It’s a tax imposed on non-individual players in the sector at a standard rate of 30%.
This is a tax imposed on individuals in the sector using the individual rates applicable.
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Pay As You Earn (PAYE)
This tax will apply to a sector player who has employees (administrative or causal laborers) that earn an aggregate in excess of 235,000 per month. This form of tax is withheld every month.
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Withholding tax (WHT) at importation
This is income tax withheld at importation of a good. It is at a rate of 6% of customs value (WHT = Customs value x 6%).
If a livestock farmer chooses to import supplies exceeding UGX 1,000,000, it is required to charge withholding tax at a rate of 6% which is later remitted to URA.
It can be used to clear part of the tax payable by the farmer when filing the final income tax return.
Note. If the importer is exempted from WHT, he/she should not be charged this tax at importation
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