Recreation Facilities

What is a Recreational Facility?

It is an immovable property (building or ground) for community and or private entertainment, relaxation, social activity and other leisure needs.

Recreational facilities can be out door or indoor such as Green spaces like golf courses, leisure parks, Gymnasiums, Cinemas, Massage places. Camping sites among others.

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All businesses in Uganda are required to be registered with:

  • Uganda Registration Services Bureau (URSB) for Company registration
  • Uganda Revenue Authority (URA) for taxes
  • Local council authorities e.g. KCCA, municipal council, for a trading license

Please note

Upon registration, businesses in this sector are required to comply with the requirements of relevant authorities like

  • Uganda Tourism Board
  • National Environment Management Authority

 

For individual

  • National ID or any other two of the following valid identification documents;  Passport, Driving permit, Voter’s card, Village ID, Employment ID, Refugee ID, recent Bank statement, Work permit, financial card, Visa, NSSF card etc.
  • Certificate of registration (incase you are in business)
  • Statement of particulars and partnership deeds (incase of a partnership)

For non-individual

  • Company Form 20
  • Certificate of incorporation

Click here for details on requirements for registration

 

 

 

As a taxpayer you are entitled to your rights. Equally there are obligations you must fulfill.

Click here for your rights  as a taxpayer.

Click here for your obligations as a taxpayer.

 

It is very important for you to keep complete and proper records of all your business transactions for at least five years after the end of the tax period to which they relate for future reference.

These include;

  • Income statement (List of Receipts and Payments),
  • balance sheet,
  • payroll,
  • import schedules,
  • contracts,
  • bank statements,
  • appointment letters,
  • bills (e.g. utility bills),
  • stock records,
  • Asset registers and many other records and/or documents relevant to your business such as receipt books, invoices, debtors and creditors

Click here for information on business record keeping.

 

Value Added Tax (VAT)

For a player who generate income from recreational facility that exceed 150,000,000 in a given year, are expected to collect VAT on every transaction that is invoiced (EFRIS)

Click here to register for VAT

Income tax

Any person dealing in recreational business is required to be registered for income tax. Income tax applies generally to all types of persons who derive income, whether an individual, non-individual or partnership.

Resident persons are taxed on worldwide income, while non-resident persons are taxed    only on income derived from sources in Uganda.

 Withholding tax

Withholding tax on payments to suppliers in the recreational business

This tax is withheld at a rate of 6% on the gross amount if it exceeds UGX 1,000,000 and remitted to URA. 

 

These returns are filed like any other Income tax returns

Click here for information on how to file your returns.

 

 

After filing a return, you’re required to pay the resultant tax using any of the available payment platforms e.g. banks, mobile money, EFT, RTGS, VISA, Mastercard, USSD code (*285#) etc.

Please note: the due date for payment of tax is the same as that of return filing.

 

For further assistance, visit the nearest URA office or call the toll-free line 0800117000/0800217000 or WhatsApp: 0772140000

Click here to download Taxation on Hotel and Accommodation Sector Guide
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