What is whistle blowing? Whistle blowing refers to the act of bringing URA’s attention activities that may potentially be illegal, unethical or in breach of U...
Authorized Economic Operator program is a trade facilitation initiative derived from the World Customs Organization Safe Framework of Standards which Uganda Rev...
What is Rental Income? Total amount of rent derived by a person for the year of income from the lease of immovable property (land and or buildings) in Uganda wi...
What is Value Added Tax ( VAT) VAT is an indirect tax on consumption charged on value added to goods and services at different stages in the chain of production...
What does transport sector consist of for tax purposes? The transport sector in Uganda puts more emphasis on passenger and goods vehicles for tax purposes. Add ...
The UESW is a system that provides a platform on which all parties involved in trade and transport can lodge standardized information and documents at a single ...
What is wholesale trade? Wholesale trade is the buying of goods in large quantities usually from manufacturers or distributors and selling them to the retailer ...
ASYCUDA World is an online system used for processing transactions of all goods imported or exported out of the country. The system allows self-declaration, ass...
The system which is premised on GPS technology offers real time location of a truck on which an electronic seal is attached and an alert is triggered in-case of...
Non-Intrusive Inspection is the examination of goods and cargo crossing international borders without physically opening or tampering with the shipments Add to ...
BWIMS is one of the trade facilitation interventions specified in the Domestic Revenue Mobilization Strategy to address the challenges of the increased volumes ...
What is exempt income under the Income Tax Act? Exempt income  is any amount received in money or in kind from various sources that is not subject to income ta...
This is a person who lets out immovable property (land and or buildings) to another person (the tenant) for a payment. A person may take the form of: an individ...
A company is defined as a body of persons corporate or unincorporated, whether created or recognized under the law in force in Uganda or elsewhere and includes ...
Cargo consolidation, also known as cargo groupage, refers to the process of combining and bundling multiple small (cargo) shipments from different shippers, con...