Rental Income Tax
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...
Tax Education
Rental Income Tax
Value Added Tax ( VAT)
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...
Value Added Tax ( VAT)
EFRIS Brochure 2023/2024
EFRIS Brochure 2023/2024
TRANSPORT SECTOR
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 ...
TRANSPORT SECTOR
OVERVIEW OF ENTERTAINMENT
What is Entertainment? Entertainment is a form of activity that holds the attention and interest of an audience or gives pleasure and delight. Public entertainm...
OVERVIEW OF ENTERTAINMENT
Uganda Electronic Single Window (UESW)
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 ...
Uganda Electronic Single Window (UESW)
Overview of Wholesale and Retail
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 ...
Overview of Wholesale and Retail
ASYCUDA World
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...
ASYCUDA World
Regional Electronic Cargo Tracking System (RECTS)
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...
Regional Electronic Cargo Tracking System (RECTS)
Non-Intrusive Inspection (NII)
Non-Intrusive Inspection is the examination of goods and cargo crossing international borders without physically opening or tampering with the shipments Add to ...
Non-Intrusive Inspection (NII)
Bonded Warehouse Information Management System (BWIMS)
BWIMS is one of the trade facilitation interventions specified in the Domestic Revenue Mobilization Strategy to address the challenges of the increased volumes ...
Bonded Warehouse Information Management System (BWIMS)
Exempt Income
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...
Exempt Income
Who is a landlord?
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...
Who is a landlord?
Corporation Tax
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 ...
Corporation Tax
What is Groupage Cargo?
Cargo consolidation, also known as cargo groupage, refers to the process of combining and bundling multiple small (cargo) shipments from different shippers, con...
What is Groupage Cargo?
Export Procedure
This is a process of taking goods and services from Uganda to a foreign country. This process is subdivided into the two (2) categories below; Intra Region Carg...
Export Procedure
Business Income
17:04:36The income tax rate for individuals depends on the income bracket in which the individual falls. Resident individuals enjoy a tax-free annual income thr...
Business Income
Who is a property manager?
This is a person who is contracted to manage property on behalf of the owner. A property manager has the responsibility of looking after a property e.g. a build...
Who is a property manager?
How do you find this resource?
Share
