Lawpoint Uganda

The 2026 Tax amendments reward the businesses that prepare and penalise the ones that don't. Employees keep more of their pay under the higher PAYE threshold, and small businesses may fall out of the VAT net altogether. At the same time, the withholding tax rules now reach entertainers, content creators, software licensors and foreign lenders, and the penalties for ignoring the e-invoicing system have doubled. For companies, the first job is practical. Payroll systems need to

The learned judge found that the TAT, upon identifying a shortfall of approximately UGX 294 million between the vehicle's value and the 30% threshold, was not entitled to summarily dismiss a UGX 4.3 billion dispute on that basis. Her Ladyship held that a taxpayer who had surrendered a vehicle worth over UGX 1 billion had demonstrated sufficient intent to comply and should have been given a fixed deadline to pay the balance. She found that the interest of justice, as enshrined

It is my considered view that even without actual cash flow, any tax payer is deemed to have paid the interest for tax purposes at capitalisation thus triggering withholding tax at that stage, regardless....once capitalised, the interest ceased to be characterised as interest and became part of the principal loan, on which the lender was entitled to further interest. UTI B.V. recognised interest income in its books of account for 2012–2017 and paid tax on those amounts in the

A careful examination of S.24(6) and paragraph 1(z) shows that these two provisions are in conflict. This conflict is not apparent and only to force in cases where the Aid-funded project under S.24(6) is either a hydro-electric power,solar geothermal,bio-gas or wind energy project. Suppliers of goods and services to the contractors and subcontractors of Aid-funded, hydro-electric power, solar, geothermal, bio-gas or wind energy projects, cannot avail themselves of this p