The difference between an employee and a consultant: An analysis of Infectious Diseases Institute v Uganda Revenue Authority Civil Appeal No. 006 of 2022

  1. BACKGROUND The Infectious Diseases Institute (IDI) is a company limited by guarantee that researches infectious diseas- es and provides medical assistance to patients suffering from contagious diseases in Uganda. As part of its activities, IDI co-opts specialists to provide specialised support on the research projects it undertakes and such specialists are hired on […]

THE NGO (AMENDMENT) ACT, 2024

Introduction: On 15th July 2024, The President of Uganda assented to the NGO (Amendment) Act, 2024 sparking discussions about its potential impact on the country’s Non-Governmental Organizations (NGOs). The amendment now mainstreams the National Bureau for Non-Governmental Organisations as a government department under the Ministry of Internal Affairs.  This amendment is part of the government’s […]

THE 2024 TAX LAW AMENDMENTS:A STAKEHOLDER’S BRIEFING

On the 27 th March 2024, amendment bills to the In-come Tax Act, Value Added Tax Act, Tax Procedures Code Act, Excise Duty Act and Stamp Duty Act were gazetted. This is the first step before the bills are pre-sented for debate in parliament, passed and signed (by the President) into law,

USER’S GUIDE: A LEGAL GUIDE TO UGANDA’S FINANCIAL SECTOR

The financial services sector in Uganda involves the businesses and institutions that manage money and provide intermediary services to transfer and allocate financial capital in an economy. The financial services sector is a service industry and it supports and supplements all other industries but does not (itself) result in an end product such as goods.

TASLAF 2023 IMPACT REPORT

TASLAF ADVOCATES: 2023 IMPACT REPORT
It is a new year! We hope 2023 was a success and share the optimism that 2024 will
be an even more resounding success that will enable you to continue and expand
your impactful work. TASLAF Advocates extends warm wishes for a prosperous
New Year.
In this special edition of our Year in Review publication, we are delighted to reflect
on the significant milestones and successes achieved in collaboration with our
valued clients.

DATA UPDATE EXERCISE FOR ENTITIES REGISTERED WITH THE UGANDA REGISTRATION SERVICES BUREAU

he Uganda Registration Services Bureau (URSB) issued a public notice on the 15th of May 2023 calling
upon all entities registered with it to update their data.
In December 2022, URSB launched of an Online Business Registration System (OBRS). The OBRS is a
fully-fledged electronic system that facilitates seamless registration of companies, business names,
legal documents, insolvency and other related services.

FILING ANNUAL RETURNS WITH UGANDA REGISTRATION SERVICE BUREAU

All companies registered with the Uganda Registration Services Bureau (URSB) are required to pre- pare and file Annual returns with URSB in accordance with Sections 132 and 133 of the Companies Act, 2012. Annual Returns show the changes that have been made in the company during the previ- ous year, such as shareholding, membership, directorship and the company’s registered office, sec- retary, among others.

THE REQUIREMENT TO SUBMIT BENEFICIAL OWNER’S INFORMATION

International beneficial ownership standards from the
Financial Action Task Force (FATF) and the Eastern and
Southern Africa Anti-Money Laundering Group (ES-
AAMLG) have fed into national efforts to strengthen
beneficial ownership transparency.