Insights

On the 25th of March 2025, the amendment bills to the Income Tax Act Cap 338, Value Added Tax Act Cap 344, Stamp Duty Act Cap 339, Excise Duty Act Cap 336, and Tax Procedures Code Act Cap 343 were tabled before Parliament by Honourable Matia Kasaija, Minister of Finance, Planning and Economic Development.

The Uganda Revenue Authority (URA), in a public notice dated Thursday 1st April 2025, invited persons and entities who wish to be considered for exemption from withholding on payments made to them to submit their exemption applications for the period 1st July 2025 to 31st June 2026.
The URA will start receiving applications from the 1st of April 2025 to the 31st of May 2025. Applications are strictly made online.

The Uganda Registration Services Bureau (URSB) recently struck-off over 186,000 companies that failed to file their annual returns for more than five years. Under the Companies Act, Cap 110, companies must submit annual returns within 42 days after their Annual General Meeting.

IntroductionThe recent suspension of U.S. government funding, following the U.S. Department of State’s directive under the President’s Executive Order on Reevaluating and Realigning United States

Introduction The recent suspension of donor funding, follow- ing the U.S. Department of State’s directive under the President’s Executive Order on Reevaluating and Realigning United

Stamp Duty is a tax imposed on the legal instruments listed in Schedule 2 of the Stamp Duty Act. A legal instrument means a document by which a right or liability is, or purports to be, created, transferred, limited, extended, extinguished or recorded.