Uganda Tax Agency Issues 2022-23 Taxation Handbook

The Ugandan Revenue Authority July 25 issued a taxation handbook for 2022-23. Topics covered include: 1) relevant definitions; 2) sources of income; 3) tax obligations of individuals and entities; 4) registration requirements for various taxes; 5) deadlines and return filing instructions for various taxes; 6) procedures for the payment and recovery of taxes; 7) the determination of a taxpayer’s liability, with examples; 8) tax exemptions; 9) conditions for claiming input tax and VAT credits; 10) place and time of supply rules; 11) procedures for filing objections and appeals; 12) procedures for tax audits and assessments; and 13) penalties for noncompliance. ...