On 30 November 2020, the Ugandan Tax Appeals Tribunal (TAT) issued a ruling in TAT Application No. 36 of 2019 Samsung Electronics East Africa Limited versus Uganda Revenue Authority to the effect that a branch of a company is not distinct from its head office and there is no Value Added Tax (VAT) due on a supply of services by a branch to its head office.
Source EY
Latest Posts in "Uganda"
- Uganda Enacts Key Tax and Financial Laws Effective July 2025 for Fiscal Year 2025/26
- Uganda Revises VAT and Digital Tax Rules for 2025: Key Changes and Implications
- Key Reforms in the Value Added Tax (Amendment) Act, 2025
- Uganda Implements New Tax Laws: Digital Services, VAT Exemptions, and Import Levies Updated
- 2025/2026 Budget Proposes Tax Amendments, Replacing 5% Digital Services Tax with 15% Withholding Tax
