- Uganda Revenue Authority (URA) released a public notice on the implementation of digital service tax (DST)
- Non-resident persons providing digital services to persons in Uganda are now subject to taxation
- Digital services for income tax purposes include online advertising services, data services, services delivered through online marketplaces, digital content services, online gaming services, cloud computing services, data warehousing, and other services delivered through social media platforms or internet search engines
- Non-resident persons supplying these services to Uganda must register for Income Tax through the URA web portal
- They must file quarterly returns and pay a 5% tax on revenue sourced from Uganda
- Resident taxpayers and the general public are required to withhold tax on payments made to non-resident suppliers of digital services who are not registered with URA
- The list of registered non-resident service providers will be available on the URA web portal
- A quarterly return form will be provided on the URA portal for filing and payment of the tax.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
