5 Major Developments in Uganda

5 Major Developments in Uganda

• Uganda Implements Digital Service Tax for Non-Resident Providers: Public Notice

• Uganda Implements Digital Services Tax with 15% Withholding Tax for Non-Registered Taxpayers

• URA refers Customers to Umeme over Unpaid Claims

• Government Expands Input VAT Credit

• Uganda Enacts Income Tax and VAT Amendments in Relation to Islamic Financial and Takaful Businesses

• Uganda introduces a new digital service turnover tax on income generated by non-resident companies

Deduction (Input Tax Credit)

• Uganda Enacts Income Tax and VAT Amendments in Relation to Islamic Financial and Takaful Businesses

• Government Expands Input VAT Credit

• Budget 2023: Indirect Taxation – Government Proposes to Expand Input VAT Credit

Digital Services Tax

• Uganda Implements Digital Service Tax for Non-Resident Providers: Public Notice

• KPMG Week in Tax: 30 October – 3 November 2023

• Uganda Issues Public Notice on Implementation of Digital Service Tax

• Uganda Implements Digital Services Tax with 15% Withholding Tax for Non-Registered Taxpayers

• Uganda Implements Digital Service Tax: Notice by Revenue Authority

• Uganda Issues Guidelines on Implementation of Digital Service Tax

• Uganda Approves Implementation of 5% Digital Services Tax on Non-Resident Providers of Digital Services

• Uganda Approves 5% Digital Services Tax on Non-Resident Providers of Digital Services

• Uganda Approves 5% Digital Services Tax on Non-Resident Providers of Digital Services

• Ugandan Parliament Approves New Loss Carryforward Limitations and Digital Services Tax

• Uganda VAT on Foreign Digital Services Update

E-Commerce / Electronic Services

• Uganda introduces a new digital service turnover tax on income generated by non-resident companies

• Uganda Expands VAT Coverage on Foreign Digital Services

E-invoicing

• URA refers Customers to Umeme over Unpaid Claims

Implementation / Reform

• Uganda Issues Public Notice on Implementation of Digital Service Tax
• Uganda introduces a new digital service turnover tax on income generated by non-resident companies

Legislative Change

• Uganda VAT on Foreign Digital Services Update

Refund

• URA refers Customers to Umeme over Unpaid Claims

Reporting / Compliance

• URA refers Customers to Umeme over Unpaid Claims
• Uganda Enacts Income Tax and VAT Amendments in Relation to Islamic Financial and Takaful Businesses

• URA Collects Shs15b Taxes in Lira City

Taxable Transaction

• Uganda Enacts Income Tax and VAT Amendments in Relation to Islamic Financial and Takaful Businesses

Tax Authorities / Penalties / Interest

• URA refers Customers to Umeme over Unpaid Claims