Understanding Uganda`s Tax & Regulatory Services by Joseph Okuja at Business Garage

Описание: The Director, Team Lead, Tax & Regulatory Services at Libra Advocates and Consultants, Author of Taxation of Income & Consumption in Uganda: The Law and Practice, Joseph O. Okuja talks to Beatrice Byemanzi about Taxation of Income and Consumption in Uganda.


In order to understand taxation in Uganda, you need to first know the categories of taxes that are there. You pay taxes in two circumstances; when you earn and when you consume a service. You pay direct taxes when you earn and indirect taxes when you consume goods or services.

You earn if you are employed somewhere, own a business, or when you own some investments. All these are sources of income which is liable to tax (Income Tax- Direct Tax). The other Tax is VAT which is imposed on taxable goods and services. Only people who are VAT registered are allowed to charge for VAT.

Another tax we day is excise duty. This is imposed on certain categories of goods that are either imported into the country or manufactured in the country.