Tax
The Income Tax Act 1997 and VAT Act, with a Tax Appeals Tribunal
Corporate income tax is 30%, VAT is 18%, and the Tax Procedures Code Act 2014 consolidated administration. The Tax Appeals Tribunal hears appeals and requires a 30% deposit of the disputed tax before an appeal proceeds.
Key rules
- Jurisdiction — The Uganda Revenue Authority assesses; the Tax Appeals Tribunal hears appeals, with further appeal to the High Court.
- Deadline — Corporate return: within six months of year end
- Deadline — Objection: 45 days from the assessment
- Deadline — Appeal to the Tax Appeals Tribunal: 30 days, with a 30% deposit of the tax in dispute
Governing law
- Income Tax Act, 1997Cap 340
- Value Added Tax ActCap 349
- Tax Procedures Code Act, 2014No. 14 of 2014
In practice
The 30% deposit requirement is the practical gatekeeper in Ugandan tax disputes, and litigation over whether it applies to penalties as well as principal tax recurs. The Tax Procedures Code Act 2014 unified what had been separate procedures under each tax statute.