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DOMESTIC TAX LAWS OF UGANDA 5 | P a g e CHAPTER 340 THE INCOME TAX ACT ARRANGEMENT OF SECTIONS Sections PART I – PRELIMINARY 1. Application of the Act 2. Interpretation 3. Associate PART II – IMPOSITION OF TAX 4. Income tax imposed 5. Rental tax imposed Rates of Tax 6. Rates of tax for individuals 7. Rate of income tax for companies 8.
Income Tax Act and Other Acts and Regulations and Explanatory Notes. Published by The Honourable Chrystia Freeland Deputy Prime Minister and Minister of Finance. February 2022. Notice to the reader: The text in this document is an exact copy of the text found in the PDF version.
Table of Contents. Income Tax Act. 1 - Short Title. 2 - PART I - Income Tax. 2 - DIVISION A - Liability for Tax. 3 - DIVISION B - Computation of Income. 3 - Basic Rules. 5 - SUBDIVISION A - Income or Loss from an Office or Employment. 5 - Basic Rules.
Income Tax Act Chapter 340. Commenced on 1 July 1997 [This is the version of this document as it was at 31 December 2000 to 30 June 2001.] [Note: The version of the Act as at 31 December 2000 was revised and consolidated by the Law Reform Commission of Uganda.
25 Δεκ 2023 · In this Article, we will highlight some of the key amendments that will affect income tax in Uganda. These changes were introduced by the Income Tax (Amendment) Bill, 2023, which was tabled in Parliament on 30th March, 2023.
There are currently more than 140 jurisdictions that are participating in the MAAC. In Canada, the MAAC applies to Canadian taxes imposed by the Income Tax Act, as well as certain taxes imposed under the Excise Tax Act and the Excise Act, 2001. Canada became a party to the MAAC on March 1, 2014.
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