esatconsultancy

For Tax, Computerized Accounting and Research

02/01/2022
02/09/2021

resident person” means a resident individual, resident company, resident partnership,
resident trust, resident retirement fund, the Government of Uganda or a political
subdivision of the Government of Uganda

27/08/2021

A taxable person shall apply in writing for the cancellation of the registration
if that person has ceased to make supplies of goods or services for consideration as
part of the business activities of the person.

26/08/2021

For a taxable person that deals in both taxable and non-taxable supplies, input tax credit is apportioned and claim
only that part or percentage that relates to taxable supplies/
sales

25/08/2021

Supplies are categorised as either
goods or services. There are times when a supply of a good
involves a supply of a service; or vice versa. This type of supply
where one is incidental to the other is referred to as a mixed
supply.

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Makerere
Kampala

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