In the modern business world, profits are no longer confined to national borders; they travel as freely as ideas. Multinational corporations (MNCs) move goods, services, and intellectual property across countries,…
A case of JK Country Homes Limited v URA. Across the globe, shareholder loans have long been a convenient way for investors to support their companies. In their simplest form,…
On 12th August 2025, the Tax Appeals Tribunal (TAT) handed down a landmark decision in Africa Global Logistics Uganda Ltd v URA, a case that places timelines and jurisdictional clarity…
When you import goods into Uganda, are they meant for local shelves or simply passing through on their way to another country? That simple question now carries big financial implications…
When you hear “life insurance,” you probably think about protecting your loved ones when you’re gone. But what happens when companies buy life insurance policies for their workers, can they…
Across Africa, the rise of financial technology, popularly known as fintech has been nothing short of transformative. In little more than a decade, the continent has leapfrogged traditional banking models,…
Value Added Tax (VAT) is often described as one of the most efficient, broad-based, and equitable forms of taxation. Designed to be self-policing and to minimize tax cascading, it has…
When the Uganda Revenue Authority (URA) first rolled out the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) in January 2021, it marked a defining moment in Uganda’s tax administration. When…
“So, You Did Absolutely Nothing? Not Even Breathed?” – What Filing NIL Tells the Taxman Across Uganda today, filing NIL tax returns has quietly become a lifestyle. Whether it’s a…
Tax audits are official examinations of a taxpayer’s financial records, returns, and supporting documents to ensure taxes are accurately declared and paid. Mandated under the Tax Procedures Code Act (TPCA),…