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16 May 2008

Uganda Government Gazette dated 2008-05-16 number 26

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                                                                                                                    TIE REPUBLIC OF UGANDA

Registered at the    "^F*                                                                         *    £
                                                                                                                      Published


                    Luanda Gazette                                                                                          by
                                                                                                                      Authority


Vol. CI No. 26                                         16th May, 2008                                       Price: Shs. 1000

                CONTENTS                               Page      General Notice No. 249 of 2008.
The Uganda Revenue Authority—Notices            ... 229-230
The Mining Act—Notice                  ...      ...     230
The Companies Act—Notices ...          ...      ...     230
The Advocates Act—Notices ...          ...      ... 230-233
The Local Governments (Rating) Act—Notices ...          234                          Uganda Rewanue Authority

Greenmarks Associates—Notice           ...      ...     234
                                                                 PRACTICE NOTES ISSUED UNDER SECTION 160 OF
The Trademarks Act—Notices             ...      ... 234-235
                                                                        THE INCOME TAX ACT, CAP 340
The Trademarks Act—Registration of Applications 235-238
                                                                         PRACTICE NOTES: NO.URA/ITA/PN 2/08
Advertisements      ...      ...      ...      ... 238-240
                                                                 The Commissioner General of Uganda Revenue Authority
                                                                 hereby issues this practice note under section 160 of the
                                                                 Income Tax Act, Cap 340 for the guidance of officers of
General Notice No. 248 of 2008.                                  Uganda Revenue Authority and the taxpayers.
                                                                 BOUNDARIES OF KAMPALA AND ENTEBBE AREAS
                                                                 FOR INCOME TAX PURPOSES
                                                                 Section 28 of the Income Tax Act provides for Initial
                                                                 allowance and part (1) (a) provides that;
                    Uganda Revenue AutiToricy
                                                                 "............ Where the asset is placed in service outside an area
 (PRACTICE NOTES ISSUED UNDER SECTION 79 OF                      Prescribed in part IV of the sixth Schedule to this Act,
             THE VAT ACT CAP 349                                 seventy five per cent of the cost base of the property at the
                                                                 time it is placed in service: or
          PRACTICE NOTE: NO.URA/VAT/PN 1/08                      (b) in any other case, fifty per cent of the cost base of the
The Commissioner General of Uganda Revenue Authority             property at the time it is placed in service."
hereby issues these practice notes under section 79 of the
                                                                 And Part IV of the sixth schedule provides as hereunder,
VAT Act, Cap 349 for the guidance of the taxpayers and
officers of Uganda Revenue Authority.                            "The following areas are prescribed for the purposes of section
                                                                 28, Kampala, Entebbe, Namanve, Jinja, and Njeru."
BOUNDARIES OF KAMPALA DISTRICT FOR VAT                           It has been noted that there has been a contention as to the
PURPOSES                                                         boundaries of Kampala and Entebbe areas for purposes of
                                                                 the above quoted provision. This therefore is to clarify on
The Value Added Tax (Amendment Bill) 2007 deleted "and           what Kampala and Entebbe Tax Districts are comprised of.
Entebbe" from the second schedule paragraph (u) under            Kampala area for Income Tax purposes and in particular the
exempt supplies to read                                          above quoted provision is comprised of the five political
                                                                 divisions namely;
"the supply of accommodation in tourist lodges and hotels        1. Kampala Central        2. Nakawa
outside Kampala District;"                                       3. Rubaga                 4. Makindye
                                                                 5. Kawempe
This practice note is intended to clarify on what constitutes    Any area outside the above does not comprise Kampala for
Kampala District for VAT purposes to bring about                 purposes of the Income Tax Act provision quoted above.
uniformity and ease the administration of VAT collection.
                                                                 Entebbe area for tax purposes shall comprise of the
                                                                 administrative divisions of Entebbe Municipality which are
Kampala District shall constitute the five political divisions
                                                                 divisions A and B. The divisions are further divided into
namely;                                                          four parishes that is
                                                                 1. Kigungu Parish             2. Kiwafu Parish
1. Kampala Central          2. Nakawa                            3. Central Parish and         4. Katabi Parish
3. Rubaga                   4. Makindye
                                                                 Any area outside the above does not comprise Entebbe for
5. Kawempe
                                                                 purposes of tax.
Any area outside the above political divisions does not fall     For purposes of uniformity, ease in operation and
under Kampala District for VAT purposes.                         implementation of Section 28 of the Income Tax Act,
                                                                 Kampala and Entebbe areas shall be defined as above.
                                    ALLEN KAGINA (MRS.)
                                      Commissioner General.                                           ALLEN KAGINA (MRS.)
                                                                                                        Commissioner General.

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