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Withholding tax on Professional Services in Uganda
Question:Does Uganda levy withholding Tax on professional services such as legal service.
This is because of Section 119A of the Income Tax Act, Cap. 340 as quoted in the box below:
Section 119A: Withholding Tax From Professional Fees
Sub Section (1): A resident person who pays management or professional fees to a resident professional shall withhold tax on the gross amount of the payment at the rate prescribed in Part VIII of the Third Schedule.
Sub Section (2): This Section does not apply to a professional who the Commissioner is satisfied has regularly complied with the obligations imposed on that person under this Act.
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