Buy-Import-Export Premium Grade UGANDA VANILLA BEANS                           Buy-Import-Export Un-Refined Raw SHEA BUTTER 

Withholding tax on Professional Services in Uganda

by damaris
(kenya)

Question:Does Uganda levy withholding Tax on professional services such as legal service.

Answer: Yes.

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.


Click here to post comments

Return to Frequently Asked Questions about Uganda Taxes & News.





Haven't yet found what you Want...?

If you haven't yet found what you were looking for or you need detailed information about the subject matter on this page

then...

feel free to ask our business travel consultants.



Enjoy this page? Please pay it forward. Here's how...

Would you prefer to share this page with others by linking to it?

  1. Click on the HTML link code below.
  2. Copy and paste it, adding a note of your own, into your blog, a Web page, forums, a blog comment, your Facebook account, or anywhere that someone would find this page valuable.