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Withholding tax

by Max a Anyuru

Is it in order for withholding tax to be deducted at source by an NGO on goods that are supplied by a company in Uganda?

NGOs are not withholding agents unless 100% funded by Government of Uganda sec 119, therefore they do not withhold taxes from supplies of goods unless such goods are incidental to the supply of professional services of any nature as defined under sec.4(7) of the Uganda Income Tax Act (ITA).

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