477
[ESTABLISHING A BUSINESS ENTITY IN UGANDA]
the Income Tax Act, while non- resident persons are taxed only on income derived from sources in Uganda. ii) Annual renewal of registration certificates with the Personal Data Protection Office. iii) Filing of Annual Tax Returns with the Uganda Revenue Authority. b) Partnerships . Partnerships on the other hand are regulated by the following laws. i) The Partnership Act, Cap 110 ii) The Uganda Registration Services Bureau Act Cap 217 iii) The Business Name Registration Act Cap 105 iv) The Registration of Documents Act Cap 291 v) The Trade (Licensing) Act Cap 79 vi) The Stamp Duty Act Cap 339 vii) The Partnership Regulations, S.I 22 of 2025 viii) The Business Names Registration Rules S.I 109-1 ix) The Business Names Registration (Amendment) Rules S.I 53 of 2005 x) The Contracts Act Cap. 284 xi) The Income TaxAct Cap 338 xii) The National Social Security Fund Act Cap 230 xiii) The Value Added Tax Act Cap 344
xiv) The Data protection and Privacy Act Cap. 97 xv) The Data Protection and Privacy regulations 2021 Maintenance and reporting requirements ; i) Registering and filing of annual returns with the Uganda Revenue Authority, in accordance with the Income Tax Act. 47 Nonresident persons are taxed only on income derived from sources in Uganda. ii) Renewal of Certificates of registration with the Personal Data Protection Office. iii) Filing of Tax & VAT Returns and payment of tax obligations iv) Renewal of Trade Licenses issued under the Trade (Licensing) Act Cap 101 c) Companies . The following are the legislations that govern companies in Uganda. i) The National Social Security Fund Act Cap 230 ii) The Companies Act, Cap 106 iii) Th Companies Regulations S.I No.74 of 2023 iv) The Companies (Fees) Regulations, S.I 40 of 2024 v) The Companies (Powers of the Registrar) Regulations, S.I 71 of 2016
47 Section 4 of the Income Tax Act, Cap 338
ILN Corporate Group – Establishing a Business Entity Series
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