472
[ESTABLISHING A BUSINESS ENTITY IN UGANDA]
46
b) Partnerships .
Income
Taz
Act.
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
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 Business Names Registration Rules S.I 109-1 viii) The Business Names Registration (Amendment) Rules S.I 53 of 2005 ix) The Contracts Act Cap. 284 x) The Income TaxAct Cap 338 xi) The National Social Security Fund Act Cap 230 xii) The Value Added Tax Act Cap 344 xiii) The Data protection and Privacy Act Cap. 97 xiv) The Data Protection and Privacy regulations 2021 Maintenance and reporting requirements ; i) Registering and filing of
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 vi) The Registration of Documents Act Cap 291 vii) The Uganda Registration Services Bureau Act Cap 210 viii) The Trade licensing Act Cap 101 ix) The Stamp Duty Act Cap 339
annual returns with the Uganda Revenue Authority, in accordance with the
46 Section 4 of the Income Tax Act, Cap 338
ILN Corporate Group – Establishing a Business Entity Series
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