Income tax in Uganda:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Kampala
Fountain Publ.
2006
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | VII, 236 S. |
Internformat
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Datensatz im Suchindex
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| adam_text | INCOME TAX
IN
UGANDA
Pius K Bahemuka, FCCA, CPA (U)
CONTENTS
Page
Abbreviations v
Preface vi
1 General Introduction 1
1 1 History and background 1
1 2 Tax administration 2
1 3 Residence 8
1 4 What is income? 14
1 5 Year of income 23
1 6 Year of assessment 24
1 7 Method of accounting 25
2 Deductions Allowed and Deductions
not Allowed 26
2 1 Expenses in production of income 26
2 2 Depreciation 32
2 3 Start-up costs 40
2 4 Intangible assets 40
2 5 Scientific research expenditure 41
2 6 Training expenditure 41
2 7 Industrial building allowance 42
3 Person Assessable 46
3 1 Taxation of individuals 49
3 2 Taxation of partnerships and partners 50
3 3 Taxation of trusts and beneficiaries 57
3 4 Taxation of companies and shareholders 59
4 Income Tax Returns 66
4 1 In come tax returns-final 66
4 2 Income tax returns - provisional 70
5 Assessments 74
5 1 Assessments based on taxpayer s return 74
5 2 Assessments not based on taxpayer s return 74
n
Self-assessment
Additional assessments
Assessment list
Mistake or error by the Commissioner
Payment of Tax
Provisional tax
Final tax
Tax withheld
Objections and Appeals Against Assessments
Objections
Objection decision
Appeal against assessment
Filing an application with the Tribunal
Appeal to the High Court or to the
Court of Appeal
Miscellaneous
Gains and losses on disposal of assets
Assessed loss
Exemption from income tax
Claims and refunds
Offences and penalties
The Commissioner s power to prosecute
and compound offences
Tax clearance certificates
Provisional collection of taxes
International aspects
Minors
Social clubs and associations
Income from farming
Withholding of tax at source
Back duty
Pay As You Earn (PAYE)
Benefits in kind
Some practical administration provisions
Transitional provisions
Determining chargeable income
Tax
Tax identification number (TIN)
Double taxation relief
Mining
Approved Industrial Buildings
Apportionment of deductions
Exchange against/losses
Tax planning
Introduction to deferred tax
Rates
Small business taxpayers rates
Resident individual rates of tax
Non-resident individual rates of tax
Corporate rates of tax
Income tax rates of trustees and
retirement funds
Payments to non-resident persons
Rate of tax on interest and dividends
Rate of rental tax
Rate of tax applicable to shipping
and aircraft income
Withholding tax on goods and services
Depreciation rates
Industrial buildings allowance
Initial allowance
Rates for years 1974 to 2005/06
Appendix I: Income tax rates 1974 to 2005/06 175
Appendix II: Questions and answers 185
Appendix HI: Examination technique 230
Index 232
IV
|
| adam_txt |
INCOME TAX
IN
UGANDA
Pius K Bahemuka, FCCA, CPA (U)
CONTENTS
Page
Abbreviations v
Preface vi
1 General Introduction 1
1 1 History and background 1
1 2 Tax administration 2
1 3 Residence 8
1 4 What is income? 14
1 5 Year of income 23
1 6 Year of assessment 24
1 7 Method of accounting 25
2 Deductions Allowed and Deductions
not Allowed 26
2 1 Expenses in production of income 26
2 2 Depreciation 32
2 3 Start-up costs 40
2 4 Intangible assets 40
2 5 Scientific research expenditure 41
2 6 Training expenditure 41
2 7 Industrial building allowance 42
3 Person Assessable 46
3 1 Taxation of individuals 49
3 2 Taxation of partnerships and partners 50
3 3 Taxation of trusts and beneficiaries 57
3 4 Taxation of companies and shareholders 59
4 Income Tax Returns 66
4 1 In come tax returns-final 66
4 2 Income tax returns - provisional 70
5 Assessments 74
5 1 Assessments based on taxpayer's return 74
5 2 Assessments not based on taxpayer's return 74
n
Self-assessment
Additional assessments
Assessment list
Mistake or error by the Commissioner
Payment of Tax
Provisional tax
Final tax
Tax withheld
Objections and Appeals Against Assessments
Objections
Objection decision
Appeal against assessment
Filing an application with the Tribunal
Appeal to the High Court or to the
Court of Appeal
Miscellaneous
Gains and losses on disposal of assets
Assessed loss
Exemption from income tax
Claims and refunds
Offences and penalties
The Commissioner's power to prosecute
and compound offences
Tax clearance certificates
Provisional collection of taxes
International aspects
Minors
Social clubs and associations
Income from farming
Withholding of tax at source
Back duty
Pay As You Earn (PAYE)
Benefits in kind
Some practical administration provisions
Transitional provisions
Determining chargeable income
Tax
Tax identification number (TIN)
Double taxation relief
Mining
Approved Industrial Buildings
Apportionment of deductions
Exchange against/losses
Tax planning
Introduction to deferred tax
Rates
Small business taxpayers' rates
Resident individual rates of tax
Non-resident individual rates of tax
Corporate rates of tax
Income tax rates of trustees and
retirement funds
Payments to non-resident persons
Rate of tax on interest and dividends
Rate of rental tax
Rate of tax applicable to shipping
and aircraft income
Withholding tax on goods and services
Depreciation rates
Industrial buildings allowance
Initial allowance
Rates for years 1974 to 2005/06
Appendix I: Income tax rates 1974 to 2005/06 175
Appendix II: Questions and answers 185
Appendix HI: Examination technique 230
Index 232
IV |
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| geographic_facet | Uganda |
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| index_date | 2024-07-02T21:14:52Z |
| indexdate | 2024-07-09T21:17:12Z |
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| language | English |
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| physical | VII, 236 S. |
| publishDate | 2006 |
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| publisher | Fountain Publ. |
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| spelling | Bahemuka, Pius K. Verfasser aut Income tax in Uganda Pius K. Bahemuka 2. ed. Kampala Fountain Publ. 2006 VII, 236 S. txt rdacontent n rdamedia nc rdacarrier Einkommensteuerrecht (DE-588)4070699-0 gnd rswk-swf Uganda (DE-588)4061457-8 gnd rswk-swf Uganda (DE-588)4061457-8 g Einkommensteuerrecht (DE-588)4070699-0 s DE-604 HEBIS Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016559971&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bahemuka, Pius K. Income tax in Uganda Einkommensteuerrecht (DE-588)4070699-0 gnd |
| subject_GND | (DE-588)4070699-0 (DE-588)4061457-8 |
| title | Income tax in Uganda |
| title_auth | Income tax in Uganda |
| title_exact_search | Income tax in Uganda |
| title_exact_search_txtP | Income tax in Uganda |
| title_full | Income tax in Uganda Pius K. Bahemuka |
| title_fullStr | Income tax in Uganda Pius K. Bahemuka |
| title_full_unstemmed | Income tax in Uganda Pius K. Bahemuka |
| title_short | Income tax in Uganda |
| title_sort | income tax in uganda |
| topic | Einkommensteuerrecht (DE-588)4070699-0 gnd |
| topic_facet | Einkommensteuerrecht Uganda |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016559971&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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