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URA Taxation Handbook FY2024-25 > Section 30: A transitional year of income - is a period of less than 12 months that falls between the person's previous accounting date and a new accounting date. This re…
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Section 5 of the International Development Association Act (Chapter Act 1963 No. 1) Act 1963 No. 1 § 5
International Development Association Act > Section 5: Effect of certain East African Community Acts modified This Act shall have effect notwithstanding the East African Customs and Transfer Tax Management Act, the East African Income Ta…
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Income Tax (Rental Rates) Regulations, 2020 > Section 3: Interpretation In these Regulations, unless the context otherwise requires-. "Act" means the Income Tax Act, Cap. 340; "p…
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Part. (11) A credit against any corporate income tax imposed by Uganda on a project participant in a fiscal year shall be available as follows- (a) a domestic credit for any domestic income tax ("domestic credit"), with…
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Administration of Parliament (Amendment) Act, 2006 > Part V - RIGHTS AND OBLIGATIONS OF REFUGEES > Section 35: Duties and obligations of refugee Subject to this Act, a recognised refugee shall (a) be bound by and conform to all l…
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Tax Procedures Code Act > Part IX - Collection and recovery of tax > Section 30: Tax liability of statutory corporations (1) No statutory corporation shall gain exemption from any tax imposed gener…
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Tax Amendments FY2023-24 > Section 7: The Convention on Mutual Administrative Assistance in Tax Matters (Implementa tion) Bill, 2023 Note: The Tax (Amendment) Bills, 2023 were tabled before parliame…
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Income Tax (Transfer Pricing) Regulations, 2011 > Part III - Consistency With Arm's Length Principle, Documentation, Advanced Pricing Agreements And Corresponding Adjustments > Section 10: Correspondi…
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International Criminal Court Act > Part 13 - FINAL CLAUSES > Section 1: The Court, its assets, income and other property and its operations and transactions shall be exempt from all direct taxes, which include, inter alia, income…
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Income Tax (Rental Rates) Regulations, 2020 > Section 2: Application These Regulations apply to- (a) a taxpayer who fails to file a return in accordance with the Act; and …