Section 2: Interpretation

In this Act, unless the context otherwise requires "additional assessment" means an additional assessment made by the Commissioner General under section 25; "advance assessment" means an advance assessment made by the Commissioner General under section 24; "Authority" means the Uganda Revenue Authority established by the Uganda Revenue Authority Act; "business information return" means a return required to be furnished under section 147 of the Income Tax Act; "Commissioner General" means the Commissioner General appointed under the Uganda Revenue Authority Act; "Committee" means the Tax Agents Registration Committee established under section 6; "Competent Authority" means the department of transport regulation and safety in the Ministry responsible for transport referred to in the Traffic and Road Safety Act; "currency point" has the value assigned to it in Schedule 1 to this Act; "default assessment" means a default assessment made by the Commissioner General under section 23; "due date" means the date by which a tax obligation must be fulfilled under this Act; "listed institution" has a meaning assigned to it in the Income Tax Act; "Minister" means Minister responsible for finance; "objection decision" means a decision within the meaning of section 26; "occupier" in relation to premises or a place means the owner, manager, or any other person lawfully in the premises or place; "penal tax" means a tax imposed as a penalty for failure to perform an act required by or under a tax law; "person" has the same meaning as in the Income Tax Act; "record" includes- (a) a book of account, document, paper, register, bank statement, receipt, invoice, voucher, contract and agreement, or customs declaration; or (b) any information or data stored on a mechanical or electronic data storage device; "registration threshold" has the meaning in section 7(2) of the Value Added Tax Act; "self-assessment" means an assessment treated as having been made by a taxpayer under section 22; "self-assessment return" means a return made in accordance with sections 16 and 22; "statutory rate", in relation to a period, means the Bank of Uganda discount rate at the commencement of that period; "tax" means a tax imposed under a tax law and includes withholding tax and provisional tax; "tax assessment" means a self-assessment, default assessment, advance assessment, or additional assessment; "tax agent" means a person registered as a tax agent under this Act; "tax decision" means- (a) a tax assessment; or (b) a decision on any matter left to the discretion, judgment direction, opinion, approval, satisfaction or determination of the Commissioner General other than- (i) a decision made in relation to a tax assessment; (ii) a decision to refuse, issue or revoke a practice note or an omission to issue or revoke a practice note; (iii) a decision or omission that affects a tax officer or employee or agent of the Authority; (iv) the compoundment of an offence under any tax law; or (v) a decision to refuse, issue or revoke a private ruling or an omission to issue or revoke a private ruling; "tax law" means a law specified in Schedule 2 to this Act; "tax obligation" means any duty expected of a taxpayer under a tax law and includes registration, filing and payment of a tax liability; "tax officer" means the Commissioner General and an officer of the Authority appointed under the Uganda Revenue Authority Act; "taxpayer" means a person liable for tax under a tax law and includes- (a) for the income tax, a person who has zero chargeable income or an assessed loss for a year of income; or (b) for the value added tax, a taxable person whose total input tax credits for a tax period are equal to or exceed the person's total output tax for the period; "tax period" means- (a) in the case of the income tax- (i) for the purposes of withholding tax, the period to which the withholding relates; (ii) for the purposes of provisional tax, the period to which the provisional tax relates; or (iii) for any other purposes, the year of income; (b) in the case of value added tax, the tax period under the Value Added Tax Act; or (c) in any other case, the period for which the tax is reported; "tax representative" means- (a) for an individual under a legal disability, the guardian or manager who receives or is entitled to receive income on behalf, or for the benefit of that natural person; (b) for a company, the chief executive officer, managing director, or any director of the company; (c) for a partnership, a partner in the partnership; (d) in the case of a trust, a trustee of the trust; (e) in the case of the Government or local government in Uganda, the individual responsible for accounting for the receipt or payment of moneys or funds on behalf of the Government or local government; (f) in the case of a foreign government, political subdivision of a foreign government, or a listed institution, any natural person responsible for accounting for the receipt or payment of moneys or funds in Uganda on behalf of the government, political subdivision of the government, or listed institution; and (g) in the case of a non-resident person, the individual controlling the affairs of the person in Uganda, including a manager of a business of that person or any representative appointed by the person in Uganda; "tax return" means a return or other document listed in Schedule 3 to this Act; "transaction information" means information relating to a transaction in respect of which a record is made; "TIN" means the Tax Identification Number issued to a registered taxpayer; "Tribunal" means a Tax Appeals Tribunal established by the Tax Appeals Tribunals Act; "unpaid tax" means tax that has not been paid by the due date, but does not include tax that is the subject of an objection and that is not required to be paid until the objection is finally decided; "VAT" means value added tax; "withholding tax" means any tax that a withholding agent is required to deduct from a payment to a payee.