TIE REPUBLIC OF UGANDA
Registered at the "^F* * £
Luanda Gazette by
Vol. CI No. 26 16th May, 2008 Price: Shs. 1000
CONTENTS Page General Notice No. 249 of 2008.
The Uganda Revenue Authority—Notices ... 229-230
The Mining Act—Notice ... ... 230
The Companies Act—Notices ... ... ... 230
The Advocates Act—Notices ... ... ... 230-233
The Local Governments (Rating) Act—Notices ... 234 Uganda Rewanue Authority
Greenmarks Associates—Notice ... ... 234
PRACTICE NOTES ISSUED UNDER SECTION 160 OF
The Trademarks Act—Notices ... ... 234-235
THE INCOME TAX ACT, CAP 340
The Trademarks Act—Registration of Applications 235-238
PRACTICE NOTES: NO.URA/ITA/PN 2/08
Advertisements ... ... ... ... 238-240
The Commissioner General of Uganda Revenue Authority
hereby issues this practice note under section 160 of the
Income Tax Act, Cap 340 for the guidance of officers of
General Notice No. 248 of 2008. Uganda Revenue Authority and the taxpayers.
BOUNDARIES OF KAMPALA AND ENTEBBE AREAS
FOR INCOME TAX PURPOSES
Section 28 of the Income Tax Act provides for Initial
allowance and part (1) (a) provides that;
Uganda Revenue AutiToricy
"............ Where the asset is placed in service outside an area
(PRACTICE NOTES ISSUED UNDER SECTION 79 OF Prescribed in part IV of the sixth Schedule to this Act,
THE VAT ACT CAP 349 seventy five per cent of the cost base of the property at the
time it is placed in service: or
PRACTICE NOTE: NO.URA/VAT/PN 1/08 (b) in any other case, fifty per cent of the cost base of the
The Commissioner General of Uganda Revenue Authority property at the time it is placed in service."
hereby issues these practice notes under section 79 of the
And Part IV of the sixth schedule provides as hereunder,
VAT Act, Cap 349 for the guidance of the taxpayers and
officers of Uganda Revenue Authority. "The following areas are prescribed for the purposes of section
28, Kampala, Entebbe, Namanve, Jinja, and Njeru."
BOUNDARIES OF KAMPALA DISTRICT FOR VAT It has been noted that there has been a contention as to the
PURPOSES boundaries of Kampala and Entebbe areas for purposes of
the above quoted provision. This therefore is to clarify on
The Value Added Tax (Amendment Bill) 2007 deleted "and what Kampala and Entebbe Tax Districts are comprised of.
Entebbe" from the second schedule paragraph (u) under Kampala area for Income Tax purposes and in particular the
exempt supplies to read above quoted provision is comprised of the five political
"the supply of accommodation in tourist lodges and hotels 1. Kampala Central 2. Nakawa
outside Kampala District;" 3. Rubaga 4. Makindye
This practice note is intended to clarify on what constitutes Any area outside the above does not comprise Kampala for
Kampala District for VAT purposes to bring about purposes of the Income Tax Act provision quoted above.
uniformity and ease the administration of VAT collection.
Entebbe area for tax purposes shall comprise of the
administrative divisions of Entebbe Municipality which are
Kampala District shall constitute the five political divisions
divisions A and B. The divisions are further divided into
namely; four parishes that is
1. Kigungu Parish 2. Kiwafu Parish
1. Kampala Central 2. Nakawa 3. Central Parish and 4. Katabi Parish
3. Rubaga 4. Makindye
Any area outside the above does not comprise Entebbe for
purposes of tax.
Any area outside the above political divisions does not fall For purposes of uniformity, ease in operation and
under Kampala District for VAT purposes. implementation of Section 28 of the Income Tax Act,
Kampala and Entebbe areas shall be defined as above.
ALLEN KAGINA (MRS.)
Commissioner General. ALLEN KAGINA (MRS.)