Taxation handbook : a guide to taxation in Uganda / Uganda Revenue Authority

Table of Contents
Background to taxation - - History of taxation in Uganda - - Legality of taxes collected in East Africa - - Principles of Taxation - - Characteristics of a good tax system - - Classification of taxes - - Role of taxation - - About Uganda Revenue Authority - - Brief on e-tax - - Definition on key terms - - Scope of tax liability - - Sources of income - - Tax registration - - Return filing - - Assessments - - Objections and appeals - - Payment and Recovery of tax - - Determination of tax liability - - Persons assessable to tax - - Non-Tax Revenue - - Clearing imports - - Customs clearing Agents - - Customs valuation of imported goods - - Payment of custom taxes - - Clearance of passengers and Baggage - - Post parcel and courier - - Warehousing of goods and motor vehicles on arrival - - Groupage cargo clearance procedure - - Auction at customs warehouse - - Temporary importation - - Transit and transshipment - - Export procedure - - Prohibited and restricted goods - - Export under the simplified Regime - - Exemption Regimes - - The single customs territory - - Automated system for customs data - - Customs trade facilitation initiatives - - Special features of the taxes Administered by the URA