Section outline

    • Evolution of Income Tax in Uganda
    • Income Tax as a central government Tax
    • Legal basis for charging Tax on income
    • Definition of key terms for Income Tax purpose
    • Basic considerations when charging Income Tax
    • Exemptions to Income Tax
    • Over view of Income Tax File

      • Evolution of Income Tax in Uganda
      • Income Tax as a central government Tax
      • Legal basis for charging Tax on income
      • Definition of key terms for Income Tax purpose
      • Basic considerations when charging Income Tax
      • Exemptions to Income Tax