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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

The Parliament of the Republic of Uganda is a unicameral parliament, who states their most significant function is to pass law designed to provide good governance within which the country and its people must operate. This is facilitated by the provision of advice on tax policy from the Uganda Revenue Authority (URA), a government department established by Parliament, for the purposes of enforcing, assessing, collecting and accounting for taxes imposed within Uganda, but which is governed by the Ministry of Finance, Planning and Economic Development.

Uganda is a member of the East African Community (EAC). See 6.1.2 for further details.

Tax and social security collection

For the purposes of income tax, the tax framework within which the URA operates is determined by the primary legislation contained within the Income Tax Act Cap 340, which is amended and updated by tax amendment legislation passed annually. The Act and amending legislation can be found at the Parliament of Uganda website.

Section 116 of the Act states