8.2 Income Tax Non-Compliance

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Commentary

8.2 Income tax non-compliance | Uganda

Uganda

Penalty regimes for late filing of returns, or payment of withholding to the relevant authorities, will be largely determined by the specific type of withholding and the individual recipient, and can be broadly summarised in the table below:

Employer failure	Consequence
Failure to register or update registration details	Fine of between UGX 1,000,000 and UGX 3,000,000 and/or imprisonment of up to six years, depending on whether behaviour was reckless
Using a false TIN	Fine of up to UGX 3,000,000 and/or imprisonment of up to six years
Inadequate record keeping	Fine of up to UGX 2,000,000 and/or imprisonment of up to six years. Also, see below
Late filing