The Income Tax Act Cap
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LEGAL NOTICES SUPPLEMENT No. 7 29th June, 2018. LEGAL NOTICES SUPPLEMENT to The Uganda Gazette No. 33, Volume CXI, dated 29th June, 2018. Printed by UPPC, Entebbe, by Order of the Government. Legal Notice No.13 of 2018. THE INCOME TAX ACT CAP. 340 The Income Tax (Designation of Payers) Notice, 2018. (Under sections 118E and 119(1) of the Income Tax Act, Cap.340) IN EXERCISE of the powers conferred upon the Minister responsible for finance by sections 118E and 119(1) of the Income Tax Act, this Notice is issued this 28th day of June, 2018. 1. Title. This Notice may be cited as the Income Tax (Designation of Payers) Notice, 2018. 2. Commencement. This Notice shall come into force on the 1st day of July 2018. 3. Designation of persons as payers. The persons specified in the Schedule to this Notice are designated as payers for purposes of sections 118E and 119(1) of the Income Tax Act. 4. Payment for agricultural products. Where any person designated in the Schedule to this Notice as a payer pays an amount exceeding one million shillings to any person, for agricultural supplies, the payer shall withhold tax on the gross amount of the payment at the rate prescribed in Part XII of the Third Schedule to the Income Tax Act, and the payer shall issue a receipt to the payee. 5. Payment for goods and services. (1) Where any person designated in the Schedule to this Notice as a payer pays an amount or amounts in aggregate exceeding one million shillings to any person in Uganda— 1 (a) for a supply of goods or materials of any kind; or (b) for a supply of any services, the payer shall withhold tax on the gross amount of the payment at the rate prescribed in Part VIII of the Third Schedule to the Income Tax Act, and the payer shall issue a receipt to the payee. (2) Where— (a) there are separate supplies of goods or materials, or of services and each supply is made for an amount that is one million shillings or less; and (b) it would reasonably be expected that the goods or materials, or services would ordinarily be supplied in a single supply for an amount exceeding one million shillings, subparagraph (1) applies to each supply. 6. Revocation of Legal Notice No. 9 of 2013 The Income Tax (Designation of Payers) Notice, 2013, Legal Notice No. 9 of 2013 is revoked. 2 SCHEDULE LIST OF DESIGNATED PAYERS Paragraph 3, 4 and 5. S/N TIN NAME 1 1001170560 1962BET LIMITED 2 1001305221 20 CUBE LOGISTICS (U) LIMITED 3 1006878789 21 NAUTICA LOGISTICS LIMITED 4 1000027365 23rd METALLURGICAL CONST’N OF NON-FERROUS METALS 5 1001780003 256BET LIMITED 6 1000253413 2K RESTAURANT 7 1006795483 2M CAPITAL LTD 8 1001311876 2M TECHNOLOGIES LIMITED 9 1002141226 32 EAST/UGANDAN ARTS TRUST LTD 10 1003247192 360 BETS LTD 11 1000380928 3R AGRO INDUSTRIES LIMITED 12 1001181665 3WM UGANDA LIMITED 13 1010122162 5.POINT INVESTMENTS LIMITED 14 1000042336 A & J. INVESTMENTS LIMITED 15 1000069596 A & M EXECUTIVE CLEANING SERVICES CO. LIMITED 16 1000053082 A & S ELECTRONICS LIMITED 17 1009797502 A BETTER PLACE LIMITED 18 1001837868 A GLOBAL HEALTH CARE PUBLIC FOUNDATION 19 1002169446 A LITTLE BIT OF HOPE UGANDA 20 1000042930 A.J. PRINTING AND PACKAGING LIMITED 21 1000025632 A.K. OILS AND FATS (U) LIMITED 22 1000024648 A.K. PLASTICS (U) LTD. 23 1000023592 A.K. TRANSPORTERS LTD. 24 1000083625 A.S. ALI PETROLEUM LIMITED 25 1000030299 A1 ELECTRICALS LIMITED 26 1000408309 A2Z INFRA ENGINEERING LIMITED 27 1002580567 AAR HEALTH CARE UGANDA LIMITED 28 1000029802 AAR HEALTH SERVICES (U) LIMITED 29 1000039747 AARON PHARMACEUTICALS LIMITED 30 1000465332 AARYAN UGANDA LTD 31 1007313332 AAVOM ENTERPRISES LIMITED 32 1000057901 AB MATRA (U) LIMITED 33 1007082627 ABA SPORTS BET (U) LTD 34 1002633441 ABAANA’S HOPE 35 1000025839 ABACUS PARENTERAL DRUGS LIMITED 36 1000025715 ABACUS PHARMA (AFRICA) LIMITED 37 1007824746 ABAMWE ACHIEVERS LTD 38 1000436522 ABASI BALINDA TRANSPORTERS LIMITED 39 1000029602 ABB LIMITED 40 1000024265 ABC CAPITAL BANK LIMITED 41 1000117844 ABC CHILDREN’S AID UGANDA 42 1007714432 ABC IMPEX AFRICA LTD 43 1000061132 ABDULLAH TRADING CO. LIMITED 44 1000270683 ABEAT ASSOCIATES UGANDA LIMITED 45 1001428611 ABERCROMBIE & KENT TOURS AND TRAVEL LIMITED 46 1000062323 ABI FINANCE LIMITED 47 1007367096 ABIDE FAMILY CENTER INTERNATIONAL 3 48 1001762308 ABIRIAMBATI CHILD DEVELOPMENT CENTRE 49 1000073314 ABT ASSOCIATES INC 50 1000059344 ABUBAKER TECHNICAL SERVICES AND GENERAL SUPP 51 1000474642 ABUJHAD CONTRACTORS LIMITED 52 1004991079 ABUR BRIGHT FUTURES PROGRAM 53 1007716296 ACAMANAROS YOUTH BUSINESS PRODUCE GROUP 54 1000038401 ACCESS I.T. LIMITED 55 1000117530 ACCESS INVESTMENTS LIMITED 56 1000125245 ACDI/VOCA-USAID PL480 TITLE II PROGRAM 57 1000033330 ACE GLOBAL UGANDA LIMITED 58 1000653139 ACHELIS RENTAL UGANDA LIMITED 59 1000144766 ACHELIS UGANDA LIMITED 60 1000904956 ACHOLI CHILD AND FAMILY PROGRAMME 61 1000030382 ACLAIM AFRICA LIMITED 62 1000192831 ACME SOLUTIONS LIMITED 63 1000239308 ACT (U) LIMITED 64 1001110634 ACT 4 AFRICA 65 1000527788 ACTION AFRICA HELP UGANDA 66 1000473893 ACTION AGAINST HUNGER (ACF-USA) 67 1000042267 ACTION AID INTERNATIONAL UGANDA LIMITED 68 1006656231 ACTION FOR BEHAVIOURAL CHANGE (ABC) 69 1000449484 ACTION FOR CHILDREN 70 1002664550 ACTION FOR COMMUNITY DEVELOPMENT (ACOD) UGANDA LIMITED. 71 1001036396 ACTION FOR COMMUNITY DEVELOPMENT (ACODEV) 72 1001933829 ACTION FOR COMMUNITY TRANSFORMATION (ACT) 73 1000502216 ACTION FOR DEVELOPMENT 74 1002683777 ACTION FOR DISADVANTAGED PEOPLE 75 1000094112 ACTION FOR HEALTH HUMAN RIGHTS AND HIV/AIDS 76 1008090340 ACTION FOR PEACE AND DEVELOPMENT UGANDA 77 1001830885 ACTION FOR POVERTY REDUCTION AND LIVESTOCK MODERNISATION IN KARAMOJA 78 1008071095 ACTION FOR RELIEF AND DEVELOPMENT 79 1004784238 ACTION FOR REPRODUCTIVE HEALTH 80 1002426727 ACTION FOR RURAL WOMEN’S EMPOWERMENT 81 1001705489 ACTION FOR THE EMANICIPATION OF THE VULNERABLE PERSONS (AFOPE) 82 1006781147 ACTION FOR WOMEN AND AWAKENING IN RURAL ENVIRONMENT 83 1005245996 ACTION FOR WOMEN CHILDREN AND YOUTH 84 1000418078 ACTION INTERNATIONAL MINISTRIES UGANDA 85 1001156590 ACTION LINE FOR DEVELOPMENT LLIMITED AKA ALFRD 86 1000083794 ACTION ON DISABLITY & DEVELOPMENT 87 1000085220 ACTOGETHER UGANDA 88 1000084312 AD CONCEPTS LIMITED 89 1008243983 ADAM SMITH INTERNATIONAL UGANDA LIMITED 90 1000674783 ADAPT TECHNICAL SERVICES LIMITED 91 1002576211 ADARA DEVELOPMENT (UGANDA) 92 1003088526 ADH GROUP UGANDA LIMITED 93 1000822699 ADINA FOUNDATION UGANDA LTD 94 1001534845 ADJUMANI SERVICE STATION LTD 95 1000124955 ADMAN SOURCE & CONTACTS LIMITED 96 1001198935 ADOL HEALTHCARE INITIATIVE 97 1000858886 ADOLESCENT DEVELOPEMENT SUPPORT NETWORK LIMITED 98 1000497121 ADONAI FAMILY - UGANDA 4 99 1000337092 ADRA UGANDA 100 1002665520 ADRIFT EAST AFRICA LIMITED 101 1006381224 ADT AFRICA LIMITED 102 1002296730 ADULT LITERACY AND BASIC EDUCATION CENTRE 103 1001673203 ADUSI CHILD DEVELOPMENT CENTRE 104 1000024258 ADVANCE ONE LIMITED 105 1000078195 ADVANCE UGANDA MICRO FINANCE LIMITED 106 1000310988 ADVOCACY THROUGH FILMING AND SCREENING UGANDA (AFSU) 107 1000031925 ADVOCATES COALITION FOR DEVELOPMENT AND ENVIR 108 1000293314 ADVOCATES FOR PUBLIC INTERNATIONAL LAW UGANDA LIMITED 109 1006625253 ADVOCATES FOR RESEARCH IN DEVELOPMENT 110 1002805179 AECOM UGANDA LIMITED 111 1001405759 AEROLINK UGANDA LIMITED 112 1000296711 AF MPANGA ADVOCATES 113 1002548854 AFGRI-KAI LIMITED 114 1000722924 AFRAH DEVELOPMENT AND RELIEF AGENCY 115 1002346224 AFRI FRESH ENTERPRISES LIMITED 116 1000051028 AFRIASIA ENTERPRISES LTD 117 1000117088 AFRICA 2000 NETWORK - UGANDA 118 1001116088 AFRICA AGRO SOLUTIONS LIMITED 119 1007963950 AFRICA ATTROCITIES WATCH 120 1000132767 AFRICA BROADCASTING UGANDA LIMITED 121 1000514702 AFRICA CENTRE FOR APOLOGETICS RESEARCH 122 1001649008 AFRICA COMMUNITY DEVELOPMENT NETWORK 123 1001730947 AFRICA COMMUNITY TECHNICAL SERVICE ACTS 124 1002904844 AFRICA CONNECTION UGANDA 125 1000111054 AFRICA EMS MPANGA LIMITED 126 1000034300 AFRICA F.M. LIMITED 127 1001962263 AFRICA FOR GOD 128 1002154378 AFRICA FOUNDATION FOR GLOBAL CHRISTIAN MISSIONS 129 1000879971 AFRICA FUELS AND LUBRICANTS LIMITED 130 1001375451 AFRICA HARVEST MISSION 131 1001118622 AFRICA HUMANITARIAN ACTION 132 1000165588 AFRICA INLAND MISSION 133 1000428879 AFRICA INSTITUTE FOR ENERGY GOVERNANCE 134 1000047248 AFRICA JAPAN MOTORS LIMITED 135 1003368397 AFRICA LOVES 136 1000305396 AFRICA OIL (U) LTD 137 1000033223 AFRICA POLYSACK INDUSTRIES LIMITED 138 1007481563 AFRICA RENEWAL MINISTRIES 139 1007323805 AFRICA RENEWAL MINISTRIES-KASAKA CDP 140 1000031804 AFRICA-ASIA LINK LIMITED 141 1000091430 AFRICAN ALLIANCE (UGANDA) LIMITED 142 1000451838 AFRICAN CENTRE FOR TREATMENT OF TORTURE VICTIMS 143 1000212628 AFRICAN CHILDRENS MISSION 144 1000266047 AFRICAN CONMAT INDUSTRIES LIMITED 145 1000219007 AFRICAN DEVELOPMENT BANK 146 1005020017 AFRICAN DREAM INITIATIVES UGANDA 147 1000566633 AFRICAN EVANGELISTIC ENTERPRISE 148 1000482081 AFRICAN FIELD EPIDEMIOLOGY NETWORK LTD 149 1007521920 AFRICAN FRIENDS IN NEED NETWORK 150 1003108865 AFRICAN HEARTS COMMUNITY ORGANISATION 151 1000179458 AFRICAN HUMANTARIAN ACTION 5 152 1000189258 AFRICAN INITIATIVES FOR RELIEF AND DEVELOPMENT UGANDA PROJECT 153 1000933086 AFRICAN INTERNATIONAL CHRISTIAN MINISTRY (AICM) 154 1000091547 AFRICAN LEADERSHIP AND RECONCILLIATION MINIST 155 1000144683 AFRICAN MINERALS LIMITED 156 1006624076 AFRICAN NETWORK FOR STRATEGIC COMMUNICATION IN HEALTH AND DEVELOPMENT (AFRICOMNET) 157 1000033216 AFRICAN PALLIATIVE CARE ASSOCIATION LIMITED BY GUARANTE 158 1006247302 AFRICAN PANTHER RESOURCES ‘U’ LTD 159 1000034835 AFRICAN PEARL SAFARIS LTD 160 1000428403