LEGAL NOTICES SUPPLEMENT No. 7 28th June, 2013. LEGAL NOTICES SUPPLEMENT

to The Gazette No. 33 Volume CVI dated 28th June, 2013. Printed by UPPC, , by Order of the Government.

Legal Notice No. 9 of 2013. The Income Tax (Designation of Payers) Notice, 2013. (Under section 119(1) of the Income Tax Act, Cap. 340)

In exercise of the powers conferred upon the Minister by section 119(1) of the Income Tax Act, this Notice is issued this 28th of June, 2013.

1. Title. This Notice may be cited as the Income Tax (Designation of Payer) Notice, 2013

2. Commencement. This Notice shall come into force on the 1st day of July, 2013.

3. Designation of persons as payers. The persons specified in the Schedule to this Notice are designated as payers for purposes of section 119(1) of the Income Tax Act.

4. Payment for goods and services. (1) Where a person designated in this Notice as a payer pays an amount or amounts in aggregate exceeding one million shillings to any person in Uganda— (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. 1 (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 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.

5. Revocation of Legal Notice No. 10 of 2012. The Income Tax (Designation of Payers) Notice, 2012 is revoked.

2 SCHEDULE Paragraph 3

1. 23rd Metallurgical Construction of Non-Ferrous Metals 2. A.K. Transporters Ltd. 3. A2z Maintenance And Engineering Services Ltd 4. Abb Limited 5. Abc Capital Bank Limited 6. Acdi/Voca-Usaid Pl480 Title Ii Program 7. Action Aid International Uganda Limited 8. Africa Air Rescue (U) Ltd (Aar) 9. African Medical And Research Foundation 10. African Palliative Care Association Limited By Guarante 11. African Skies Limited 12. Afsat Communications (Uganda) Limited 13. AgakhanEducaton Service Uganda 14. Ahf Global Immunity 15. Aids Information Centre Posttest Club 16. Limited 17. Alcatel-Lucent East Africa Ltd 18. Alexander Forbes (U) Ltd 19. Ambitious Construction Co.Ltd 20. Ambrosoli Limited 21. American Refugee Committee 22. Amnesty International Limited 23. Ankole Coffee Processors 24. Aon Uganda Limited 25. Apolo Hotel Corporation Limited 26. Aponye (U) Ltd 27. Arab Contractors (Uganda) Limited 28. Aurum Roses Limited 29. Avocats Sans Frontiers 30. Avsi Foundation 31. Babcon (U) Ltd 32. Baker Hughes Eho Limited

3 33. Bank Of Africa - Uganda Ltd 34. Bank Of Baroda (U) Limited 35. Barclays Bank (U) Ltd. 36. Bata Shoe Co. Uganda Limited 37. Baylor College Of Medicine Children's Foundation 38. Bayport Uganda Limited 39. Bethany High School Nalya Limited 40. Brac Uganda Limited 41. Brac Uganda Microfinance Limited 42. Britania Allied Industries Limited 43. Budadiri Arabica Coffee Factory Ltd 44. 45. Bugisu Cooperative Union Ltd 46. Buildtop Construction Ltd 47. Bujagali Energy Limited 48. Cable Corporation Ltd. 49. Cairo International Bank 50. Canaan Sites Limited 51. Capital Radio Limited 52. Capital Shoppers Ltd 53. Care International In Uganda 54. Catholic Relief Services 55. Cbmi Construction Co Ltd 56. Cementers Limited 57. Centenary Rural Development Bank Limited 58. Century Bottling Co. Ltd. 59. Chartis (U) Ltd/ Aig 60. Children's Aids Fund 61. China Civil Eng.Construction Co. 62. China Nanjing International (U) Ltd 63. China Road And Bridge Corporation Ltd 64. Chobe Safari Lodges Limited 65. Churchill Safaris And Travel Limited 66. Cinderella Agencies Limited 67. Limited

4 68. City Oil (U) Limited 69. Civicon Limited 70. Coil Limited 71. Colline Hotel Limited 72. Compassion Internat'l 73. Complant Engineering Trade (U) Ltd 74. Construction Put Sarajevo 75. Coronation Developers (U) Ltd 76. Limited 77. Crestanks Ltd. 78. Crown Beverages Limited 79. Dayalbhai Madanji & Co Investments Ltd 80. Deloitte Uganda Limited 81. Delta Petroleum Limited 82. Dfcu Bank Limited 83. Dfcu Limited 84. Dhl Global Forwarding (Uganda)Limited 85. Dhl International (U) Ltd 86. Diamond Trust Bank Ltd 87. Doshi Hardware (U) Ltd 88. Dott Services Limited 89. East African Distributors Limited 90. East African Underwriters Limited 91. East High School- Limited 92. Eastern Builders And Engineers Ltd 93. Limited 94. Ecopower Uganda Limited 95. Elgon Terrace Hotel Ltd 96. Elizabeth Glaser Pediatric Aids Foundation 97. Embassy Supermarket(U) Ltd 98. Energo (Uganda) Company Limited 99. Engen Uganda Limited 100. Enjoy (U) Ltd 101. Epicentre / Msf 102. Equator Catering Ltd

5 103. Equity Bank Uganda Limited 104. Ericsson Ab Uganda Branch 105. Ernst And Young 106. Eskom Uganda Limited 107. Excel Construction Ltd. 108. Ferdsult Engineering Services Ltd 109. Fina Bank Uganda Limited 110. Finca - Uganda 111. First Insurance Co 112. Five Star Insurance Services Ltd 113. Fountain Publishers Limited 114. Fuelex (U) Limited 115. G4s Secure Solutions Uganda Limited 116. Gal Chizar Palace Investments Limited 117. Game Discount World Uganda Limited 118. Gapco Uganda Ltd. 119. Gauff Consultants Uganda Limited 120. Geolodges Uganda Limited 121. Giz 122. Global Trust Bank (U) Limited 123. Gnld International (Pty) Limited 124. Goal Relief And Development Organisation 125. Gold Star Insurance Co. Limited 126. Golden Leaves Hotels & Resort Ltd 127. Golf Course Group Limited 128. Golf Course Holdings Limited 129. Golf Course Hotel Limited 130. Grant Thornton 131. Greenhill Holdings Ltd 132. Gulfstream Investments Uganda Limited 133. Hana Mixed Secondary School Limited 134. Hared Petroleum Limited 135. Hashi Energy (U) Limited 136. Hass Petroleum (U) Limited 137. Heifer Project Inter

6 138. Heritage Coffee Company Limited 139. Heritage Sites Ltd 140. Hilton High School Mukono 141. Hima Cement Ltd 142. Hl Construction Ltd 143. Hospice Africa Uganda Limited 144. Hossana Real Estates Ltd 145. Hotel Africana Ltd 146. Hotel Paradise On The Nile Limited 147. Limited 148. Huawei Technologies Uganda Co Limited 149. Imperial Bank (Uganda ) Limited 150. Imperial Group Of Hotels Limited 151. Infocom Limited 152. Innscor Uganda Limited 153. Insurance Company Of East Africa 154. International Hiv/Aids Alliance Uganda 155. International Law Institute 156. International Rescue Committee Inc. 157. International School Of Uganda Limited 158. Inter-Religious Council Of Uganda 159. IucnLiason Office 160. J.P Cuttings Limited 161. Jacobsen Uganda Power Plant Co. Ltd 162. Jamani Investments Limited 163. Jambo Roses Ltd 164. Jazz Supermarkets Limited 165. Jesani Construction Ltd 166. Jiemke Ltd 167. Jomayi Property Consultant Limited 168. Jomayi Stones And Concrete Products 169. Jsi Research And Training Institute Inc. 170. Kabira Country Club Limited 171. Sugar Limited 172. Stone Quarry Limited

7 173. International University Limited 174. Kampala Aeroclub Training Centre 175. Kampala International School Uganda Limited 176. Kark Technical Services Ltd 177. Karmic Foods Limited 178. Kayonza Growers Tea Factory Limited 179. Kcb Bank Uganda Limited 180. Kenfreight U Ltd 181. Kengrow Industries Limited 182. Kenjoy Enterprises 183. Kensington Africa Limited 184. Tea Company Limited 185. Kinyara Sugar Limited 186. Knight Frank Uganda Limited 187. Kobil Uganda Limited 188. Kpmg Peat Marwick 189. Krishna Construction Company Limited 190. Lake Victoria Hotel Limited 191. Leads Insurance Limited 192. Libra Energy Limited 193. Libya Oil Uganda Limited 194. Link Community Development Limited 195. Lion Insurance Co. Limited 196. Lutheran World Federation 197. M.K Publishers Uganda Limited 198. M.T.N. Uganda Limited 199. Mabale Growers Tea Factory Limited 200. Mada Holdings (U) Limited 201. Madhvani Group Limited 202. Malaria Consortium East Africa 203. Mantrac (Uganda) Limited 204. Marie Stopes Uganda Limited 205. Resort Hotel Limited 206. McleodRussel Uganda Limited 207. Medicins Sans Frontier Holland

8 208. Medicins Sans Frontiers-Spain 209. Mega Supermarket Limited 210. Merchantile Credit Bank Limited 211. Merryland High School 212. Metroplex Shopping Mall Ltd 213. Metropole Holdings Ltd 214. Metropolitan Properties Ltd 215. Mgs International (U) Ltd 216. Microcare Health Limited 217. Mildmay International 218. Moil (U) Limited 219. Monitor Publications Ltd 220. Mpanga Growers Tea Factory Ltd 221. Mu-Jhu Care Ltd 222. MuljibhaiMadhivan Foundation 223. MuljibhaiMadvani Co. Ltd 224. Multichoice Uganda Limited 225. Multitech Management And AcountancyProgramme 226. Mulusa Academy Wobulenzi Limited 227. Common Wealth Resort Limited 228. Nakumatt (Uganda) Ltd 229. Namirembe Hillside High School Ltd 230. Nation Media Group Limited 231. National Bank Of Commerce (U) Limited 232. National Contracting Company Limited 233. National Forestry Authority 234. National Insurance Corporation Ltd. 235. 236. Nestle Equatorial African Region Limited 237. New Oasis Esso Service Station Ltd. 238. Newplan Limited 239. Nice House Of Plastics Limited 240. Nicontra Limited 241. Nile Breweries Ltd 242. University

9 243. Nokia Siemens TietoliikenneOy 244. North Bukedi Cotton Company Limited 245. Northern Uganda Rehabilitation Programme 246. Ntinda View Academy Limited 247. Oil And Gas Exploration Company Krakow Limite 248. Omega Construction Ltd 249. Opportunity (U) Limited 250. Orange Uganda Limited 251. Ltd 252. Oxfam Gb In Uganda 253. Pancon Engineers Ltd 254. Paraa Safari Lodge Limited 255. Pdm (Uganda) Limited 256. Pearl Development Group Limited 257. Pearl Flowers Ltd. 258. Pearson Longman (U) Limited 259. Petro Uganda Limited 260. Petrocity Enterprises (Uganda) Limited 261. Phoenix Petroleum Uganda Limited 262. Picfare Industries Ltd. 263. Pine Investments 264. Pioneer Construction Ltd 265. Pkf Consulting Limited 266. Pkf Taxation Services 267. Pkf Uganda 268. Plan International 269. Polaris Seismic International Limited 270. Post Bank Uganda Limited 271. Premier Academy Limited 272. Pricewater House Coopers 273. Pricewater House Coopers Limited 274. Pride Micro Finance Limited 275. Private Sector Foundation Uganda 276. Program For Accessible Health Communication And Education 277. Property Services Limited

10 278. Protea Hotels Uganda Ltd 279. Protecting Families Against Hiv/Aids (Prefa) 280. Qg Saatchi & Saatchi Ltd 281. Quality Uganda Limited 282. Queen Elizabeth National Park 283. Rabbai Real Estates 284. Rainbow International School (2003) Limited 285. Rakai Health Science Program 286. Raz Entertainment Limited 287. Reach Out Parish Hiv/Aids Initiative 288. Red Chilli Hideaway Limited 289. Research Triangle Institute 290. Reynolds Construction Company 291. Ridar Hotel Ltd 292. Rio Insurance Company Limited 293. Roko Construction Limited 294. Roofings Limited 295. Roofings Rolling Mills Limited 296. Royal Van Zanten Limited 297. S.S Constructions Limited 298. SaliniConstruttori Spa 299. Sameer Agriculture & Livestock Limited 300. Sanlam Life Insurance (U) Limited 301. Save The Children International 302. Schlumberger Oilfield 303. SdvTransami (Uganda) Limited 304. Seeta High School Ltd 305. Sema Properties Ltd 306. Senana Investments Ltd 307. Seroma Christian High Ltd 308. Seyani Brothers & Co. (U) Limited 309. Shell Malindi (Uganda) Limited 310. Shell Uganda Ltd. 311. Shoprite Checkers Uganda Limited 312. Snv Netherlands Development Organization

11 313. Sobetra Uganda Limited 314. SogeaSatom Ltd 315. Sos Children's Villages Uganda 316. Southern Range Nyanza Limited 317. SpedagInterfreight Uganda Limited 318. Speke Hotel (1996) Limited 319. Spencon Services Ltd 320. Srs (Uganda Limited 321. St Lawrence Citizens' High School Limited 322. Stanbic Bank (U) Ltd. 323. Standard Chartered Bank Uganda Limited 324. Standard Supermarkets Limited 325. Statewide Insurance Co 326. Stirling Civil Engineering Limited - Uganda Branch 327. Stone Construction Limited 328. Straight Talk Foundation Limited 329. Strategic Logistics Ltd 330. Sugar Corporation Of Uganda Limited 331. Sunrise Commodities & Millers Uganda 332. Sunset Hotel International Limited 333. Super Supermarket Limited 334. Target Well Control Uganda Limited 335. Team Business College Limited 336. The Aids Support Organisation (Taso) 337. The Aids Support Organisation (Taso) - Central Region 338. The Emin Pasha Limited 339. The Human Rights And Good Governance Programme 340. The Infectious Diseases Institute Limited 341. The Johns Hopkins University Center For Communications Programmes 342. The Jubilee Insurance Co Ltd 343. The Printing And Publishing Corporation 344. The Registered Trustees Of Kampala Archdiocese 345. The Registered Trustees Of Reproductive Health Uganda 346. Tibbett & Britten International Limited

12 347. Tilda Uganda Limited 348. Toro Mityana Tea Co. Ltd. 349. Tororo Cement Ltd 350. Total Uganda Limited. 351. Tps (Uganda) Limited 352. Transafrica Assurance Co Ltd 353. Tronder Power Uganda Limited 354. Tropical African Bank Limited 355. Tusker Mattresses Uganda 356. Uap Insurance Uganda Limited 357. Uchmi Super Markets (Uganda) Limited 358. Ugacof Limited 359. Uganda Baati Ltd 360. Uganda Breweries Ltd 361. Uganda Christian University 362. Uganda Development Bank Ltd 363. Uganda Finance Trust Limited 364. Uganda Health Marketing Group Limited 365. Uganda Inflight Services Ltd 366. Uganda Martyrs University 367. Uganda Red Cross Society 368. Limited 369. Ugarose Flowers Limited 370. Ugma Engineering Corporation Ltd 371. Limited 372. Unilever Uganda Limited 373. United Bank For Africa (Uganda) Limited 374. United Healthcare Distributors Ltd 375. Uvan Ltd 376. Valley View Estates Limited 377. Vambeco Enterprises Limited 378. Venus Flowers (U) Limited 379. Victoria Construction Company Ltd 380. Victoria Pumps Ltd 381. Vienna College Limited

13 382. Viral Services Limited 383. Wagagai Limited 384. Wanno Engineering Ltd 385. Warid Telecom Uganda Limited 386. Water Aid 387. Watoto Childcare Ministries 388. Weatherford Services & Rentals Limited 389. Western Uganda Cotton Company Limited 390. Xclusive Cuttings Uganda Limited 391. XclusiveKalanchoe (U) Limited 392. Zion Constructions

MATIA KASAIJA, Minister of State For Finance, Planning And Economic Development (Planning), Also Holding The Portfolio of Minister of Finance, Planning and Economic Development.

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