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The Income Tax (Designation of Payers) Notice, 2013. (Under Section 119(1) of the Income Tax Act, Cap

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The Income Tax (Designation of Payers) Notice, 2013. (Under Section 119(1) of the Income Tax Act, Cap LEGAL NOTICES SUPPLEMENT No. 7 28th June, 2013. LEGAL NOTICES SUPPLEMENT to The Uganda Gazette No. 33 Volume CVI dated 28th June, 2013. Printed by UPPC, Entebbe, 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. Airtel Uganda 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 Financial Services 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. Bugema University 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. Citibank Uganda 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. Crane Bank 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-Ntinda Limited 92. Eastern Builders And Engineers Ltd 93. Ecobank Uganda 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. Housing Finance Bank 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. Kakira Sugar Limited 172. Kakiri Stone Quarry Limited 7 173. Kampala 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. Kijura 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. Mbale 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. Munyonyo 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. Ndejje University 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. Nkumba University 9 243. Nokia Siemens TietoliikenneOy 244. North Bukedi Cotton Company Limited 245. Northern
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