Business Registration/Licenses (Procedures):
|As in all countries, investors must, before they start operations, obtain various permits or certificates.
Uganda Investment Authority acts as a facilitator to investors, who may not be familiar with the various procedures that may be required. The formalities are detailed below:
|An investment license is required for all foreign Investors before any of their investments become operational.||Uganda Investment Authority
Plot 28 Kampala Road
P.O.Box 7418 K'la, Uganda
Tel: 251562-5, 234105
|Registrar of Companies
Ministry of Justice
P.O.Box 7183 Kampala, Uganda
A trading license is required of any business operating in Uganda.
The license is issued by the local authority (town or city council).
|The Relevant City/Town Council|
|The National Environment Management Authority||National Environment Management Authority (NEMA)
Communications House, Colville Street, 4th Floor
|An investor importing plant and machinery as defined in Section 84 & 85 of the Finance Bill, 1999 is not required to pay import duty, VAT, Withholding tax and Import commission||Assistant Commissioner, Technical
Uganda Revenue Authority.
MTAC – Nakawa, Jinja Road
|A foreign investor who holds an investment license and his expatriate staff are entitled to import a personal vehicle and personal effects, free of import duty and VAT, under First Arrival Privileges.||The Deputy Commissioner,
Uganda Revenue Authority.
Plot 2A, Kampala Road
Licensed Investors can enjoy Deferred VAT Payment Facility on plant and machinery, raw materials for drugs, seedlings, greenhouse equipment, plastic sleeves, and tea clones for a period of one calendar month.
The facility is granted on consignment-by-consignment basis, as approved by Commissioner VAT.
|Uganda Revenue Authority
A taxpayer that is dissatisfied with a tax assessment may lodge an objection to the assessment with the Commissioner of Income Tax who will take action.
If the investor is not satisfied with the action taken, the investor may appeal to the Tax Appeals Tribunal located at NIC Building, Kampala.
|The Assistant Commissioner
Technical and Inspectorate
Internal Revenue Department
Uganda Revenue Authority
Colline House 4TH Floor
There are NO taxes imposed on all exports or re-exports from Uganda.
However, all investors are required to follow certain procedures in order to be able to claim refund on duties paid on inputs used in the production of the exported goods.
|The Commissioner Customs and Excise
The Deputy Commissioner Customs and Excise
The Assistant Commissioner Central
Kampala Long Room
(Uganda Telecom Limited)
Note: – Average time for installation is 1 – 3 weeks. In case DPs are full the time can be 3 – 6 months.
|Uganda Telecom Limited
Communications House, Colville Street
P.O.Box 2518 Kampala, Uganda
|The Managing Director
National Water and Sewerage Corporation
For routine installations, the UEB generally has the required equipment ex-stock and installation typically occurs within 2-4 months after payment depending on the size of the job. In Jinja and Entebbe the time lag between payment and installation may be shorter.
|Mr. Dison Okumu
Manager, Corporate Planning and Strategy
Plot 29/31 Kampala Road
The UIA assists investors in obtaining work permits from the Immigration Control Board.
Licensed investors are required to submit their work permit applications through the UIA for faster and easier processing.
|The Commissioner Department of Immigration
Ministry of Internal Affairs
P.O. Box 7165 Kampala, Uganda
|The Information Desk
Kampala City Council
City Hall, Room B8