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Is there a de minimus number of days rule when it comes to residency start and end date?

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Dear Colleagues, fellow citizens and well wishers of the Uganda Medical Association; I salute you in the name of Apollo the Physician!There is no restriction, however the assignee would be requited to obtain a tourist visa.Do the immigration authorities in Uganda provide information to the local taxation authorities regarding when a person enters or leaves Uganda?When leaving the country, an individual is required to de register for taxes and obtaining a tax credit certificate would be appropriate as evidence that his/her income was taxed while in Uganda.What if the assignee comes back for a trip after residency has terminated?The tax on rental income is also paid on a quarterly basis as with the individual income tax returns.

Local Service Tax This is deducted within the first quarter of the Individual's fiscal year (1st July to 30th June). 410,000; and Where the chargeable income of an individual exceeds Ushs.

The taxation authorities may communicate to the immigration authorities if the assignee has some taxes to be paid to the Taxation authority.

Do the taxation authorities in Uganda adopt the economic employer approach to interpreting Article 15 of the OECD treaty?

This may be submitted either as a lumpsum by the 30th day of October or in 4 equal installments for the month of July, August, September and October. 10,000,000, an additional 10% on the amount exceeding Ushs 10,000,000 per month.

A person is not resident if they do not meet the parameters for a resident individual.

Individual Income Tax returns are filed by 30th September (1st Provisional return), 30th June (amended provisional Return) and by the end of six months after the end of the year (Final Return) Please note that the provisional tax is paid in four installments on a quarterly basis.