About the Module
The structure of Uganda’s economy is in such a way that we have a lot of businesses operating informally. These are businesses with sales between 10-150 million shillings in a year.
Such small enterprises may not have the resources to maintain proper books of accounts but this does not take away their tax obligation.
This module takes you through the presumptive tax regime to make you understand how these small businesses are taxed in Uganda.
The module takes you through an interactive session of the tax rates, tax amounts test computations among others. For any questions or suggestions, join us in the discussion forum for the interactions.
We hope you enjoy and learn from this module.