The Uganda Revenue Authority issued a public notice via X (formerly known as Twitter) on 20 October 2023 concerning the implementation of the digital service tax. The notice confirms that the Income Tax Act was amending with effect from 1 July 2023 to provide for the taxation of non-resident persons providing digital services to persons in Uganda, including:
- Online advertising services;
- Data services;
- Services delivered through an online marketplace or intermediation platform, including an …