The Parliament of Uganda has published the tax bills for 2023, including the Income Tax (Amendment) Bill 2023. One of the main measures is the introduction of a new Section 86A on the taxation of non-residents providing digital services. The new section provides that tax will be imposed on every non-resident person deriving income from providing digital services in Uganda to a customer in Uganda at the prescribed rate of 5%. For this purpose, income is derived from providing a digital servic…