2.1 Withholding of income tax

Commentary

2.1.2 Employee declaration

Uganda
Uganda | Commentary

2.1.2 Employee declaration

Uganda | Commentary

2.1.2     Employee declaration

As noted in 2.1 new employees are required to supply their TIN to their employer to be recorded on the payroll system, and ensure any income tax withholdings are allocated correctly within the URA. The employer is also required to obtain from the employee the 'Employee Declaration' specified in s 4 of the Income Tax (Withholding Tax) Regulations 2000.

Where the employment is a secondary employment the employee must provide to their employer the 'secondary employment form' specified in s 5 of the same regulations, subsequent to which the employer has an obligation to withhold

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