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2013 Tax Calendar
www.pwc.com/ug
PwC fi rms help organisations and individuals create the value they’re looking for. We’re a network of fi rms in 158 countries with more than 180,000 people who are committed to delivering quality in assurance, tax and advisory services. Tell us what matters to you and fi nd out more by visiting us at www.pwc.com
Disclaimer This calendar lists a number of important dates in relation to tax payments and tax fi lings. It covers corporate and individual income tax, withholding tax, PAYE, NSSF, VAT and Excise duty.
There are a number of other taxes and fees, payable to central or local government, which have not been included. Although we have taken all reasonable care in compiling this calendar, we do not accept responsibility for any errors or inaccuracies contained in this calendar.
This calendar is also available electronically. If you would like an electronic copy, please visit our website at www.pwc.com/ug
PwC UgandaPwC Uganda has a long established practice serving Government, donor and other international fi nancing communities as well as the private sector. Our local capability comprises over 120 professionals who combine their in-depth understanding of local business, social, cultural and economic issues with deep functional and industry knowledge. Our local expertise, combined with the collective geographic and functional knowledge of our global network ensures you benefi t from ideas that challenge conventional thinking and gain new perspectives.
Find out more by visiting us at www.pwc.com/ug
PwC Uganda was voted one of the Top 50 brands in Uganda by the Private Sector Foundation Uganda (PSFU) in August 2012, and the only brand in the professional services category to earn this distinction.
If you would like any further information on this calendar or the services that PwC can provide please contact:
Tax:
Francis Kamulegeya Country Senior Partner
Assurance:
Joseph Baliddawa Partner
Uthman Mayanja Partner
Cedric Mpobusingye Partner
Contact us:PricewaterhouseCoopers Limited1 Colville Street, Communications HouseP O Box 8053, Kampala, Uganda.
Tel: +256 312 354 400 /+256 414 236 018
Fax: +256 414 230 153
For further information visit www.pwc.com/ug
About PwC
High levels of growth, intense competition and regional expansion are sparking new waves of tax-related challenges. Many CEOs in Africa cite tax as a top concern, according to PwC’s annual Global CEO Survey. Tax issues drive demand for effective internal controls and robust fi nancial reporting processes to satisfy regulators and stakeholders.
PwC is a professional services fi rm and the leading provider of tax services worldwide. Clients engage with us because we understand the business and economic environment and combine this with specialist tax knowledge. We can help you navigate complexity to:
● Achieve business objectives by reducing tax risks and meeting your compliance obligations
● Improve business and operating effi ciency through tax effi ciency
● Understand and manage the total tax contribution your business makes to governments.
We have the courage to ask the tough questions to get to the heart of the matter. Having clarity around your challenges helps us put ourselves in your shoes, and together achieve a successful tax strategy.
With over 30,000 dedicated tax professionals worldwide (including over 700 within Africa), we can support you both locally and globally, wherever you require tax advice. Our services include:
● International tax services
● Transfer Pricing
● Mergers and acquisitions
● Indirect taxes (including VAT, Customs and Excise)
● Human Resource Services (including International Assignee Services)
● Tax Management Services (including Corporate Tax Compliance, Accounting, Payroll and related services, as well as Tax Function Effectiveness)
Managing tax risk is a high priority for businesses across Africa. To help manage this risk for our clients, we do also offer tailored solutions in the form of tax health checks as well as tax training.
Our Tax Services
Country PwC Service Country Tel No. PwC Tax Contact Email address
Algeria Algeria +213 21 60 1603 Karine Lasne [email protected] France +33 156 578669 Nicolas Granier [email protected]
Angola Angola +244 222 395004 Pedro Calixto [email protected]
Benin Cote d’Ivoire +225 20 315467 Dominique Taty [email protected]
Botswana Botswana +267 395 2011 Suren Perera [email protected]
Burkina Faso Cote d’Ivoire +225 20 315467 Dominique Taty [email protected]
Cameroon Cameroon +237 99 962202 Nadine Tinen Tchangoum [email protected]
Cape Verde Portugal +351 212 599642 Lendeert Verschoor [email protected] +351 212 599674 Susana Caetano [email protected] +351 212 599661 Liza Helena Vaz [email protected]
Central African Republic Cameroon +237 99 962202 Nadine Tinen Tchangoum [email protected]
Chad Cameroon +237 99 962202 Nadine Tinen Tchangoum [email protected]
Comoros Mauritius +230 404 5000 Anthony Leung Shing [email protected]
Congo (Republic of) Congo (Republic of) +242 05 5340907/06 6583636 Prosper Bizitou [email protected] Emmanuel Le Bras [email protected] Moïse Kokolo [email protected]
Cote d’Ivoire Cote d’Ivoire +225 20 315467 Dominique Taty [email protected]
Democratic Republic of Congo Democratic Republic +243 810 336801 Leon Nzimbi [email protected] of Congo +242 05 5340907/06 6583636 Emmanuel Le Bras [email protected]
Egypt Egypt +20 2 2759 7700 Abdallah El Adly [email protected]
Equatorial Guinea Equatorial Guinea +240 333 091434/8469 Sébastien Lechêne [email protected]
Gabon (Republic of) Gabon +241 76 2371/618 Christophe Relongoue [email protected] Laurent Pommera [email protected]
Gambia Ghana +233 302 761 500 George Kwatia [email protected] +233 302 761 576 Darcy White [email protected]
Ghana Ghana +233 302 761 500 Darcy White [email protected] +233 302 761 500 George Kwatia [email protected]
Guinea Bissau Portugal +351 212 599642 Leendert Verschoor [email protected]
Guinea (Conakry) Guinea (Conakry) +224 30 451443/64 436301 Mohammed Lahlou [email protected] Cote d’Ivoire +225 20 315467 Dominique Taty [email protected]
Kenya Kenya +254 20 2855116 Steve Okello [email protected] +254 20 2855326 Rajesh Shah [email protected] +254 20 2855348 Simeon Cheruiyot [email protected]
Lesotho South Africa +27 51 503 4100 Hennie Smit [email protected]
Offi ces and Tax contacts in Africa
Liberia Ghana +233 302 761 500 George Kwatia [email protected] +233 302 761 576 Darcy White [email protected]
Libya Libya +218 21 718 0175 Husam Elnaili [email protected] +218 21 360 9830/32 Paul Deeney [email protected]
Madagascar Madagascar +261 20 2221763 Andriamisa Ravelomanana [email protected]
Malawi Malawi +265 1 82 0322/446 Vyamala Aggriel Moyo [email protected]
Mali Cote d’Ivoire +225 20 315467 Dominique Taty [email protected]
Mauritania Cote d’Ivoire +225 20 315467 Dominique Taty [email protected]
Mauritius Mauritius +230 404 5000 Anthony Leung Shing [email protected]
Morocco France +33 1 56578669 Nicolas Granier [email protected] Morocco +212 522 999898 Mahat Chraibi [email protected] +212 522 999870 Noureddine Marzouk [email protected]
Mozambique Mozambique +258 21 350400 Joao Martins [email protected]
Namibia Namibia +264 61 2841000 Nangula Uaandja [email protected]
Niger Cote d’Ivoire +225 20 315467 Dominique Taty [email protected]
Nigeria Nigeria +234 1 271 1700 Ken Aitken [email protected] Russell Eastaugh [email protected] Taiwo Oyedele [email protected]
Reunion and Mayotte France +33 1 56 574586 Michel Combe [email protected]
Rwanda Rwanda +250 252 588203-06 Nelson Ogara [email protected]
Sao Tome & Principe Angola +244 222 39 5004 Pedro Calixto [email protected] Portugal +351 225 43 3213 Herminio Afonso [email protected] Gabon +241 76 2371/618 Laurent Pommera [email protected]
Senegal Senegal +221 33 849 05 00 Matthias Hubert [email protected] Cote d’Ivoire +225 20 315 467 Dominique Taty [email protected]
Sierra Leone Ghana +233 302 761 500 George Kwatia [email protected] +233 302 761 576 Darcy White [email protected]
South Africa South Africa +27 11 797 4260 Paul de Chalain [email protected] +27 21 529 2364 David Lermer [email protected]
Swaziland Swaziland +268 2404 2861 Theo Mason [email protected]
Tanzania Tanzania +255 22 219 2600 David Tarimo [email protected] +255 22 219 2601 Rishit Shah [email protected]
Togo Cote d’Ivoire +225 20 315467 Dominique Taty [email protected]
Tunisia Tunisia +216 71 963 900 Mabrouk Maalaoui [email protected]
Uganda Uganda +256 414 236018/312 354400 Francis Kamulegeya [email protected]
Zambia Zambia +260 211 256 471/2 Jyoti Mistry [email protected]
Zimbabwe Zimbabwe +263 4 338 362-8 Manuel Lopes [email protected]
Offi ces and Tax contacts in Africa
Algeria
Tunisia
Egypt
Sudan
SouthSudan
Mauritania
WesternSahara
NigerChad Eritrea
Ethiopia
Central
African Republic
KenyaUga
nda
DemocraticRepublicof Congo
Camer
oon
Nigeria
Benin
Togo
Gha
naCôteD’Ivoire
Burkin
a
Fas
o
Liberia
Sierra Leone
Guinea
SenegalGambia
Guinea Bissau
Equatorial GuineaGabon
Con
go
Angola
ZambiaM
alawi
Moz
ambi
que
Zimbabwe
NamibiaBotswana
SouthAfrica
Lesotho
Swaziland
Mad
agas
car
Mauritius
Comores
Seychelles
Mayotte
Cape Verde
PwC member firms
Morocco
Mali
Somali
a
Djibouti
Rwanda
Burundi
Tanzania
Libya
For services in these territories please contact a neighbouring territory
Africa & South Region1 Tax Leader
Paul de Chalain Tel: +27 11 797 4260 Email: [email protected]
East Region2 Tax Leader
David Tarimo Tel: +255 22 219 2600 Email: [email protected]
West Region3 Tax Leader
Russell Eastaugh Tel: +234 1 271 1700 Email: [email protected]
Francophone Africa Tax Leader
Dominique Taty Tel: +225 20 31 54 67 Email: [email protected]
Africa Tax Desk - Johannesburg
Elandre Brandt Tel: +27 11 797 5822 Email: [email protected]
Africa Tax Desk - New York
Gilles de Vignemont Tel: +1 646 4711301 Email: [email protected]
Africa Tax Desk (Maghreb) - Paris
Nicolas Granier Tel: +33 1 56 578669 Email: [email protected]
1 South Region = Botswana, Mozambique, Namibia, South Africa, Swaziland, Zimbabwe2 East Region = Kenya, Uganda, Tanzania, Mauritius, Rwanda & Zambia 3 West Region = Angola, Nigeria & Ghana
The PwC African footprint
mon tue wed thu fri sat sun
1 2 3 4 5 6
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27
28 29 30 31
JANUARY 2013
New Year’s
Liberation Day
15PAYE return and payment due date for December 2012
NSSF return and payment due date for December 2012
15Withholding tax return and payment due date for December 2012
VAT return and payment due date for December 2012
15 Excise duty return and payment due date for December 2012
31 2013 2nd provisional tax return and payment for January year-ends
2013 1st provisional tax return and payment for July year-ends
31File Self Assessment Returns for July 2012 year ends
FEBRUARY 2013
15PAYE return and payment due date for January 2013
NSSF return and payment due date for January 2013
15Withholding tax return and payment due date for January 2013
VAT return and payment due date for January 2013
15 Excise duty return and payment due date for January 2013
28 2013 2nd provisional tax return and payment for February year-ends
2013 1st provisional tax return and payment for August year-ends
28File Self Assessment Returns for August 2012 year ends
mon tue wed thu fri sat sun
1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28
MARCH 2013
15PAYE return and payment due date for February 2013
NSSF return and payment due date for February 2013
15Withholding tax return and payment due date for February 2013
VAT return and payment due date for February 2013
15 Excise duty return and payment due date for February 2013
31 2013 2nd provisional tax return and payment for March year-ends
2013 1st provisional tax return and payment for September year-ends
31File Self Assessment Returns for September 2012 year ends
International Women’s Day
Good Friday Easter Sunday
mon tue wed thu fri sat sun
1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30 31
APRIL 2013
15PAYE return and payment due date for March 2013
NSSF return and payment due date for March 2013
15Withholding tax return and payment due date for March 2013
VAT return and payment due date for March 2013
15 Excise duty return and payment due date for March 2013
30 2013 1st provisional tax return and payment for October year-ends
2013 2nd provisional tax return and payment for April year-ends
30File Self Assessment Returns for October 2012 year ends
Easter Monday
mon tue wed thu fri sat sun
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30
MAY 2013
15PAYE return and payment due date for April 2013
NSSF return and payment due date for April 2013
15Withholding tax return and payment due date for April 2013
VAT return and payment due date for April 2013
15 Excise duty return and payment due date for April 2013
31 2013 2nd provisional tax return and payment for May year-ends
2013 1st provisional tax return and payment for November year-ends
31File Self Assessment Returns for November 2012 year ends
Labour Day
mon tue wed thu fri sat sun
1 2 3 4 5
6 7 8 9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30 31
JUNE 2013
15PAYE return and payment due date for May 2013
NSSF return and payment due date for May 2013
15Withholding tax return and payment due date for May 2013
VAT return and payment due date for May 2013
15 Excise duty return and payment due date for May 2013
30 2013 2nd provisional tax return and payment for June year-ends
2013 1st provisional tax return and payment for December year-ends
30File Self Assessment Returns for December 2012 year ends
Martyrs Day National Heroes Day
mon tue wed thu fri sat sun
1 2
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
JULY 2013
15PAYE return and payment due date for June 2013
NSSF return and payment due date for June 2013
15Withholding tax return and payment due date for June 2013
VAT return and payment due date for June 2013
15 Excise duty return and payment due date for June 2013
31 2013 2nd provisional tax return and payment for July year-ends
2013 1st provisional tax return and payment for January year-ends
31File Self Assessment Returns for January 2013 year ends
mon tue wed thu fri sat sun
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31
AUGUST 2013
15PAYE return and payment due date for July 2013
NSSF return and payment due date for July 2013
15Withholding tax return and payment due date for July 2013
VAT return and payment due date for July 2013
15 Excise duty return and payment due date for July 2013
31 2013 1st provisional tax return and payment for February year-ends
2013 2nd provisional tax return and payment for August year-ends
31File Self Assessment Returns for February 2013 year ends
mon tue wed thu fri sat sun
1 2 3 4
5 6 7 8* 9* 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30 31 8*/9* Eid el Fitr (subject to sighting of the moon)
SEPTEMBER 2013
15PAYE return and payment due date for August 2013
NSSF return and payment due date for August 2013
15Withholding tax return and payment due date for August 2013
VAT return and payment due date for August 2013
15 Excise duty return and payment due date for August 2013
30 2013 1st provisional tax return and payment for March year-ends
2013 2nd provisional tax return and payment for September year-ends
30File Self Assessment Returns for March 2013 year ends
mon tue wed thu fri sat sun
30 1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
OCTOBER 2013
15PAYE return and payment due date for September 2013
NSSF return and payment due date for September 2013
15Withholding tax return and payment due date for September 2013
VAT return and payment due date for September 2013
15Excise duty return and payment due date for September 2013
312013 1st provisional tax return and payment for April year-ends
2013 2nd provisional tax return and payment for October year-ends
31File Self Assessment Returns for April 2013 year ends
Independence Day
15*/16* Eid al-Adha (subject to sighting of the moon)
mon tue wed thu fri sat sun
1 2 3 4 5 6
7 8 9 10 11 12 13
14 15* 16* 17 18 19 20
21 22 23 24 25 26 27
28 29 30 31
NOVEMBER 2013
15PAYE return and payment due date for October 2013
NSSF return and payment due date for October 2013
15Withholding tax return and payment due date for October 2013
VAT return and payment due date for October 2013
15Excise duty return and payment due date for October 2013
302013 2nd provisional tax return and payment for November year-ends
2013 1st provisional tax return and payment for May year-ends
30File Self Assessment Returns for May 2013 year ends
mon tue wed thu fri sat sun
1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30
DECEMBER 2013
15PAYE return and payment due date for November 2013
NSSF return and payment due date for November 2013
15Withholding tax return and payment due date for November 2013
VAT return and payment due date for November 2013
15Excise duty return and payment due date for November 2013
312013 1st provisional tax return and payment for June year-ends
2013 2nd provisional tax return and payment for December year-ends
31File Self Assessment Returns for June 2013 year ends
Boxing DayChristmas Day
mon tue wed thu fri sat sun
30 31 1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
December Mon Tue Wed Thur Fri Sat Sun
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
November Mon Tue Wed Thur Fri Sat Sun
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
October
Mon Tue Wed Thur Fri Sat Sun
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
September Mon Tue Wed Thur Fri Sat Sun
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
August Mon Tue Wed Thur Fri Sat Sun
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
July Mon Tue Wed Thur Fri Sat Sun
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
June
Mon Tue Wed Thur Fri Sat Sun
30 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 2223 24 25 26 27 28 29
May
Mon Tue Wed Thur Fri Sat Sun
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
April Mon Tue Wed Thur Fri Sat Sun
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
March Mon Tue Wed Thur Fri Sat Sun
31 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
February Mon Tue Wed Thur Fri Sat Sun
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
January
Mon Tue Wed Thur Fri Sat Sun
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
2014
© 2013 PricewaterhouseCoopers Limited. All rights reserved. In this document, “PwC” refers to PricewaterhouseCoopers Limited which is a member fi rm of PricewaterhouseCoopers International Limited, each member fi rm of which is a separate legal entity.
www.pwc.com/ug
