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Title: The legal framework of Withholding Tax (WHT) Compliance among the construction companies in Kampala
Authors: Busulwa, Samuel
Keywords: Withholding Tax
Legal Framework
Construction Companies
Kampala -Uganda.
Issue Date: Oct-2018
Publisher: Kampala International University, School of law.
Abstract: The study aimed at examining the legal Framework ofWithholding tax (WHT} Compliance among the Construction Companies in Kampala. The objectives of the study were; to analyze the Formulation of Tax Policy in Uganda, to examine the Uganda's tax legal regime and institutional framework's implications on construction companies, to evaluate the impact of laws on Withholding tax of construction companies in Uganda and to fmd out recommendations for the improvement of the Withholding tax of construction companies in Uganda. A few books and scholarly writings have been written on the legal framework of withholding tax (WHT) compliance among the construction companies in Kampala, quite a number of foreign published literature has - been made available for example in libraries like Kampala International University Library and Uganda National Library. In order to achieve the objectives of this study, the researcher used an exploratory research design in which both qualitative and quantitative aspects were observed. This method was purposely selected because it focused on perceptions, facts, and feelings where through interview, the research questions designed required illustrative and analytical clarifications. This was through use of guided interviews containing short and clear statements which sought to generate information on major variables of this study. It was revealed that URA has fairly curbed noncompliance with WHT and the said measures already being applied by URA include; sensitization of the public, encouraging voluntary tax compliance, empowering local authorities, automating the process of tax credit certificate, and less of publishing detailed list of transactions liable to WHT, publishing list of tax defaulters, fming tax defaulters, reprimanding tax defaulters, and pursuing legal actions against tax defaulters. The study recommended regular tax audits in particular for withholding tax by URA to trigger most of the companies and other eligible tax payers or payees to comply with paying or withholding expected taxes and the remitted to URA.
Description: A research report submitted to the School of Law in partial Fulfillment of the Requirement of the Award of a Bachelors Degree of Laws of Kampala International University.
Appears in Collections:Bachelor of Laws

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