ࡱ> z}y[ ^Zbjbj .fΐΐc)38KdL3'''&( 4%2'2'2'2'2'2'2$5n8|K2K2''2M#M#M#p''%2M#%2M#M#50hq1'<02203088 q18q1<:vM#V <<<K2K2y <<<38<<<<<<<<< :   F/Y: 2008 -2009 WITHHOLDING TAX UNDER THE INCOME TAX ACT, CAP 340 What is withholding tax? Withholding tax is a form of income tax. This tax is deducted at source by one person upon effecting payment to another person. The person making payment and obliged to withhold tax is defined as the withholding agent and the person receiving payments from which tax is required to be withheld is the payee. The law provides for the persons who are required to withhold the tax and the persons from whom to withhold. This depends on the nature of transaction and the circumstances of the transaction. Withholding tax is discussed in the following three broad categories. lWithholding tax on employment income. lWithholding tax on gross payments/earnings other than employment earnings lWithholding tax on imports WITHOLDING TAX ON EMPLOYMENT INCOME (Section 116) This tax is deducted by the employer from the employment earnings of every liable employee on a monthly basis under the system known as pay as you earn (PAYE). In this edition the focus is on withholding tax other than PAYE as outlined below; Withholding tax on international payments Withholding tax on payments to public entertainers and sports persons Withholding tax on payments to contractors or professionals Payments to Non- Resident Persons Withholding tax on international payments (Section 83) Tax is imposed on every non-resident person who derives any dividend, interest, royalty, natural resource payment or management charge from sources from Uganda. The tax is withheld by the payer at 15 percent of the gross amount before payment/remittance of the amount is effected under section 120(1) However interest paid abroad by a resident person in respect of debentures which were issued by a foreign company for purposes of raising loan capital to carry out business in Uganda is exempt. Withholding tax on payments to non residential public entertainers or sports persons (Section 84) Tax is imposed on every non-resident public entertainer or sports person who derives income from any performance in Uganda. The tax is charged at 15 percent of the gross amount of the remuneration derived by a public entertainer/sports person or receipts derived by any theatrical, musical or other group of public entertainers/sports persons. The tax is levied on the group in this case but every member of the group is jointly and severally liable for payment of the tax. The obligation to withhold the tax is placed with the person making the payment e.g. promoter, agent, or such similar person is under Section 120(2) (a) and (b) Withholding tax on payments to Contractors or Professionals (Section 85) Withholding tax is also imposed on every non-resident person deriving income under a Ugandan - source service contract. This is a contract under which the principle purpose is the performance of services which gives rise to income sourced in Uganda, and any goods supplied under the contract are only incidental to the purpose. For purposes of this tax, Ugandan-sourced service contract does not include an employment contract. The tax is charged at 15 percent of the gross amount of payment and the person making the payment should withhold the relevant tax before effecting payment (Section 120). Any person who enters into any service, contract with a non-resident is required to notify the Commissioner General of the nature and duration of the service contract, and disclose the particulars of the non-resident to whom the payment is to be made, as well as the full contract value. Basing on this, the Commissioner General may require the payer to withhold the relevant tax at a rate specified in the Commissioner Generals notice (Section 121(2)). Withholding tax imposed in the above categories of payments under Section 84, 85 and 86 is a final tax and the liability of the payee is settled if the tax is withheld and paid to Uganda Revenue Authority. Payments to Resident Persons Withholding tax on interest payments (Section 117) A resident person who pays interest to another resident person is required to withhold tax at 15% of the gross amount of the interest paid. However withholding tax is not applicable where interest is:- lpaid by a natural person (individual) Interest other than interest from government securities. lpaid to a financial institution. lpaid by a company to an associated company. lexempt from tax in the hands of the recipient. Where applicable in this case, the tax is charged at 15 percent of the gross amount. It is a final tax where it is withheld by a financial Institution (e.g. a Bank) on interest paid to a resident individual. Withholding tax on dividends (Section 118) A resident Company which pays a dividend to a resident shareholder is required to withhold tax at 15% of the gross amount of the dividend paid, except where the dividend income is exempt from tax in the hands of the shareholder. Where the shareholder is a natural person (resident individual), the tax withheld on such dividend income is final and not refundable. Withholding Tax on Supplies and Imports Withholding tax on Goods and Services (Section 119) Where Government of Uganda, a Government institution, a local authority, a company in which Government has interest or any person designated in a notice issued by the Ministry of Finance pays amounts in aggregate exceeding one million shillings to any person in Uganda for the supply of goods, materials of any kind or services, the payer is required to withhold 6 percent of the gross amount. The threshold of one million shillings is in respect of the total contract value, implying that separate supplies which constitute one contract are subject to the 6 percent withholding tax regardless of the amount paid per supply or transaction. Withholding tax on professional fees (Section 119A) With effect from 1st July 2001, a resident person who pays management or professional fees to a resident professional is required to withhold tax at 6 percent of the gross amount of payment. Excluded from this provision are professionals whom the Commissioner General is satisfied they have regularly complied with the obligations imposed by the Income Tax Act, and those professionals ordinarily engaged as payroll employees. In respect of Section 119A of the Income Tax (Amendment Act) 2001, Cap 340, any professional meeting the following requirements will be deemed to have regularly complied with the obligations imposed under the Income Tax Act Is registered with URA; Has submitted the Provisional, Final / Self Assessment Returns for the company and individuals (including directors); and monthly PAYE and VAT returns by the due dates for the three preceding years; Has submitted all the directors returns (for companies only); Has fully settled all the taxes by the due dates for the three preceding years of income; Has fully complied with the obligations to withhold tax under the Act; Has paid all the customs dues to date; and Has entered and honours an arrangement to pay any URA arrears of tax due. Has complied with any notice or any requirement to provide information under the Income Tax Act. Withholding Tax on Imports (Section 119) Every person who imports goods into Uganda is liable to pay withholding tax, at the time of importation, at 6 percent based on Customs Value in Uganda. This provision does not apply to the following categories of imports:- spetroleum or petroleum products including furnace oil, lubricants other than cosmetics and fabrics or yarn manufactured out of petroleum products, splant and machinery, shuman and animal drugs sscholastic materials simports of exempt organizations/persons sraw materials imported by a manufacturer solely for generating finished products san importer who the Commissioner General is satisfied has regularly complied with the Income tax obligations. PROVISIONS RELATING TO ACCOUNTABILITY FOR WITHHOLDING TAX Accountability for withholding tax (Section 123,125 & 126) The withholding agent is required by law to remit to URA the tax withheld (or that should have been withheld), within 15 days after the end of the month in which the payment was made. In the case of a person about to leave Uganda, the tax should be withheld and remitted before the payee leaves. The agent is further required to maintain and keep available for inspection by URA records of all payments to the payee(s) and the corresponding tax withheld for 5 years after the end of the year of income to which such records relate. Except where it is a final tax, tax withheld is a credit against the tax assessed on the payee for the year of income in which the payment is made. Upon receiving the payment of tax, URA should issue, to the payee a Tax Credit Certificate, setting out the tax withheld. The withholding agent is required to obtain from URA and deliver the tax credit certificate to the payee. Failure to withhold and/or remit the tax (Section 124) $UVnoز|kWF4)hEn:h5>*\#hEn:h5CJOJQJ^JaJ h5CJ OJQJ\^JaJ &hMEh5CJ OJQJ\^JaJ hm"5CJOJQJ\^JaJ h9O5CJOJQJ\^JaJ&hm"hm"5CJOJQJ\^JaJ h_X5CJ OJQJ\^JaJ hY5CJ OJQJ\^JaJ )j,hm"5CJ OJQJU\^JaJ hm"5CJ OJQJ\^JaJ ,jhghm"5B*CJ U\aJ ph$>Vop ` D | ~ f$ & F7$8$H$a$gd$d7$8$H$a$gdp(V $7$8$H$a$gdp(V$a$gd$$7$8$@&H$a$gdop $ : K L O T } $ | ^ ` b B D F z | ޽ϋyޚϋhhVhVhVh#hEn:hCJOJQJ\^JaJ hEn:hCJOJQJ^JaJ#h#:h5CJOJQJ^JaJh'CJOJQJ\^JaJ#hEn:hYCJOJQJ\^JaJ hEn:hYCJOJQJ^JaJ#h#:hY5CJOJQJ^JaJh#:CJOJQJ\^JaJ#hEn:hCJOJQJ\^JaJhEn:CJOJQJ\^JaJ!| ~ def45kl˼zzzhT?)hEn:h56CJOJQJ]^JaJ&hEn:h5CJOJQJ\^JaJ#hEn:hCJOJQJ\^JaJ#hhCJOJQJ\^JaJhCJOJQJ\^JaJhCJOJQJ\^JaJ#hEn:hCJOJQJ\^JaJhEn:CJOJQJ\^JaJ#hEn:h5CJOJQJ^JaJ#hEn:h5CJOJQJ^JaJ hMEhEn:CJOJQJ^JaJ5lm'`ab$hd7$8$H$^ha$gdp(V$d7$8$H$a$gdp(V$ hh7$8$H$^h`a$gdp(V$ hhd7$8$H$^h`a$gdp(V $7$8$H$a$gdp(V$7$8$H$^a$gdlm4>RSabݺݨݺݙ݊s_sK&h4456CJOJQJ\]^JaJ&hEn:56CJOJQJ\]^JaJ,hMEh56CJOJQJ\]^JaJhEn:CJOJQJ\^JaJh44CJOJQJ\^JaJ#hEn:h'CJOJQJ\^JaJ hEn:hCJOJQJ^JaJ#hEn:hYCJOJQJ\^JaJ#hEn:hCJOJQJ\^JaJ hMEhCJOJQJ^JaJ%,67=>FHvvhUJBh5>*\hMEh5>*\$hMEh56OJQJ\]^JhEn:CJOJQJ^JaJh'CJOJQJ^JaJh44CJOJQJ^JaJhMEhOJQJ^J hMEh'CJOJQJ^JaJ hMEh44CJOJQJ^JaJ hMEhCJOJQJ^JaJ,hMEh56CJOJQJ\]^JaJ,hMEh4456CJOJQJ\]^JaJGH   $dda$gdp(V $da$gdp(V $da$gdp(V$a$gdp(V$a$gdp(V $7$8$H$a$gdp(V$d7$8$H$a$gdp(V  /0 $)=V¾­œ­‹‹œziz[zLh>*CJOJQJ^JaJhCJOJQJ^JaJ hEn:6CJOJQJ]^JaJ h6CJOJQJ]^JaJ h'5CJOJQJ\^JaJ hEn:5CJOJQJ\^JaJ h445CJOJQJ\^JaJh h5CJOJQJ\^JaJhCJOJQJ^JaJ hMEhCJOJQJ^JaJh44CJOJQJ^JaJVZ[ P "#$%%%$ & Fdha$gdd $dha$gdd $^a$gdd $ ^a$gdp(V$ & F ^`a$gd44$ ^a$gdp(V $^a$gdp(VVXZ\[ P V !!!")""##䱢䑀nn]MChOJQJ^Jh56OJQJ\]^J h5CJOJQJ\^JaJ#h44h5CJOJQJ^JaJ hY5CJOJQJ\^JaJ h5CJOJQJ\^JaJh>*CJOJQJ^JaJ&h56CJOJQJ\]^JaJ h44hYCJOJQJ^JaJhEn:CJOJQJ^JaJhCJOJQJ^JaJhCJOJQJ^JaJ###&##$&$S$r$$$$$$$$$$%%/(J(ŷŭөn]n]nKn7&h56CJOJQJ\]^JaJ#hgphd 5CJOJQJ^JaJ hgphY7CJOJQJ^JaJ hgphd CJOJQJ^JaJhY7CJOJQJ^JaJhd CJOJQJ^JaJhCJOJQJ^JaJhhd OJQJ^Jh^K/hY75OJQJ^Jh^K/h5OJQJ^JhOJQJ^J'h44h5CJ EHOJQJ^JaJ h44h5OJQJ^J%w&&'W'''/(0(Y(9)(+T+++,,---$a$gdp(V $^a$gd[: $^a$gd[: $^a$gd[:$L^L`a$gd[: $^a$gdp(V$ & Fdha$gdd J(K(Y(((**.***+(+*+T+V+++++,,,,------+.νίΡίίίίίί΂q`L&h56CJOJQJ\]^JaJ hp(V5CJ OJQJ\^JaJ hY5CJ OJQJ\^JaJ h5CJ OJQJ\^JaJ h^K/CJOJQJ^JaJhp(VCJOJQJ^JaJhCJOJQJ^JaJ h5CJOJQJ\^JaJhCJOJQJ^JaJhEn:56OJQJ\]^J&hEn:56CJOJQJ\]^JaJ---:.c/d/P0011TZU[UUVVVTXUX $dTa$gdp(V$dh^a$gd : $^a$gd :$d^a$gd : $da$gd :$]^a$gdp(V+./.9...c/d/0011112T/Th^K/hp(Vhm"B* CJaJph6])hp(Vhm"56B* CJ\]aJph6]$h.hm"0J56CJ\]aJ#hm"56B* CJ\]aJph6],jhm"56B* CJU\]aJph6])h.hm"56B* CJ\]aJph6]#h'56B* CJ\]aJph6]hm" hghm"56\]mH sH  h5CJOJQJ\^JaJ hY5CJOJQJ\^JaJUX YY Y:YYYYYYYZZ $$Ifa$gdp(V $$Ifa$gdp(V$$7$8$H$Ifa$gdp(V$a$gdp(V$d 1$a$gdp(V ZZZ*Z,Z-Z/Z0Z2Z3Z5Z6ZZZ[Z\Z~|$a$gdY$a$gd'$a$gdp(VekdJ-$$Iflv <064 laytm"(Z)Z*Z+Z-Z.Z0Z1Z3Z4Z6Z=Z>ZUZVZWZXZ\Z]Z^ZhaYmHnHujh[:Uh[:h# =jh# =UhY j-hh# =<CJUaJ\Z]Z^Z$a$gd',1h/ =!"#$% ,Dd &.F  C "A logob,_M|wu+D.n+_M|wuPNG  IHDRq PLTE)e^dX/RaQ.?ҙB)3fJiス86] E8M急g񵵵 =wROjmx$MRi¥GPaiHPw@>w3Cj}}} NJHT$Z,K"]!EAeR#S!*tplBupNZ=z*8x_ZfRNpKKEyfffHIL/rjiRɿK8lkYnK6#NEbKGDHgIFg>U cmPPJCmp0712Hs)IDATx^흋[HJ+b }*j[[A+݆TU+U$! Ԝgd&9sT_1~YZɧP}H:g|ߞǖ<^f[|;;x11%@;tvdN*;EE!#B'=r21UkRݪT}}}Ker.-:aA|ݣwO/]N {|M!b:O`RNEԉDwU g܏tCq񹹅ݺw^oOt?S4y~w U㥥N7ojN:*#*}NuVn2t|1|^ZLxEU,Y8zwK, 7gghīi7'~rw=N]+qQ`W"lJ_eB于Wd<#px;y:a_x&'0"T:^\ph x*'Љ_ 's҉_UӉ_ɋ^G'~QRWN'~A|WJ(D%tyOEo9/{xӧK}s|&b͢-/?}㳧ljeNZ/ϟ>{ῐ={ r~N8<|R!x>{;@/׉W񱧏ؽ2et╉/ ߁I%|r L|5Z>-Ϛ7~Pcpus'ת 3j҉W&1)LJj҉W!^J?pLdXt5KsXm:I'^gY@Ko]fxs <:^8~D0KVrzt2f3=jV~Ç-\nUiۘ11 cX!q2(t;^B9##wi޺?~A޴ڊu:~Q N;^nZl\tI_,nU.ii L?eG-+½gw<~ٽ1Lg>Bhk22: O{nn^swQ>ydbctec,;ݩUdgg'Vfu<wAN5:Р÷?x=ɩY0_]t`vw^?NoEf!nwOq k:u/Y 'LggdXjGk+* w{vjNΊjro?{&vZF%a+/O|Atmfd®K55"Zn5wvw{o/Uﮖ#Z[\r:ҳ{Z֐j/K{gVIGLۡ/3TU{9Y?ݪ\_z>8(Sh ⺯rq1/㍓UgOp.ЮYWlǗ>W"YU֎ ?oDaݎ>XX]KPٕgbY|vUB9UU>'YTCmJAx]N c;VfC U NVEV0~uXzE^,MmN4qT Igg'Aߵ"VR6?;#GԄ1=x9r8fT x7E'^8p^ZtGM쉫ar!?Q#2'SUskr%tوQS=`OOy>"pP9-gԋnU){wfs aUdc_0|^^\':ġ@Oc$ϙӅ?x;.M)qwDJC@iH'=̿ *\TLHEϸ͵a'rv E%oL'^8sG@z^/^7[.!^??yi;uլ ц߿xE?}Z\ LM##_|yՋ/?/ s\t qfUO _;^ ~'M#{۴"]L*X]?'@k~FNU퟊./_R5gKUez5_~Wt0!y3a2 KCYo Oo_xtWp.e=`n2lW.NuԦj@%{ė} zϻćϨ$KomL %  L&s `pޢN-?y/Fkh`@iȘZhn<* "z<[捖PC!PhtkZO:!'/܋{̐TX8N1FPq{ږyNwAVܾ :mxS>ʮ%q8&Oi$d692ɔr7EmpX)r))x&dujCZ@\ʍݥi%cY 0+Kl!_ȅ/D#Ff-}(;SIukZ"c؝-q_(Fmhn z?EK]8ggb~36_ݤTr'؝T+&djZIG83ؓ>ZW\ppNGT efXE0k9VG`SG /'by4U~]NF_'TM-ZnZb\4?(Cˉ+Qᗯ>edA:u&p3DIL: eEyu<5 o&x_DOOMUWq-u_A\3$Iqﯿ-ܓ&۲!WF~ qPRGƆ}𧝫wb0b.k;.z~x8g4ҋiZm7ROL@-. |69bÚ .?gsh/~ M(:9==?D7879ǟ_}a4ncj8͂: 1{ < =8z48SSZy78u0`~b`Vb~2+0ߟ+LAy̦qѺ  RJ]fOWCzncָ,7qz_ O)y=V9ʪ6SoŇrv|mN=Ti%Rw: ! љr'zYVo)xL'5ɽiagDqۉ}rPXFuL}lцIS5^WhǪuG@E$sM{I,-'=¨q-fNx?xL<ʉ3F mc0WQ?F7QksyS yg*wGGY+`qTSkGùN\#`G-9qmX{p}~(:'АΉ#?F`E Q5*oOM04ш ֥EߞdΣ?H|q\STsEz&b"@$d{i#+T ZmlGtsQ2VAODtk=`KanrWV繎s!䵐I͓]ęv:g6QgwR=qx.xtF/?\6Қn"7SWP[xO#֢+ .fo6# ,֤ALA͙D9ΧD ev ҽLdpr$.F*H8u#, ;7S(wSvo1laʊWA $,%th7'(( "/`kVx>Dg"q"C۰h7`Wdukǘ 0,en:/ѨÑc*AkIP&./qCa$@"!8|/ Ao4F6v` ۵2 2NʾJiS NojLfW^ hP%&q mu ½&0,UT.ך4jͿV;&G1R e&(V4^޶(4GnHg_s[ Ջ0`& q1zgs&|vAL<fO3lykJY)ّC@ߛ w|d2Nc%t:h7;|t'=4y%T/Q_45dJ%/1iJg7D½B EB f*ñţSXbڨiu[z#0IY^&B ocFBr[y><Q&'H/+ j[*VO76ntL%ݓu'{\H6r.%z|?,E*)^oC&jj+{O`E6r?[ib]:~x1o\'{G;|ͤ˄~c]kU)ċ{]aNo|}Ox2ԉ׻Bt:zw~M:^wL@yQ__RWsZ:/|3X}`_\n6_˗_nP? ꫯ~+]@b{ mxt3sy.R;gyn50H1SFڼ\ag)XtQJNޣ?iA#5ıi@ @:f:騲|'ݾAJDϨ(7jB(`lq1#+XV O5]/ݲzhfsYt е4l;O['iC)vyh_c?9ӮLY=G@kD]=z6=XX:<Ҹ5O.E)1w7Ž jXS(EҮfSw[hsCzc))Tm XqiS y&\< V 8wX`}V:H+S [ɯL{kiK)3g:c~޿BR8/wM5囹b\9:?fL<!-T|)jZlҔ1_xJۼTɍx ͫ7e `P9+GSU坤ruBEt\ A{MtmMC)a7 n4:+95.tNݚ%{XXURlvUHyX98WF-!yxbaUPqӁ}xUl^GX81# eoq)4?t @8IZ/\6v ҩm6rQ"aҁY?9[Oc6gĭItgŠ!nhJ̴04BǛ),x4wص>OQ{=~*Ko|3ߌhQqɆͣƦҶ1qE:mn^G)əQfN /=/aUO4n- @l oX%mDt: OW͜ڶbG}&)\,*1fƥ}Qf5˘eW xɰtD+a*' #rtWyŻk4"u08Dbm8ڢ;tFL) TR Cħ@\9,j>R[{Aqi0M?,oUr7pNf2U2?(z * T.$[VȘl N% = _^pЌs_% gb IrYj.8q$PM$3C F;;(`( swo@4wp⚇ BS69Ȯ KаNbl:a9t׎60C̉Ȇھ.OFőwK2loVT7<([N, ,^jxļ.Qyف%+Қ*1gG&<1+'A ',e@khE 8uތ|o= qz > 7H;ft1"X놥eW=PඛŋS[bП{ArzVaZ;^/qmNMD!k.$XF^yݜ!{fs#Jvh_XqV^dEض p)03+[lEq,S+ ,m0 qkFM&%c`&g2\g@qln+M~Lh8]w߁anlnnW8C-{>M8{aؼ9KXc7Tf-[;y-D%WąB-UKFA5[@Q 5EPk`X3`Q4 q\t,F]+dU4:*YiR٪db եv:h'_.UȌ)uJ}*zt“A!ͰFXDč;.NǝeI(%'ίˈ:.4{-Mmk:[4S⇒Eaq'Ҧ#B+`od[F+?&F'oW`U@;'I&Hvõc`o6͋+ЗFlZ ,iӣu3}#餋;62-XQvX |/%7@DܙQIBTv`NoP6P~QԘĮJ֖Pv$Nu8p#2n̚DO"xLo7,%p(zM83b*HefQZt(!"4GТƮ&H<W4<οx̼ D/;4IFO@Dj#JJٟAipDۚ`_d>!G>S3&L|bD 1e˂dX>z]5]MO#[$3 Y֦M'Z-kmO=jU:8o9Y5u)G1MnR+qrx67h/w[z(>rT3=MOCNڥ'V,^ :L-kx/\V4n![GZEvߏOCtdGCYJ\)X1uCYOF{;4)t_- ~Pz<#U)C>#M3d[[tuCwÎՆ5!/"Ƥ2o-LsIENDB`Dd!<P  3 3"(($$If!vh5<#v<:V l065<4aytm"Dd\  C *ABD21295_"@@b1D]R>- ..nD]R>-PNG  IHDR 0)r0PLTEffff33f6utRNS@f cmPPJCmp0712OmZIDATc````Fecc0C؀, b1$l );!b0& ii ] @,d` 2QXb HJrIENDB`^ 02 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH @`@ NormalCJ_HaJmH sH tH DA`D Default Paragraph FontVi@V  Table Normal :V 44 la (k (No List BP@B  Body Text 2 7$8$H$5\RR@R Body Text Indent 2hdx^h6U@6 m" Hyperlink >*B*ph4"4 YHeader  H$616 Y Header CharCJaJ4 @B4 Y0Footer  H$6Q6 Y0 Footer CharCJaJB>@bB d Title$a$5OJQJ\mH sH JqJ d Title Char5CJOJQJ\aJmH sH PK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!Ptheme/theme/theme1.xmlYOo6w toc'vuر-MniP@I}úama[إ4:lЯGRX^6؊>$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3ڗP 1Pm \\9Mؓ2aD];Yt\[x]}Wr|]g- eW )6-rCSj id DЇAΜIqbJ#x꺃 6k#ASh&ʌt(Q%p%m&]caSl=X\P1Mh9MVdDAaVB[݈fJíP|8 քAV^f Hn- "d>znNJ ة>b&2vKyϼD:,AGm\nziÙ.uχYC6OMf3or$5NHT[XF64T,ќM0E)`#5XY`פ;%1U٥m;R>QD DcpU'&LE/pm%]8firS4d 7y\`JnίI R3U~7+׸#m qBiDi*L69mY&iHE=(K&N!V.KeLDĕ{D vEꦚdeNƟe(MN9ߜR6&3(a/DUz<{ˊYȳV)9Z[4^n5!J?Q3eBoCM m<.vpIYfZY_p[=al-Y}Nc͙ŋ4vfavl'SA8|*u{-ߟ0%M07%<ҍPK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!Ptheme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] )f 2225o| lV#J(+.V(Z^Z!#$&(.1%-UXZ\Z^Z "%'/02())))X+-5!8@0(  B S  ?_PictureBulletsa))b))KT _KXKTLl!LU^LD_L4\LT`L,^Lw`L\^L6^ LX^ L,_ L<_ L_ L`L`L|[_Lp^L _LXNNN;; rr}S S Y(Y(s(s((()     Q  TTAA xxY Y _(_((((() :*urn:schemas-microsoft-com:office:smarttagsStreet8*urn:schemas-microsoft-com:office:smarttagsCity9*urn:schemas-microsoft-com:office:smarttagsplaceB*urn:schemas-microsoft-com:office:smarttagscountry-region?*urn:schemas-microsoft-com:office:smarttags stockticker;*urn:schemas-microsoft-com:office:smarttagsaddress H^a)b)c)c)e)e)f)f)h)i)k)l)n)o)v))))'*y ,-YZa)b)c)c)e)e)f)f)h)i)k)l)n)o)))333333333333$$VV#$T}gh>>dy4>Saaa   % , 7 = > F $ )=  &qr/77 ""##9#9#:#:#$$$$%%''''F(F(G(I(N)N)Q)b)c)c)e)e)f)f)h)i)k)l)n)o)v)))$$VV#$Tgh>>d4>Saaa   , 7 = > F $ )=  &qr/77 ""##9#9#:#:#$$$$%%''''F(F(G(I(N)N)Q)b)c)c)e)e)f)f)h)i)k)l)n)o)))6iDƈ^$=ZQ fX1wԋhW7b~"q&~th^`OJQJo(hHh^`OJ QJ ^J o(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJ QJ ^J o(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJ QJ ^J o(hHohP^P`OJQJo(hHh^`CJ$OJQJaJ$o(hHh^`OJ QJ ^J o(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJ QJ ^J o(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJ QJ ^J o(hHohP^P`OJQJo(hHh^`B*OJQJo(phhHh^`OJ QJ ^J o(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJ QJ ^J o(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJ QJ ^J o(hHohP^P`OJQJo(hHh^`CJ$OJQJaJ$o(hHh^`OJ QJ ^J o(hHohp^p`OJQJo(hHh@ ^@ `OJQJo(hHh^`OJ QJ ^J o(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJ QJ ^J o(hHohP^P`OJQJo(hH808^8`0o() ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.6iD=ZQ7b~X1wq&~         >f        4p        >f        K        "!%NgpJ.Vm"^K/Y7[:En:# =?9Op(V_XY[Vt44d aYea#:' : G{Iu:c)e)@h'9999#)@ @<@*,\@@Unknown G* Times New Roman5Symbol3. * Arial?. Arial BlackA. Arial Narrow;Wingdings5. *aTahomaINMonotype Corsiva7 Sylfaen?= * Courier NewA BCambria Math"1hզզ-6#K-6#K!4N)N) 2qHX ?2! xxWITHHOLDING TAX UNDER THEsmwogezasmwogeza      Oh+'0t  0 < HT\dlWITHHOLDING TAX UNDER THE smwogezaNormal smwogeza2Microsoft Office Word@@<@<-6#՜.+,D՜.+,\ hp  Uganda Revenue AuthorityKN) WITHHOLDING TAX UNDER THE Title 8@ _PID_HLINKSAl_http://www.ugrevenue.com/.  !"#$%&'()*+,-./012356789:;<=>?@ABCDEFGHIJKMNOPQRSTUVWXYZ[\]^_`abcdefghjklmnoprstuvwx{|Root Entry FpT<~Data 4/1TableL 9WordDocument .fSummaryInformation(iDocumentSummaryInformation8qMsoDataStore<<AWPT2SRUOF1==2<<Item  PropertiesUCompObj y   F'Microsoft Office Word 97-2003 Document MSWordDocWord.Document.89q