Tax Calendar

Transcription

1 Tax Calendar

2 About PwC PwC firms help organisations and individuals create the value they re looking for. We re a network of firms in 8 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 find out more by visiting us at Disclaimer This calendar lists a number of important dates in relation to tax payments and tax filings. 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 PwC Uganda PwC Uganda has a long established practice serving Government, donor and other international financing 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 benefit from ideas that challenge conventional thinking and gain new perspectives. Find out more by visiting us at 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 Assurance: Joseph Baliddawa Uthman Mayanja Cedric Mpobusingye Country Senior Partner Partner Partner Partner Contact us: PricewaterhouseCoopers Limited 1 Colville Street, Communications House P O Box 8053, Kampala, Uganda. Tel: / Fax: For further information visit

3 Our Tax Services High levels of growth, intense competition and regional expansion are sparking new waves of taxrelated 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 financial reporting processes to satisfy regulators and stakeholders. PwC is a professional services firm 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 efficiency through tax efficiency 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.

4 Offices and Tax contacts in Africa Country PwC Service Country Tel No. PwC Tax Contact address Algeria Algeria Karine Lasne France Nicolas Granier nicolas.granier@fr.landwellglobal.com Angola Angola Pedro Calixto pedro.calixto@ao.pwc.com Benin Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Botswana Botswana Suren Perera suren.perera@bw.pwc.com Burkina Faso Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Cameroon Cameroon Nadine Tinen Tchangoum nadine.tinen@cm.pwc.com Cape Verde Portugal Lendeert Verschoor leendert.verschoor@pt.pwc.com Susana Caetano susana.caetano@pt.pwc.com Liza Helena Vaz liza.helena.vaz@pt.pwc.com Central African Republic Cameroon Nadine Tinen Tchangoum nadine.tinen@cm.pwc.com Chad Cameroon Nadine Tinen Tchangoum nadine.tinen@cm.pwc.com Comoros Mauritius Anthony Leung Shing anthony.leung.shing@mu.pwc.com Congo (Republic of) Congo (Republic of) / Prosper Bizitou prosper.bizitou@cg.pwc.com Emmanuel Le Bras emmanuel.lebras@cg.pwc.com Moïse Kokolo moise.kokolo@cg.pwc.com Cote d Ivoire Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Democratic Republic of Congo Democratic Republic Leon Nzimbi leon.nzimbi@cd.pwc.com of Congo / Emmanuel Le Bras emmanuel.lebras@cg.pwc.com Egypt Egypt Abdallah El Adly abdallah.eladly@eg.pwc.com Equatorial Guinea Equatorial Guinea /8469 Sébastien Lechêne sebastien.lechene@ga.pwc.com Gabon (Republic of) Gabon /618 Christophe Relongoue christophe.relongoue@ga.pwc.com Laurent Pommera laurent.pommera@ga.pwc.com Gambia Ghana George Kwatia george.kwatia@gh.pwc.com Darcy White darcy.white@gh.pwc.com Ghana Ghana Darcy White darcy.white@gh.pwc.com George Kwatia george.kwatia@gh.pwc.com Guinea Bissau Portugal Leendert Verschoor leendert.verschoor@pt.pwc.com Guinea (Conakry) Guinea (Conakry) / Mohammed Lahlou mohamed.lahlou@gn.pwc.com Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Kenya Kenya Steve Okello steve.x.okello@ke.pwc.com Rajesh Shah rajesh.k.shah@ke.pwc.com Simeon Cheruiyot simeon.cheruiyot@ke.pwc.com Lesotho South Africa Hennie Smit hennie.smit@za.pwc.com

5 Offices and Tax contacts in Africa Liberia Ghana George Kwatia Darcy White Libya Libya Husam Elnaili /32 Paul Deeney Madagascar Madagascar Andriamisa Ravelomanana Malawi Malawi /446 Vyamala Aggriel Moyo vyamala.aggriel.moyo@mw.pwc.com Mali Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Mauritania Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Mauritius Mauritius Anthony Leung Shing anthony.leung.shing@mu.pwc.com Morocco France Nicolas Granier nicolas.granier@fr.landwellglobal.com Morocco Mahat Chraibi mahat.chraibi@ma.landwellglobal.com Noureddine Marzouk noureddine.marzouk@ma.landwellglobal.com Mozambique Mozambique Joao Martins joao.l.martins@mz.pwc.com Namibia Namibia Nangula Uaandja nangula.uaandja@na.pwc.com Niger Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Nigeria Nigeria Ken Aitken ken.aitken@ng.pwc.com Russell Eastaugh russell.eastaugh@ng.pwc.com Taiwo Oyedele taiwo.oyedele@ng.pwc.com Reunion and Mayotte France Michel Combe michel.combe@fr.landwellglobal.com Rwanda Rwanda Nelson Ogara nelson.o.ogara@rw.pwc.com Sao Tome & Principe Angola Pedro Calixto pedro.calixto@ao.pwc.com Portugal Herminio Afonso herminio.afonso@pt.pwc.com Gabon /618 Laurent Pommera laurent.pommera@ga.pwc.com Senegal Senegal Matthias Hubert matthias.hubert@sn.pwc.com Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Sierra Leone Ghana George Kwatia george.kwatia@gh.pwc.com Darcy White darcy.white@gh.pwc.com South Africa South Africa Paul de Chalain paul.de.chalain@za.pwc.com David Lermer david.lermer@za.pwc.com Swaziland Swaziland Theo Mason theo.mason@sz.pwc.com Tanzania Tanzania David Tarimo david.tarimo@tz.pwc.com Rishit Shah rishit.shah@tz.pwc.com Togo Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Tunisia Tunisia Mabrouk Maalaoui mabrouk.maalaoui@tn.pwc.com Uganda Uganda / Francis Kamulegeya francis.kamulegeya@ug.pwc.com Zambia Zambia /2 Jyoti Mistry jyoti.mistry@zm.pwc.com Zimbabwe Zimbabwe Manuel Lopes manuel.lopes@zw.pwc.com

6 The PwC African footprint Morocco Tunisia Africa & South Region 1 Tax Leader Paul de Chalain Tel: paul.de.chalain@za.pwc.com Cape Verde Western Sahara Mauritania Senegal Gambia Guinea Bissau Guinea Sierra Leone Côte D Ivoire Liberia PwC member firms Mali Burkina Faso Ghana Togo Algeria Benin For services in these territories please contact a neighbouring territory Nigeria Niger Cameroon Equatorial Guinea Gabon Libya Congo Chad Central African Republic Angola Democratic Republic of Congo Egypt Sudan South Sudan Zambia Namibia Botswana South Africa Uganda Zimbabwe Malawi Eritrea Ethiopia Kenya Rwanda Burundi Tanzania Mozambique Swaziland Lesotho 1 South Region = Botswana, Mozambique, Namibia, South Africa, Swaziland, Zimbabwe 2 East Region = Kenya, Uganda, Tanzania, Mauritius, Rwanda & Zambia 3 West Region = Angola, Nigeria & Ghana Djibouti Comores Mayotte Madagascar Somalia Seychelles Mauritius East Region 2 Tax Leader David Tarimo Tel: david.tarimo@tz.pwc.com West Region 3 Tax Leader Russell Eastaugh Tel: russell.eastaugh@ng.pwc.com Francophone Africa Tax Leader Dominique Taty Tel: d.taty@ci.pwc.com Africa Tax Desk - Johannesburg Elandre Brandt Tel: elandre.brandt@za.pwc.com Africa Tax Desk - New York Gilles de Vignemont Tel: gilles.j.de.vignemont@us.pwc.com Africa Tax Desk (Maghreb) - Paris Nicolas Granier Tel: nicolas.granier@fr.landwellglobal.com

7 JANUARY New Year s Liberation Day date for December 2012 date for December 2012 payment due date for December 2012 for December 2012 due date for December 2012 and payment for January yearends and payment for July year-ends July 2012 year ends

8 FEBRUARY date for January 2013 date for January 2013 payment due date for January 2013 for January 2013 due date for January 2013 and payment for February yearends and payment for August year-ends August 2012 year ends

9 MARCH International Women s Day Good Friday Easter Sunday date for February 2013 date for February 2013 payment due date for February 2013 for February 2013 due date for February 2013 and payment for March year-ends and payment for September yearends September 2012 year ends

10 APRIL Easter Monday date for March 2013 date for March 2013 payment due date for March 2013 for March 2013 due date for March 2013 and payment for October yearends and payment for April year-ends October 2012 year ends

11 MAY Labour Day date for April 2013 payment due date for April 2013 due date for April 2013 and payment for May year-ends November 2012 year ends date for April 2013 for April 2013 and payment for November yearends

12 JUNE Martyrs Day National Heroes Day date for May 2013 payment due date for May 2013 due date for May 2013 and payment for June year-ends December 2012 year ends date for May 2013 for May 2013 and payment for December yearends

13 JULY date for June 2013 payment due date for June 2013 due date for June 2013 and payment for July year-ends January 2013 year ends date for June 2013 for June 2013 and payment for January yearends

14 AUGUST * 9* */9* Eid el Fitr (subject to sighting of the moon) date for July 2013 date for July 2013 payment due date for July 2013 for July 2013 due date for July 2013 and payment for February yearends and payment for August year-ends February 2013 year ends

15 SEPTEMBER date for August 2013 date for August 2013 payment due date for August 2013 for August 2013 due date for August 2013 and payment for March year-ends and payment for September year-ends March 2013 year ends

16 OCTOBER Independence Day 14 * 16* */16* Eid al- Adha (subject to sighting of the moon) date for September 2013 date for September 2013 payment due date for September 2013 for September 2013 due date for September 2013 and payment for April year-ends and payment for October yearends April 2013 year ends

17 NOVEMBER date for October 2013 date for October 2013 payment due date for October 2013 for October 2013 due date for October 2013 and payment for November year-ends and payment for May year-ends May 2013 year ends

18 DECEMBER Christmas Day Boxing Day date for November 2013 date for November 2013 payment due date for November 2013 for November 2013 due date for November 2013 and payment for June year-ends and payment for December year-ends June 2013 year ends

19 2014 January February March April May June July August September October November December

20 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.