♨️关于乌干达进口服务的税务处理♨️

在乌干达，进口环节的涉及进口货物和进口服务，进口货物经过乌干达海关系统申报后，需要缴纳进口环节的关税（税率参照海关名录）、增值税（18%）、预扣税（6%）、城建税附加（1.5%）等；

除了进口机器、设备、车辆、货物贸易等实物交易外，很多公司需要进口服务，比如由于乌干达水平发展的限制，需要外国公司提供的设计服务、咨询服务等等。这些进口的服务仍然需要产生进口环节18%的增值税。

由于进口服务的特殊性，进口服务相关纳税需求有特殊的要求：

1.与进口货物不同的是，进口服务不能通过海关进行货物的评估和申报，进口服务的一方，即进口服务的接收人负责进行纳税申报，进口服务的接收人交纳该项服务产生的增值税税款。纳税义务产生的时间为：

服务完成时间，或在针对此服务的付款时间，或从外国供应商处收到发票的时间。

（以上三项中，以较早者为准），交纳该服务的增值税税款。

2.接收服务的纳税人，在申报中需要将应纳税金额进行申报，原理为，不能申报为进项税额，而应该申报为销项税额一方，因为此部分进口服务的增值税是不能进行抵扣的，接收服务的纳税人应在其纳税申报表中输入该服务的价值和计算的税款。

♨️Taxes for Imported Services♨️

1.A person who receives imported services other than an exempted services shall account for the tax due on the supply, and the taxpayer shall account for that service when performance of the services is completed, or when payment for the service is made, or when the invoice is received from the foreign supplier, whichever is the earliest.

2.The value for calculating the amount of tax payable under paragraph (1) shall be the taxable value of the supply determined under section 21 of the VAT act and the taxable person receiving the services shall apply the tax rate to the taxable value to calculate the tax due and he shall enter both the value and the tax calculated in his tax return.

3.If a taxable person carries on a business both in and outside Uganda, and there is an internal provision of services from the part outside Uganda to the part in Uganda, then, in relation to those services, the following applies for the purposes of the Value Added Tax Act and these regulations-

•That part of the business carried on outside Uganda is treated as if it were carried on by a person( referred to as “ overseas person” ) separate from the taxable person;

•The overseas person is not ataxable person; and

•The internal provision of services is treated as a supply of services made outside Uganda by the overseas person to the taxable person for reduced consideration.

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