• Latest

Implications of Aiding or Abetting a Tax Offense In Uganda

June 30, 2025
2nd Mental Health Sports Gala Returns Sept 13 in Kampala

2nd Mental Health Sports Gala Returns Sept 13 in Kampala

August 31, 2025
One Dead, Three Injured During NIRA Exercise Prep in Kansanga

Suspected Criminal Lynched in Rubirizi Days After Prison Release

August 31, 2025
VINAStech Advert
5,430 Recive Medical Services at AMDA Camp Rekindling Hope and Healing in Historic Pilgrimage

5,430 Recive Medical Services at AMDA Camp Rekindling Hope and Healing in Historic Pilgrimage

August 31, 2025

NRM Politician, Husband Accused in Assault on Museveni Advisor

August 31, 2025

Regular Intimacy Linked to Better Mental Health in Women

August 31, 2025
How Watoto Church Settled Illegal Kidney Donor Court Case With Shs10m

How Watoto Church Settled Illegal Kidney Donor Court Case With Shs10m

August 30, 2025
Thousands Flock to Maryhill for Rare Medical Care as AMDA Caravan Brings Hope to Communities

Thousands Flock to Maryhill for Rare Medical Care as AMDA Caravan Brings Hope to Communities

August 30, 2025
SATIRE: “I’m Pregnant for You,” The Kampala Family Blueprint

SATIRE: “I’m Pregnant for You,” The Kampala Family Blueprint

August 30, 2025
Museveni Confirms 11 High Court Judges, Names Three Registrars

Museveni Confirms 11 High Court Judges, Names Three Registrars

August 30, 2025
Girl from Karamoja: Museveni Nominates Abodo as Principal Judge

Girl from Karamoja: Museveni Nominates Abodo as Principal Judge

August 30, 2025
“Shake the Bed, Strengthen the Bond”: Health Commissioner Urges Men to Rekindle Marital Intimacy and Hygiene

“Shake the Bed, Strengthen the Bond”: Health Commissioner Urges Men to Rekindle Marital Intimacy and Hygiene

August 29, 2025
NDA Closes 20 Drug Outlets, Arrests Five Individuals

NDA Closes 20 Drug Outlets, Arrests Five Individuals

August 29, 2025
  • About Us
  • Internship
  • Contact Us
Monday, September 1, 2025
Parrots Media
No Result
View All Result
  • Login
  • News
    One Dead, Three Injured During NIRA Exercise Prep in Kansanga

    Suspected Criminal Lynched in Rubirizi Days After Prison Release

    NRM Politician, Husband Accused in Assault on Museveni Advisor

    Regular Intimacy Linked to Better Mental Health in Women

    NDA Closes 20 Drug Outlets, Arrests Five Individuals

    NDA Closes 20 Drug Outlets, Arrests Five Individuals

    One Victim of Buziga Country Resort Sauna Explosion Dies

    One Victim of Buziga Country Resort Sauna Explosion Dies

    LEM Mindfulness, Tamu Caring Counsellors Partner to Boost Mental Health Services Nationwide

    LEM Mindfulness, Tamu Caring Counsellors Partner to Boost Mental Health Services Nationwide

    Trending Tags

  • Climate Change
  • Business
  • Science and Technology
  • Sports and Entertainment
  • Business
  • Others
    • Education
    • Lifestyle
    • Religion
    • Opinions
  • News
    One Dead, Three Injured During NIRA Exercise Prep in Kansanga

    Suspected Criminal Lynched in Rubirizi Days After Prison Release

    NRM Politician, Husband Accused in Assault on Museveni Advisor

    Regular Intimacy Linked to Better Mental Health in Women

    NDA Closes 20 Drug Outlets, Arrests Five Individuals

    NDA Closes 20 Drug Outlets, Arrests Five Individuals

    One Victim of Buziga Country Resort Sauna Explosion Dies

    One Victim of Buziga Country Resort Sauna Explosion Dies

    LEM Mindfulness, Tamu Caring Counsellors Partner to Boost Mental Health Services Nationwide

    LEM Mindfulness, Tamu Caring Counsellors Partner to Boost Mental Health Services Nationwide

    Trending Tags

  • Climate Change
  • Business
  • Science and Technology
  • Sports and Entertainment
  • Business
  • Others
    • Education
    • Lifestyle
    • Religion
    • Opinions
No Result
View All Result
Parrots Media
No Result
View All Result
Home Business

Implications of Aiding or Abetting a Tax Offense In Uganda

Parrots Media by Parrots Media
June 30, 2025
in Business
0

The Tax Man. Courtesy Photo

12
SHARES
377
VIEWS
Share on FacebookShare on X

BUSNINESS
Tax compliance remains a cornerstone of national development, providing the government with resources to fund critical services and infrastructure. However, deliberate non-compliance through tax fraud, evasion, or facilitation of such offenses undermines this effort. Uganda’s legal framework—specifically Section 69 of the Tax Procedures Code Act, Cap 343—targets not only primary offenders but also those who aid or abet the commission of tax offenses.

What Does Section 69 state?
Section 69 of the Tax Procedures Code Act criminalizes the act of aiding, abetting, inciting, counseling, or procuring another person to commit a tax offense. The law applies equally to individuals and professionals such as accountants, tax agents, or company staff who knowingly facilitate tax evasion schemes.

READ ALSO

Lukwago Demands Arrest of Ham Over Illegal Drainage Encroachment

Tax Experts Fault Corruption and Unfair Policies for Weak Revenue Collection

The section reads in part:
“A person who aids, abets, counsels or induces another person to commit an offence under this Act commits an offence and is liable, on conviction, to a penalty similar to that imposed for the principal offence.”

This provision broadens accountability by ensuring that facilitators those who enable or conceal the offense face the same legal consequences as the principal offender.

URA’s Enforcement of Section 69: Recent Trends and Action
According to Mr. Denis Kugonza Kateeba – URA Commissioner of Tax Investigations, the Uganda Revenue Authority (URA) has significantly ramped up its enforcement of Section 69 in recent years, leveraging data analytics, whistleblower tips, and forensic audits to detect tax offenses involving accomplices. Through its Tax Investigations Department (TID), URA has uncovered cases where company employees, particularly accountants and tax agents, have deliberately manipulated financial records to understate tax obligations.

Key Enforcement Actions Include:
Targeted Investigations: URA has conducted surprise audits and seizure operations at company premises to collect both soft and hard copy evidence of tax manipulation.
Prosecutions and Arrests: Several individuals have been prosecuted for aiding and abetting offenses, including accountants who prepared false VAT returns or advised clients on how to conceal income.
Professional Accountability: URA collaborates with professional bodies such as ICPAU (Institute of Certified Public Accountants of Uganda) to hold errant accountants accountable. Disciplinary actions, including suspension and de-registration, are being pursued where evidence of unethical conduct exists.

Key Lessons for Taxpayers and Accountants
1. Accountants Have a Legal Duty Beyond Compliance: Accountants are not mere record-keepers; they are custodians of ethical financial reporting. Ignorance or blind compliance with unlawful instructions from company directors does not absolve one from liability under Section 69.
2. Documentation and Transparency Are Crucial: Maintaining accurate and verifiable records is critical. Any discrepancies between tax returns and actual business records can trigger suspicion and investigations.
3. Intentional Misreporting Is a Criminal Offense: Taxpayers who deliberately instruct their staff or consultants to conceal or misrepresent financial data are liable for criminal prosecution, along with any accomplices.
4. Professional Advice Must Be Law-Abiding: Tax consultants and accountants must ensure that their advice aligns with the law. Recommending schemes that minimize taxes through deception or omission can amount to aiding a tax offense.
5. Whistleblowing Is Protected and Encouraged: URA encourages whistleblowers to report tax crimes, including complicity by professionals. Protections are in place to ensure confidentiality and, in some cases, reward for whistleblowers.

Conclusion
The enforcement of Section 69 of the Tax Procedures Code Act serves as a stern reminder that tax compliance is a shared responsibility. As URA intensifies its enforcement mechanisms, taxpayers, accountants, and other professionals must uphold the highest standards of integrity and transparency. Aiding or abetting a tax offense is not only unethical—it is criminal. Staying on the right side of the law not only protects businesses from penalties and reputational damage but also contributes to national development.

Tags: Abeiting Tax OffenseTax offensesThe Tax Man

Related Posts

Lukwago Demands Arrest of Ham Over Illegal Drainage Encroachment
Business

Lukwago Demands Arrest of Ham Over Illegal Drainage Encroachment

August 26, 2025
Business

Tax Experts Fault Corruption and Unfair Policies for Weak Revenue Collection

August 23, 2025
Uganda Secures €270 Million Loan from Afreximbank Loan for Major Infrastructure Dev’t 
Business

Uganda Secures €270 Million Loan from Afreximbank Loan for Major Infrastructure Dev’t 

August 20, 2025
Business

Gov’t Drafting Regulations to Streamline Uganda’s Tea Industry

August 20, 2025
Man Fatally Stabbed by Brother Over Coffee
Business

Man Fatally Stabbed by Brother Over Coffee

July 31, 2025
Business

UK Court orders Sudhir to hand over his phone for expert scrutiny

July 25, 2025
Next Post
FDC Raises Concerns Over Academic Document Verification Directive

FDC Raises Concerns Over Academic Document Verification Directive

POPULAR NEWS

Catholic Priest Speaks Out Against Museveni and Son’s Leadership

Catholic Priest Speaks Out Against Museveni and Son’s Leadership

February 16, 2025

“Life Is Scum”: Kabale University Student Leaves Suicide Note, Takes Own Life

July 25, 2025

Former IGP Okoth Ogola Dies

February 14, 2025

CAF Warns Fans Against Obscene and Politically Charged Jerseys at Namboole

August 20, 2025

A Love Beyond Distance: A review of Leonard Kamugisha Akida’s poetic tribute on valentine’s day

February 14, 2025

EDITOR'S PICK

Masaka medic dies few days after his wedding

August 23, 2021

UPC Urges Christians to Emulate Muslims in Feeding the Poor During Fasting Seasons

March 26, 2025

12-year-old commits suicide over too much domestic chores.

June 30, 2020
Gov’t Grants King Caesar University Charter Status

Gov’t Grants King Caesar University Charter Status

July 16, 2025
VINAStech advert VINAStech advert VINAStech advert
ADVERTISEMENT

About

Parrots Media

A Public Relations and Media Services Company registered and licensed to operate in Uganda and the Great Lakes Region.

Follow us

Categories

  • Business
  • BUSINESS REPORTS
  • CLIMATE ACTION REPORTS
  • Climate Change
  • COMMUNITY REPORTS
  • Education
  • Entertainment
  • FEATURES
  • Health
  • Lifestyle
  • News
  • News
  • OBITUARY
  • Obituary
  • Opinions
  • RELIGION
  • Religion
  • Science and Technology
  • Sports
  • Sports and Entertainment
  • TOURISM

Recent Updates

  • 2nd Mental Health Sports Gala Returns Sept 13 in Kampala
  • Suspected Criminal Lynched in Rubirizi Days After Prison Release
  • 5,430 Recive Medical Services at AMDA Camp Rekindling Hope and Healing in Historic Pilgrimage
  • NRM Politician, Husband Accused in Assault on Museveni Advisor
September 2025
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930  
« Aug    
  • About Us
  • Internship
  • Contact Us

© 2025 Parrots Media | Website Designed and Maintained by VINAStech

No Result
View All Result
  • Parrots Media
  • News
  • Business
  • Science and Technology
  • Sports and Entertainment
  • Lifestyle
  • Others
    • Climate Change
    • Education
    • Religion
    • Opinions

© 2025 Parrots Media | Website Designed and Maintained by VINAStech

Welcome Back!

Login to your account below

Forgotten Password?

Retrieve your password

Please enter your username or email address to reset your password.

Log In

You cannot copy content of this page