The legal framework of Withholding Tax (WHT) Compliance among the construction companies in Kampala
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Date
2018-10
Authors
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Journal ISSN
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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
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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.
Keywords
Withholding Tax, Legal Framework, Construction Companies, Kampala -Uganda.