On 07 September 2026, the Uganda Revenue Authority (URA) issued a public notice in which it communicated an extension of the Voluntary Disclosure Programme (VDP) to facilitate the voluntary disclosure of foreign income and assets derived in the years 2024 and 2025. The VDP is a form of tax amnesty premised on the URA Commissioner’s powers to compound tax offences. These powers are exercised where a taxpayer voluntarily discloses the commission of a tax offence and agrees with URA to pay the unpaid tax without being required to pay any interest or fine due.
The Court of Appeal’s judgment in John Kizito v Bank of Uganda, Civil Appeal No. 78 of 2017 (delivered on 6th July 2026) provides important guidance on the fit and proper test for senior management positions in regulated financial institutions.
Ugandan law is clear that English is the language of the courts. Section 88 of the Civil Procedure Act requires court proceedings and evidence to be recorded in English. Courts have consequently held that documents written in another language must be translated before they can properly be relied upon.
In a Judgment delivered on 7th August 2026 in Uganda National Examinations Board vs Vicky Tina Laker,[1] the High Court of Uganda at Kampala (Civil Division) (Justice Bonny Isaac Teko) allowed the appeal of the Uganda National Examinations Board (UNEB) in its entirety, set aside an order of the Chief Magistrates Court of Nakawa which had compelled UNEB to release a parliamentary aspirant’s Uganda Advanced Certificate of Education examinatio
Our contribution to the Uganda chapter to the inaugural Legal 500 Transfer Pricing Comparative Guide, providing practical insights into Uganda’s transfer pricing regime, key compliance requirements, and emerging developments. The guide showcases the firm’s expertise in tax advisory and dispute resolution, offering valuable guidance to businesses navigating transfer pricing matters in Uganda.
The Industrial Court of Uganda has held that an employee who secretly holds two full-time jobs breaches the duty of fidelity and may be summarily dismissed, even where the restraint-of-trade doctrine would not itself apply during employment. MMAKS successfully represented Cavendish University Uganda (“CUU”) in the matter in which the Claimant’s suit for unlawful termination was dismissed in its entirety.
What Happened
In a Judgment delivered on 26th May 2026 in favour of our client, Kampala Hospital, the High Court of Uganda (Civil Division) dismissed a medical negligence claim arising from conflicting Hepatitis B test results issued to an expectant mother, holding that a hospital which conducts tests using National Drug Authority (NDA) approved rapid test kits and follows accepted medical practice cannot be held liable in negligence merely because the screening results were later contradicted by confirmatory testing.
On 21 May 2026, the Uganda Revenue Authority (URA) issued a Public Notice on the rolling out of the new tax identifier reforms. The current Tax Identification Number (TIN) system is set to be replaced by the National Identification Number (NIN) for individuals, and the Business Registration Number (BRN) for non-individuals. In the Public Notice, both individuals and non – individuals are required to update their tax registration details to reflect their NIN, BRN, or foreign TIN, as applicable.
The Protection of Sovereignty Bill, 2026 (Bill No. 13 of 2026) (the “Bill”) was gazetted on 13th April 2026 and first tabled in Parliament on 15th April 2026.
The Employment (Amendment) Act, 2025 - What Every Employer Needs to Know
