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Commentary

2.1.3 Assessable earnings for income tax

Uganda

According to the Income Tax Act Cap 340, an individual's employment income is a combination of cash remuneration received, such as wages or salary, and any benefits-in-kind (BIK) provided, such as, private use of a motor vehicle, provision of domestic servants, or provision of residential accommodation.

The following list is a representation of employment income:

  1. Ìý

    •ÌýÌýÌýÌý amount of private or personal expenditure discharged

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