FOREIGN INVESTMENT IN UGANDA: THE LAW, REGULATIONS AND TAX CONSIDERATIONS: By Kitaka Aziz
Uganda’s laws and policies are generally favorable towards foreign investors. The authorities consider foreign investment as a key to broaden the financial basis of the Ugandan economy, which has remained heavily dependent on official transfers, and to ease the constraints imposed by low domestic savings. Investment inflows are also expected to contribute to industrial and technical adjustment, facilitate structural diversification, and improve the market and export performance of emerging new industrial and services activities
The Uganda Investment Authority (UIA)
Investment in Uganda is driven and spearheaded by the Uganda Investment Authority (UIA) which has opened a “dedicated one-stop center” that aims to help investors: Apply and receive the investment license online, chose an investment area of interest, maintain a register of all investment licenses, establish and maintain investment incentives inventory, propose and advocate polices and measures that will enhance investment in Uganda, acquire develop and manage serviced land for investment, pay all the assessed fees, Supply details of business registration to Uganda Registration Services Bureau (URSB), Apply for tax identification number (TIN), and apply for land titles online.
Justice Christopher Madrama in Pearl Impex (U) Ltd & 2 Ors v. Attorney General and KCCA1pointed out that, A critical examination of the functions of Uganda Investment Authority leads to the inevitable inference that its functions are to promote, create and facilitate a favorable environment for foreign investment. This includes the attraction of foreign direct investment, the creation of employment and value addition to local production of goods and services.
The Investment Code Act 2019 under Section 1(f) shows that a “foreign investor” can be;
A person who is not a citizen of an East African Community Partner state,
A company incorporated under the laws of any country other than that of the East African Community.
A company incorporated under the laws of Uganda in which majority of the shares are held by a person who is not a citizen of an East African Community partner state.
A partnership in which the controlling interest is owned by a person who is not a citizen of an East Community partner state.
It is manifest in the above provision that members of the East African Community are deemed citizens in regards to foreign investment in Uganda. Why is this so?
The East African Community Treaty in it’s preamble indicates among other things that the partner states agreed to create an “enabling environment in all the partner states in order to attract investments and allow the private sector and civil society to play a leading role in the social economic development activities for the development of sound macroeconomic and sectoral policies and their efficient management while taking cognizance of the developments in the world economy as contained in the Marrakesh agreement establishing the World Trade Organisation, 1995”.
Article 1 of the treaty creating the East African community defines the common market to mean “the partner states markets integrated into a single market in which there is free movement of capital, labour, goods and services”
Justice Christopher Madrama in Pearl Impex (U) Ltd & 2 Ors v. Attorney General and KCCA noted at page 20 that, “I must add that it is the duty of the Uganda Investment Authority to ensure that the policy and the law is consistent with Uganda’s strides towards regional integration and common markets as far as the intended flow of investment capital as envisaged under the COMESA treaty and the Treaty creating the East African community and its common market is concerned”
Who by Ugandan law is not a Foreign Investor?
In Pearl Impex (U) Ltd & 2 Ors v. Attorney General and KCCA, Justice Christopher Madrama while invoking Section 9(2) of the repealed Investment Code Act said that a foreign investor shall not be deemedto be any of the following categories namely:
A registered company incorporated in Uganda in which government holds majority of shares.
A body corporate established under Ugandan law.
An international development agency duly vetted by the Uganda Investment Authority
A cooperative society registered under the Cooperative Societies Act
A trade union registered under the Trade Unions Act.
What law in Uganda controls and regulates foreigners?
The Uganda Citizenship and Immigration Control Act is the principal legislation which regulates and controls foreigners in Uganda. This includes foreign investors. The Ugandan Citizenship and Immigration Control Act in its preamble shows that it is among other things an Act to provide for the regulation and
control of aliens in Uganda. Who is an alien? Section 2 (a) of the Ugandan Citizenship and Immigration Control Act, defines “alien” as any person who is not a citizen of Uganda.
Section 3 of the Ugandan Citizenship and Immigration Control Act creates a board. The functions of the board are provided for under Section 7 of the Act. The functions of the board include inter alia the granting and canceling of immigration permits; registering and issuing identity cards to aliens; determining any questions which may arise in the implementation of the Act or any questions which may be referred to it by the Minister and to perform such other functions as may be assigned to it by or under the Act or other enactment.
Aliens Identification Cards: All aliens or non-citizens in Uganda are required by the Registration of Persons Act, 2015 to have the “Aliens Identification Cards”. The first step for acquiring an alien’s
identification card is submission of the alien’s information at the National Identification and Registration Authority. Upon submission, the Authority is required under Section 72 of the Registration of Persons Act to allocate the alien a unique identification number.
Upon allocation of a unique identification number to an alien, Section 73(1) requires the Authority to issue out an alien’s identification card. This card is prima facie proof of the particulars contained in it.
The validity of an Alien Identification Card depends on the period of residence or visit of the alien.
However, upon expiry the Card can be renewed by the alien on application to the Authority. Entry Permit and Certificate of Permanent residence: The Uganda Citizenship and Immigration Control
Act under Section 53(1) provides that no person shall enter or remain in Uganda unless that person is in possession of a valid entry permit, certificate of permanent residence, or pass issued under the Act. A
“Deportation order” under Section 60 of the Act can be issued against a non-citizen who lacks an entry permit or Certificate of Permanent residence.
For a non-citizen to be issued with an entry permit or certificate of permanent residence, he or she must be in possession of a passport, certificate of identity, convention travel document or any other valid travel document.
The Uganda Citizenship and Immigration Control Act under Section 1 defines “entry permit” as a permit granted under Section 54. An entry permit is granted if the National Citizenship and Immigration
Board is satisfied that it shall be for the benefit to Uganda or part of Uganda; and it shall not be to the prejudice of the inhabitants generally of Uganda.
The law sets out the different classes of entry permits. These are highlighted in the Fourth Schedule of the Uganda Citizenship and Immigration Control Act. A non-citizen must on application for a specific class of entry must satisfy the National Citizenship and Immigration Board that the conditions which must be fulfilled have been fulfilled in relation to the application.
Classes of Entry Permits
Class A (Government and diplomatic service) | For persons in the service of the Government of Uganda or a diplomat. |
Class A2 (Government Contractors) | For persons on Government contracts, including persons serving in tertiary institutions. |
Class B (Agriculturalists) | For persons intending to engage on their own account in the business of agriculture to be undertaken in Uganda. |
Class C (Miners) | For any person intending to engage on his or her own account in prospecting for minerals or mining in Uganda. |
Class D (Business and Trade) | For any person intending to carry on a business or trade on his or her own account, or as partners in a firm in Uganda. |
Class E (Manufacturers) | For any person intending to engage in manufacturing on his or her own account in Uganda |
Class F (Professionals) | For members of any prescribed profession who intends to practice such profession in Uganda |
Class G (Employees) | For any person who satisfies the board that he or she has been offered and has accepted employment in Uganda. |
It should be noted that for a foreign investor who intends to carry out “business of trade only” to get a trading license from a local authority, he/ she must have a valid entry permit. This issue was addressed by Justice Christopher Madrama in Pearl Impex (U) Ltd & 2 Ors v. Attorney General and KCCA. The learned Justice stated at page 22 that, “The only requirement provided by the law is for the local authority responsible for issuing a license of the carrying out of the business of trade only to a foreign investor to satisfy itself that the foreign investor or its directors have entry permits issued by the Immigration department and that the entry permits are valid”.
However, it should be noted that there is no legal requirement for foreign business entities to have an entry permit. Entry permits are “only issued to natural persons” who are the directors and employees of a foreign business. The position of the law was explained by Justice Christopher Madrama in Pearl Impex (U) Ltd & 2 Ors v. Attorney General and KCCA where he stated at page 21 that, “The clear wording of the Uganda Citizenship and Immigration Act and the Immigration Act is that an entry permit is granted to individual and natural persons. Consequently, the word foreign investor in terms of the grant of entry permits is not straightforward. The business entity which is registered in Uganda under the Investment Code Act does not require an entry permit. It is the employees and directors who are non- citizens who do.
The Certificate of Permanent Residence is granted on application by a non-citizen and once granted by the board by virtue of Section 55 of the Uganda Citizenship and Immigration Control Act it “entitles the applicant (non-citizen) to remain in Uganda for such period as is stipulated in the certificate. The application is required to be in Form F specified in the Third Schedule of the Act.
It is therefore advisable that any foreign investor who intends to operate in Uganda to have a valid entry permit or Certificate of permanent residence or special pass. Section 59(1) of the Uganda Citizenship and Immigration Control Act is very strict on this. It provides that a person who is not a citizen in Uganda and does not possess a valid entry permit shall not, 1) be employed in a parastatal or private body, 2) be employed in the public service, 3) be employed by a private person, and 4) engage in private business in
Uganda.
If a non-citizen engages in any employment or profession, whether or not for gain, contrary to Section 59(2) commits an offense and is liable on conviction to a fine or imprisonment not exceeding two years. The same applies to any person who employs any alien/ non-citizen who he or she knows that has no valid Entry permit or Certificate of permanent residence or special pass.
Travel Visa to Uganda can be obtained at all Uganda Missions and Consulates or Port of Entry. eg Entebbe International Airport. Different Class categories of Work Permits are issues on a yearly
basis.
REGIONAL AND INTERNATIONAL INVESTMENT TREATIES AND AGREEMENTS TO WHICH UGANDA IS A SIGNATORY
Regional Treaties and Agreements
• The Common Market for Eastern and Southern African (COMESA
• The East African Community (EAC)
• Uganda is part of the Free Trade Area of EAC, COMESA and SADC.
International Treaties and Agreements
• Multi – lateral Investment Guarantee Agency (MIGA).
• Overseas Private Investment Corporation (OPIC) of USA
• Convention on the Recognition and Enforcement of Foreign Arbitral Award (CREFAA)
• Islamic Corporation for the Insurance of Investment and Export Credit (ICIEC)
• International Centre for Settlement of Investment Disputes (ICSID),
• Agreement on Trade Related Investment Measures (TRIMS),
• General Agreement of Trade in Services (GATS)
• Agreement on Trade related Aspects of Intellectual Property Rights (TRIPS)
• USA (AGOA)
• Generalized System of Preferences (GSP) scheme with European Commission
• EU (Everything But Arms) markets.
DOING INVESTMENT BUSINESS IN UGANDA
Uganda offers One Stop Centre (OSC) services for business registration, licensing, facilitation and aftercare are offered at Uganda Investment Authority (UIA).
The investment related Government departments and agencies within the OSC, currently include: 1) Uganda Registration Services Bureau (URSB) for company registration. 2) Uganda Revenue Authority (URA) for tax advice and registration. 3) The Directorate of Citizenship and Immigration Control for issuance of work permits and other immigration documents. 4) The Lands Registry which assists in the verification of land ownership. 5) The National Environmental Management Authority (NEMA) to facilitate the investor to environmental compliance. 6) Uganda National Bureau of Standards (UNBS) for standards advice.
Foreign Investment Company registration;
Company registration is the first step to formalizing a business in Uganda. The Uganda Registration Services Bureau is mandated by the Registrations Services Act to register all business entities in Uganda.
The process of incorporating a local company or registering a company in Uganda is governed by the Companies Act 2012.
The procedure:
Name reservation:
A prospective company makes an application to the Registrar of Companies requesting for a company name search in their database. Following the successful search where there is no existing similar company name, the company can reserve the proposed company name for a period of 30 days within which period it shall be valid for use. A company can not have a name similar to any other existing company.
If a company infringes the name of another existing company, the aggrieved company can ask the Registrar of companies to set aside the similar name. However before directing the change of the name under Section 40 of the Companies Act, the registrar must act in line with Section 287 too and also afford the company to be directed to change the name a right to be heard. This position was laid out in Java Coffee & Tea Ltd v. URSB, Café Javas Ltd and another (Company Cause No. 16 of 2015), the registrar had directed Jave Coffee and Tea Ltd to change its name under Section 40(2) of the Companies Act on grounds that it was confusingly similar to that of Café Javas. Java Coffee sought for an order to set aside this direction. The court held that the direction by the registrar was null. It explained that Section 40 had to read together with Section 287 of the Companies Act on grounds that like any other Act, the Companies Act must be read as a whole and not reading some provisions in isolation of others. Court thus concluded that basing on Section 287 and the rules of fairness and natural justice, the registrar was under a duty to hear the applicant before directing the change of the name.
It should also be noted that any foreign company which infringes against the name of any existing company in Uganda can be liable to passing off proceedings. Trademark matters interplay with
company name matters and company names if similar can lead to passing off. In Reckitt and Colman v. Borden (1997) R.P.C 341, HL, court clearly pointed that “no man may pass off his goods as those of another”. In Java Coffee & Tea Ltd case, Café Javas argued that Java Coffee’s use of a name similar to its name amounted to passing. Court held that there was no passing. It explained that passing off must be real and not speculative. The use of a similar word which is common to the industry does not amount to passing off.
Registration/ Incorporation at the Registry:
The Companies Act, 2012, provides for model articles, which can be adopted by a company when registering. Once the memorandum and articles of association have been executed by at least one subscriber, they are then stamped with a duty currently levied at 0.5% and a registration fee levied at 1% of the nominal share capital of the company. All the constitutive documents are then registered by the Registrar and the company number is accorded. Registration can take between three and five days from the date of submission of the documents to the Company Registry. The documentation submitted covers details like shareholders, directors and share capital. These must be accompanied with a form notifying the directors and shareholders of the company, a statement of nominal capital and a notice of the address of the company.
On the issue of the address of the company, the current position of the law was established in the recent case of Krone Uganda Limited v. Kerilee Investments Limited (2021) UGCommC16 where court held that “there is no legal requirement for a foreign company to register in Uganda unless it intends to establish a place of business in Uganda”
Investment License Issuance
After a company has been incorporated in Uganda, it is eligible for an investment license. Provided its capital investment exceeds US$ 100,000 (Foreign firms).
Different from the Old Code where a foreign investor was required to obtain an investment license before operating a business, the New Code strictly, requires all investors to register with the UIA before making any investment in Uganda or before participating in the operations of any investment activity in Uganda.
Under the Investment Code Act (Cap. 92), every foreign investor is required to obtain an investment license from the Uganda Investment Authority (“UIA”) before commencing business in Uganda. The application for an investment license is addressed to the Executive Director of the UIA in a prescribed form which contains the name and address of the applicant, proposed business activity, projected fixed capital investment costs over a period of 3 years and the number of jobs expected to be created by the project.
After all required documentation is submitted along with the filled form together with the applicant’s bank statement reflecting a minimum balance of USD 100,000 (United States Dollars One Hundred Thousand) on the application, the investment license can be issued. The documentation required include: 1) Copy of the Certificate of Incorporation 2) Copy of the Memorandum and Articles of Association 3) A brief business plan 4) Proof of financial ability to implement proposed project i.e., bank statement or letter project support from a bank 5) Proof of proposed physical location of project.
The license will usually be issued within 3 (three) business days of an application being submitted to UIA provided all the supporting documentation is in order.
Secondary Licenses:
There are some sectors that regulatory approvals from the relevant entities are required before applying for the investment license. Among the sectors include; energy generation, mining, banking,
air transport, pharmaceuticals production, education and health.
Requirements for application of an investment license: Section 17 provides for the requirements for application of an investment license including local content requirements which must be met by every
investor before an investment certificate can be issued. These are:
• A certificate of registration of the business;
• Business plan which must include: the name of the investment and detailed information on the type of investment; the action plan; the date of commencement of operations; detailed information on
raw materials sourced in the country or in the locality where the investment is to operate; detailed information on any financing and assets to be sourced from outside Uganda, including the
time frame in which these finances and assets shall be invested; land requirement for the investment; the location of the investment; utilities required for the investment; a market survey; details of the
projected technology and knowledge transfer
• An environmental impact assessment certificate issued in accordance with the relevant laws;
• The projected number of employees;
• A license granted by the business sector in which the investor intends to operate.
Penalties for operating without a license: Section 19 of the Act creates a penalty for operating without a license or before registration by the Authority. Operating without a license is an offence punishable by a fine not exceeding Uganda Shillings twenty million or imprisonment not exceeding four years or both.
Section 39 creates a penalty for giving false or misleading information and refusing to provide information as well as refusing entry by an officer or agent of the Authority from Uganda shillings three million- and two-years’ imprisonment to Uganda shillings five million- and five-years’ imprisonment or both.
Certificate of Taxation
A foreign investor looking to conduct business in Uganda would be liable to pay tax in Uganda and would therefore have an obligation to apply to URA for a certificate of tax registration. The Tax Procedures Code Act 2014 (the “TPCA”) shows that every person liable to pay tax in Uganda is required to apply to Uganda Revenue Authority (“URA”) for registration. Upon registration, the person is issued a certificate of tax registration. An application for tax registration is made online via the URA web portal. The applicant is required to submit information regarding its legal status, place of business, bank account and contact details. The tax heads a foreign investor would like to register for must be indicated. These include income tax, value added tax, and import and export duty. If the applicant is a company, URA requires the company to have a tax representative that already possesses a tax identification number before it can be issued with a certificate of tax registration. The tax representative can either be the company’s managing director, chief executive officer or any of its directors. No fees are payable on application for a certificate of tax registration
If URA is satisfied with the information provided by the applicant, the certificate will be issued within 3(three) working days of the application being submitted.
Uganda Taxation Structure:
The Uganda Tax System can be summarized within the following major elements;
• Income Tax;
Income tax in Uganda is imposed under the Income Tax Act Cap.340 (“ITA”) and is based on whether a person is a resident or non-resident for tax purposes. Residents are taxed on their
worldwide income whereas non-residents (Foreign investors) are taxed only on income sourced in Uganda. An individual is a tax resident if they have a permanent home in Uganda, spend at least 183 days in any 12- month period in Uganda or are present in Uganda for an average of more than 122 days during 3 consecutive tax years. In the recent Tax Appeals Tribunal decision in Uganda
Electricity Transmission Company Ltd v. URA (Application No. 46 of 2018), it was established that “a provision of a service in Uganda by a non-resident which gives rise to income sourced in Uganda is taxable in Uganda”.
The ITA imposes tax on every person who has chargeable income for the year of income. Chargeable income under the ITA is a person’s gross income less their allowable deductions. The corporate tax rate under the ITA is 30% for resident companies and branches of foreign companies.
• Withholding Tax:
Withholding tax (“WHT”) of 15% is imposed on every non-resident person who derives any dividends, rent, natural resource payment, interest, royalties and management fees from sources in Uganda.
• Value-added tax (“VAT”):
VAT is chargeable on taxable supplies of goods and services in Uganda and the import of certain goods. The standard rate of VAT is 18%. However, the supply of certain goods and services like
unprocessed agricultural produce, financial services and insurance services (health insurance, micro-insurance, re-insurance and life insurance) are exempt from VAT.
It should be noted that branches of foreign companies in Uganda are subject to VAT. In URA v. COWE (CA 34 of 2020) , Justice Mubiru stated that a branch in Uganda is distinct from its head office overseas and is therefore considered to be a taxable person for VAT purpose, even though they both form part of the same legal entity.
• Double Tax Agreements (“DTA’s”):
Double taxation has the effect of taxing foreign income twice: first in the state where the income arises, and second where the person entitled to such income resides. This is why Double taxation
agreements are made between countries. Double taxation agreements are international agreements entered into between governments for the allocation of fiscal jurisdiction. They become part of the
tax law of each contracting state, whether by direct incorporation in the domestic law or by direct enactment into that law. The conclusion of a double taxation treaty is, therefore, part of an overall policy of each state to encourage foreign investment or to assist the state’s investors to participate in overseas trade and development without undue financial hardship arising from double taxation.
Uganda has DTA’s with 9 countries i.e., Denmark, India, Italy, Mauritius, Netherlands, Norway, South Africa, United Kingdom and Zambia. The purpose of these DTA’s is to eliminate double taxation and allocate taxing rights.
How are the following taxed?
i. Dividends payable to non-resident persons are subject to withholding tax at the rate of 15%.
ii. Dividends received from foreign companies are subject to withholding tax at the rate of 15%.
iii. Interest payable to non-resident persons is subject to withholding tax at the rate of 15%.
iv. IP royalties paid to foreign corporate shareholders is subject to withholding tax at the rate of 15%.
Transfer pricing rules
The Income Tax (Transfer Pricing) Regulations set the rules for transfer pricing in Uganda. These seek to ensure that no party enjoys tax benefits as a result of non-arm’s length terms and conditions of a
transaction. The Regulations are applicable to transactions between associates where one party to the transaction is located in and is subject to tax in Uganda and the other party to the transaction is located in or is outside Uganda.
Tax Incentives in Uganda;
A foreign investor who possesses a Certificate of incentives exempting him/her from paying taxes can not be subject to taxation. The certificate can apply to all activities done by the investor. In Capital Finance Corporation Ltd v. URA (Court of Appeal Civil Appeal No: 43 of 2000) , the appellate was a licensed credit institution with a certificate of incentives exempting it from corporation tax, withholding tax and taxes on dividends for a period of 6 years. URA sought to tax the fees earned by the appellant and the appellant resisted on grounds that such income was not liable to taxation. Court held that the certificate of incentives applied to all activities of the appellant including the financial consultancy business and thus exempt to tax.
Once licensed, all investors are eligible to the following tax incentives. However, it should be noted that not every investor is entitled to the tax exemptions. It is only those investors who qualify as investors within the meaning of the Act and also satisfy the conditions therein.
Among the tax exemptions include;
i. Duty and tax exemptions on plant, machinery, equipment and specialized vehicles not available in Uganda and not more than five years old.
ii. Exemption from profit taxation (i.e. corporation tax, withholding tax and tax on dividends) for three to six years, depending on the amounts committed
iii. Drawback of any duties and sales taxes levied on the inputs used for export production (Section 26 of the Investment Code)
iv. Unrestricted repayment of foreign loans and interests; transfer of dividends, royalties or fees; payment of emoluments and other benefits to foreign personnel; and transfer of profits or proceeds
on disposal of assets (Section 33).
Further extension of the incentives, including the introduction of tax holidays for up to ten years, is currently under consideration.
Import/ Export Regulations
The East African Community Customs Management Act, 2004 (EACCMA) governs the import and export frontiers in Uganda is the regional statute enacted by the East African Legislative Assembly. In
addition, Uganda has enacted the Excise Duty Act, 2014, which is a duty on imports and exports of goods.
The Uganda Revenue Authority (URA) has the mandate to collect taxes and supervise and implement tax laws in Uganda. The Excise Duty Act, 2014, was enacted which is a duty on imports and exports of goods.
Exchange Controls
The Foreign Exchange Act 2004 (the “FEA”) governs the transfer of funds out Uganda and requires all payments in foreign currency out of Uganda to be made through a bank.
There are currently no restrictions in place on the transfer of funds out of Uganda. The FEA does not impose any exchange control requirements and/or restrictions on repatriation of funds out of Uganda
The only requirement in place is that all remittances and/ or repatriations to and from Uganda be made through a duly licensed financial institution or a person or entity duly licensed to conduct money transfer business.
It should also be noted that the Governor of the Central Bank is empowered under the FEA to impose temporary restrictions on payments from Uganda where the country experiences severe balance of
payments difficulties.
Land for Investment
Land in Uganda is under four (4) major land tenure systems which may be available for investment
purposes. These are;
Leasehold tenure: Leasehold tenure is a form of tenure whereby one party grants to another the right to
exclusive possession of land for a specified period, usually in exchange for the payment of rent. The longest lease term is 99 years. Foreign investors mostly opt for this.
Free hold land tenure: Only citizens of Uganda are entitled to own land under freehold tenure. Non-citizens may lease it for a period up to 99 years. This tenure derives its legality from the Constitution and the written law. Freehold tenure may involve either a grant of land in perpetuity, or for a lesser specified time period.
Mailo Land tenure: Mailo tenure is almost identical to freehold tenure. Registered land can be held in
perpetuity and a Mailo owner is entitled to enjoy all the powers of a freehold owner.
Customary tenure: In some places the land is held communally, in some it belongs to a particular clan while in others it is held by individuals. The rules of customary law also vary in different parts of the country.
The current law in Uganda protects investors in case of compulsory acquisition. Section 24 of the
Investment Code Act provides for the protection of the rights or interests of a licensed business enterprise
over property or undertaking from being compulsorily acquired except in accordance with the Constitution.
Where property is compulsorily acquired, prompt payment of fair and adequate compensation shall be made prior to the taking of possession of the property.
Environmental Compliance NEMA is responsible for regulating the impact of all investment on the environment. NEMA grants certificates of environmental clearance, following review and approval of environmental audits carried out by NEMA authorized experts, Environment Impact Assessment (EIA) reports and Resettlement Action
Plans (RAP). The National Environment Act, Cap 156 establishes the National Environment Management Authority (NEMA) as the overall body and principal agency responsible for coordinating, supervising and monitoring all aspects of environmental management in Uganda. The Authority is mandated to integrate environmental considerations into socio economic development policies and programmes; develop standards, guidelines, laws and other measures in environmental management; and coordinate government policies, liaise with lead agencies and international organizations in environmental management.
Trading license for investors:
Under The Trade Licensing Act (Cap. 101), every person is required to obtain a trade license before commencing business. The application for the trade license is submitted to the local authority where business is to be conducted together with the registration documents of the entity, the investment licence, the certificate of tax registration, the tenancy agreement for the premises where the business will be operated from and a tax clearance certificate issued by URA confirming that the applicant is tax compliant.
By Kitaka Aziz