Stamp duty is charged in accordance with Section 3 of the Stamp Duty Act on a range of written or electronic instruments within and outside Uganda.
The Law Revision (Miscellaneous Amendments) Act 2023 which was assented to by the President on 10th May 2023 is a crucial learning point in Uganda’s legal landscape.
The Stamp Duty Act often lingers in the shadows of more prominent tax laws like income tax, customs duties, and VAT, rendering it one of the lesser-known tax statutes.
The right to use is what makes data a digital asset. If there is no right to use then that data cannot be considered a digital asset.
