Uganda
Corporate Guide

If there is no requirement to have a local director or shareholder in Uganda, what is a foreigner required to do to register a company for tax purposes and other similar post-incorporation registrations?

For a foreigner to register a company for tax purposes: 

• either the company must obtain work permits for the resident directors, and these permits will be used in the application for their TIN(s) and thereafter that of the company; or 
• the directors will be required to appoint a local representative or resident person who will be given powers of attorney for tax purposes. In the case of a foreign company, the local representative appearing on the company documents may be sufficient. This person’s TIN, address and personal information shall be required for the application for the company’s TIN.

The documents required for making a TIN application are submitted in the process. However, the appointment of a local representative or resident person is done through a board resolution accompanied by a power of attorney, which documents shall be registered and a copy of the power of attorney is included in the application documents for a TIN certificate.

There are no requirements for a local director or shareholder for the other post-incorporation registrations.