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Joseph O. Okuja

Joseph O. Okuja
CEO & Tax Director 
Kampala

  +256 750  333800
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Joseph O. Okuja is one of the leading tax experts in Uganda. He heads the Tax (Advisory Compliance and Consultancy) department at TASLAF.  With over 17 years of experience with the Uganda Revenue Authority, and as the tax practice head at Grant Thornton (an international audit firm), Joseph possesses a special wealth of valuable knowledge, skill and practical experience in all tax and tax related matters.

He provides specialist advice and assistance in tax compliance, tax planning, tax advisory, tax reviews and tax consultancy for audit and accounting; whether for individuals, business groupings or corporate entities doing business in Uganda and the wider East African region.

Joseph’s unique capability ensures that he approaches each client’s matter in a wholesome manner with a broad understanding of the regulatory, tax and business consequences arising, so as to provide the best solutions to complex tax questions in a simple manner.

He has advised major local and international entities on domestic and international taxation, corporate structuring and re-organisations, cross border transactions, oil, gas and minerals compliance requirements, tax related due diligence, transfer pricing, tax health checks and, tax advisory on income tax, VAT, withholding tax, customs and excise duty.

Qualifications
Post graduate diploma in taxation and revenue administration in Uganda
Diploma in Tax Law and Practice
Diploma in Financial Accounting and Tax Accounting
Makerere University, Bachelor of Arts (Social Sciences)

Tax Trainings and Certificates
Uganda Revenue Authority - Commercial investigations, Tax administration, VAT and income tax, ICT tax audits.
EAC Secretariat, Kenya Revenue Authority and GIZ - Training of Trainers on Double Taxation Avoidance Agreements in the East African Community. 
Crown Agents & Forum for VAT Administrators in Africa - Training on VAT on imported services in an era of e-payment & VAT treatment in relation to banks and financial services.
African Tax Administration Forum (ATAF) - Auditing of small and medium enterprises.
Organisation for Economic Cooperation and Development (OECD) - Advanced Auditing of multinational enterprises.
Centre for Customs & Excise Studies - Senior management development program. 
Malaysian Tax Academy - General tax administration course. 

Publications
2016: Annual review and compilation of the Domestic Tax Laws of Uganda  
2016: Taxation of Income and Consumption in Uganda: The Law and Practice

Testimonials
Contributor to the drafting of the Tax Procedure Code Act of Uganda.
Author of the Audit Procedures Handbook for the Uganda Revenue Authority.
Contributor to the re-engineering of tax procedures and processes for the Electronic Integrated Tax Administration System (e-tax) of Uganda, currently used by the Uganda Revenue Authority.
Spearheaded the preparation of transfer pricing documentation for a range of entities including:- Madhvani Group; International Medical Centre Ltd; International Hospital Kampala Ltd;  International Air Ambulance Ltd; Wellspring Advisors Uganda Ltd; Somochem Uganda Ltd, Britannia Allied Industries Ltd; and, IMG Pharmaceuticals Ltd.

Transactional Experience

Advising a multinational company on the following: 

  • The treatment of a UGX 13 billion land transaction with regard to its books of accounts and the resulting implications under the VAT and income tax laws.
  • The VAT and income tax accounting requirements for an advance payment of UGX 3 billion out of its contract with the Uganda government and payable by the African Development Bank.

Advising a leading group of companies in Uganda on the following matters:

  • tax implications and planning for the most viable method of selling a tea estate with its developments.
  • tax implications and consequences for acquiring, leasing or running an aircraft for commercial purposes in Uganda.
  • on the tax structuring and consequences resulting from the construction and sale of residential apartments.
  • on the tax implications for undertaking various legal options for reorganizing its group.
  • in a VAT assessment of UGX 6.4 billion arising from a purported under-declaration of sales.
  • in a tax liability of an exposure of over UGX 1.2 billion arising from adjustments made in the amount of initial allowance claimed; and VAT of UGX over 4.8 billion arising from a purported under declaration.
  • Advising a UK based company the tax implications arising on payments to be made to a doctor running clinical trials for the first time in Uganda.
  • Advising a multinational corporation on the tax implications of a USD 5 million contract awarded by the Ministry of Finance, Planning and Economic Development for the design, supply and installation of a Computerized Education Management and Accounting System (CEMAS) in public universities and self-accounting tertiary institutions.
  • Advising an international upstream drilling services company, on the local tax treatment arising from the provision of oil drilling services to Tullow Oil Uganda.
  • Advising Amnesty International on global mobility tax services.
  • Advising a Ugandan based group of companies on its offshore and onshore restructuring.
  • Advising a client on how to assign, sell or transfer a non-resident Director A’s foreign currency loan in company X to a non-resident Shareholder company Y, at book value.
  • Advising a client on whether a transaction for the acquisition of land, leasehold, fixtures & fittings, machinery, semi manufactured stocks, trademarks and goodwill in a business, qualifies as transfer of a business as a going concern for VAT purposes.
  • Advising a client on the tax treatment of commission earned on a contract with a non-resident company to promote and market its software in Uganda, based on the software sales made by the non-resident in Uganda.
  • Advising a group of non-resident shareholders on the disposal of shares in a resident company to a non-resident third party, with due consideration to a foreign currency denominated share sale and purchase agreement.
  • Advising Hyundai Engineering & Construction Co. Ltd on tax matters arising out of a joint venture contract and subcontracts for the construction of a bridge over River Nile in Jinja.
  • Advising McLeod Russel, Uganda on its corporate reorganisation with a resident subsidiary.
  • Advising on the most tax efficient and effective manner of achieving the corporate reorganisation of Mayuge Sugar Industries Ltd & Modern Steel International Ltd.
  • Advising in a multi-party complex land lease transaction, involving the transfer of lease titles on mailo land to a third party for a total consideration of UGX 425 million. The transaction also considered how best to surrender (sell) usufruct rights to a third party for a total consideration of UGX 225 million.
  • Defended Nabors Drilling International against a tax assessment of over UGX 900 million emanating from valuation of the drilling rig at importation and exportation respectively.
  • Defended Uganda Ginners and Cotton Exporters’ Association against a VAT assessment of UGX 9.6 billion arising from contributions made by members of the Association.
  • Defended a leading steel manufacturing company against a tax payment demand of UGX 1.8 billion arising from the re-characterisation of bonus payments to its shareholder directors.
  • Defended a leading telecommunications company against a VAT assessment of UGX 3.6 billion arising from the sale of airtime cards.
  • Defended an energy generation company against a tax payment demand of over UGX 6 billion on account of customs duty on Fuel, VAT on importation of furnace oil, and withholding tax and VAT on imported services.

 

Contact us

TASLAF Advocates & Consultants

Plot 11A
John Babiha (Acacia) Avenue
Kololo - Kampala
(Inside FINCA Bank Complex)
Off.Tel: +256 (0) 392 081345
Email: info@taslaf.com

 

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