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Samuel Sebuliba is a dynamic 21st Century Leader,Motivational Speaker,Preacher,Businessman and lawyer
I take this opportunity to congratulate the people of Kenya on the inauguration of the 5th President Mr. William Ruto. Aluta continua.
We join the Commonwealth and the rest of the World to mourn the death, and celebrate the life of the Queen of England. May her soul rest in peace.
Great day with Dean law Prof and Dr Therese and team from Cavendish Law Clinic benchmarking . Great strides they have made in dispensing justice in the communities. We look forward to more collaboration.
Cavendish University Uganda Law Faculty is launching its inaugural Law Clinic and I am happy to inform you that I have accepted the position of Head of the Clinic. On 14th July 2022 The Associated Press reported that Detroit agreed to pay $7.5 million to settle a lawsuit by a man who claimed police switched bullets to pin a murder on him in 1992. Law students from the University of Michigan through the Innocence Law Clinic requested the judge to reopen the case after they discovered that photos of two bullets taken from the victim, Gerry Bennett, did not resemble the bullets that were examined by a defense expert before trial decades earlier. Law students world over have a very important role in dispensing justice and yes this can be accomplished while they are still students through a law clinic.
My role at Cavendish Law Clinic will be to lead the executive team to provide an incubator to prepare every student for the challenges, responsibilities and rewards of a career as a legal professional by providing individualized, hands-on learning opportunities. Students will hone real law firm skills such as learning to interview and counsel clients, prepare witnesses, write legal briefs, deliver oral arguments, research and plan case strategy, and more.
We shall be involved in broad-based policy initiatives, Public Interest Litigation and as well serve individuals. We shall help startups navigate everything legal.
I would like to thank the Cavendish Law Faculty Dean Professor Omolade Olunike OLOMOLA and Dr. Chidinma Therese Odaghara for the training that has brought us to this moment. I would also like to thank Cavendish University for opening students to this life time opportunity. I would also like to thank everyone who has been part of my journey this far. God bless you.
For God and My Country
Have a great week
I love soccer and I try to play twice a week. I am not Ronaldo or Messi but I try to put in a shift. So, last week I went to play with some guys who don't know me much. I have played with them a few times and they think nothing of my game. So when I went to play I was put as a goalkeeper. There was no captain, so quickly I organised my team and gave instructions.I shouted out "coordination and vision" to my team as my instructions. I shouted that as many times when we possessed and lost the ball. The other team was stronger than ours but we were more organized. We thwarted their attacks , they got so frustrated. We scored a goal and I continued shouting the instructions... coordination...vision. I saw my teammates and the other team look at me and they were bewildered. They couldn't believe that I was the same person they had played with all this while.
I quickly realized what had happened. It is called "LEADERSHIP". The ability to lead people from point A to B by constantly casting vision and inspiration. Every challenge we have today can be resolved by you standing up to be counted when duty calls. Will you stand up?
I was honored to attend the Cavendish University Law Dinner 2022 yesterday that was held at Pearl of Africa Hotel. Guest of honor was Justice Mike Chibita of the Supreme Court.
Honored to lead this team to the inaugural Cavendish University NETPIL National Moot Competition 2022 that will be happening tomorrow 11th May 2022. We shall be hosting 9 universities from Uganda and the issues will center on Mandatory vaccination, Rights of refugees and environment. Special thanks to NETPIL and Cavendish University. The future is young.
Happy Easter 2022
Happy 67th birthday your majesty the Kabaka of Buganda.
Amazaalibwa Amalungi Ayi Ssaabasajja Kabaka wa Buganda.
Ably represented the state of Zamunda at the African court (moot court)with my Nigerian colleague Counsel William Rotowa .My task was to convince court that the state of Zamunda rightly rejected the refugee status of child ex-soldiers pursuant to the Exclusion clause of Article 1F of the Geneva Convention on Refugees 1951. The world is dealing with increasing numbers of child ex soldiers. Sadly the present jus cogens (international law) is brutal on children who have been involved in crimes against humanity; not cognizant of their innocence. The international court has held that the greater that fear of persecution back home the more serious are the crimes committed. Many advocates for childrens rights have gone ahead of me to challenge the current legal regime. I am happy to add my contribution.
Newsworthy: I got exciting news this morning when one of my clients got accepted to do a Msc Data Analytics at a university in the USA.
We have been working on this and am glad for this step. Education is such a great opportunity and am glad to be a bridge for students in Africa to the World. Contact us today to get you started. Call/Whatsapp+256701452846
Was privileged to meet University Moot presidents from major law faculties in Uganda. These law dons are shaping world class public interest litigants and sending them to represent Africa allover the world. Africa's future is young.
We join all Ugandans to mourn the untimely death of Speaker of Parliament Mr.Jacob Oulanyah.May his soul rest in peace.
Uganda Law Society Press Release on the Presidential Land Eviction directions
Reading to children at a school in Missouri,USA 10 years ago. I wonder where these angels are and how they are doing. I still wear that smile.
Yesterday at the event the new ipad Air 2022 was introduced by Angellina Kyazike, a Systems Engineering Program Manager for the ipad . She is a Ugandan who went to Gayaza High school.
A great inspiration to us all.
Had an opportunity to interest new Cavendish Uni law students in Public Interest Litigation. The law must be used as a tool to advance human rights, equality and rule of law.
Travel Advisory for Uganda: The mandatory Covid-19 testing for all incoming passengers at Entebbe Airport has been suspended. However, the 72 hr Covid negative test stands.
The 1st Phaneroo Live Physical service after Covid 19 was above and beyond to the glory of God. Hundreds ran to the alter call to receive Christ Jesus as Lord. Miracles,signs and wonders. Every inch of the ground was covered with only standing room left. I am privileged to be a part of this move of God going around the world. To God be the glory!!!
I attended a court session today in support of KakwenzaRukira he was tortured by Uganda security forces.We must condemn this barbarian action and hold govt of Uganda accountable for human rights abuses.
Chilling with the real big boys in Uganda where freedom of expression is a crime. Authors are tortured and the rule of law is almost whipped out. Author Kakwenza(on the left) was tortured before Trial. Our constitutional innocence before proved guilty is only on paper. Counsel Eron Kiiza (on the right) is a voice for the rule of law in this jungle. We must hold our leaders accountable and not give up.
Uganda is open after a hard 2 years of COVID-19 restrictions. We congratulate you all upon being resilient. We look forward to better days. Let's continue maintaining the SOPs.
For God and my country.
In Dred Scott v.Sanford 1857 the U.S Supreme Court held that African Americans were not citizens of America. In Brown v. Board of Education ,1954 the U.S Supreme Court held that racial segregation of children in public schools was unconstitutional.
The journey from 1857 to 1954 was one of blood,sweat and tears for our African American kindred. One thing clear is that they didn't give up.Martin Luther King Jr had a dream with all the shackles of injustice around him. Barack Obama was the epitome of that dream.
Do we have still have dark days filled with disappointment; George Floyd days? Oh yes! MLK Jr said " We must accept finite disappointment but never lose finite hope". May hope lead the way. Happy Martin Luther king Jr Day🙏🏿
Whatever the disappointment, never lose infinite hope.
Happy Martin Luther king Jr Day
Never lose infinite hope. Wishing you a happy Martin Luther king Jr Day.
Uganda Re-Opening Advisory.
For now we are appearing in exam papers. Next it will be in Harvard Law Reviews and Supreme Court Judgements. So help me God
Have a great week.
Wishing Kenya a happy 58th Independence Day. Aluta Continua
This morning 10th December 2021 on the International Day of Human Rights I have taken oath as the Inaugural President of the NETPIL Cavendish University Chapter. NETPIL is a network of Public Interest Lawyers under Makerere University Law faculty Public Interest Law clinic. To deny people their human rights is to challenge their very humanity-Nelson Mandela. I look forward to adding my voice to social justice issues in Uganda,Africa and the world at large. So help me God.
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Early birding at Campus prepping for a presentation. If you give up you will never know what was waiting for you at the other side. Have a great day
Taxes that apply to RealEstate in Uganda
Here is everything you need to know about the taxes that apply to real estate in Uganda, as of July 1st 2021.
Rental Income Tax
Section 5 of the Income Tax Act provides for the taxation of Rental Income.
What is Rental Income Tax?
Rental Income tax is a tax on the money you earn from the lease or rent of all immovable property (lands and buildings).
Rental income is singled out from other sources of income you earn, and is taxed separately. You must declare rental income independently of any other business income when filing your tax returns with the URA.
Who Needs to Pay?
Anyone who earns rental income. This includes landlords/landladies, rental property businesses, apartment owners, and even those who rent then sub-let a property to someone else.
How Much Do I Pay?
As of July 1st 2021, the Rental Income Tax Rate for individuals and non-individuals (businesses) is 30% of rental income earned.
However, you are allowed to claim up to 75% of allowable deductions for expenditure and losses incurred in generating rental income. These expenses should be supported by invoices or receipts.
After considering the allowable deductions, your effective tax rate can be as low as 7.5%.
What Counts as an Allowable Deduction?
Expenditures and losses incurred by a person, in the production of rent, shall be allowed as a deduction for any year of income. This includes:
Cost of repairs
Fees paid to a property manager
Costs to advertise and market the property
Utility bills and expenses
Interest expenses (i.e. interest paid on loans)
Capital deductions in form of wear and tear
Capital deductions and losses brought forward from previous years
Capital allowances in form of Industrial building at 5% straight line annually is an allowable expenditure but this is not available to rental property which is purely used for residential purposes (this excludes serviced apartments)
VAT will form part of a given expense and is allowed as a deduction for as long as the proprietor is not registered for VAT. Where the proprietor is registered for VAT, they should be eligible for a tax credit for VAT paid.
Example of How to Compute Rental Tax
Example: A company or individual earns rental income of USh 40,000,000
They are allowed to claim expenses of up to 75% of rental income for the year.
Rental expenses are calculated are as follows:
Chargeable Income = total rental income – total allowable expenses
Therefore, Chargeable Income = 40,000,000 – (75%*40,000,000)
Therefore, Chargeable Income = 40,000,000 – 30,000,000
Therefore, Chargeable Income = 10,000,000
Rental Tax = 30% of Chargeable Income
Therefore, Rental Tax = 30% of 10,000,000
Therefore, Rental Tax = 3,000,000
Rental Income Tax Compliance Requirements
If you are earning rental income, you must:
Register with the URA for Rental Income
Declare all of your sources of Rental Income in full for a year of income
Complete a tax return of rental income for the year of income with supporting agreements, such as a tenancy agreement, or rental receipts issued to tenants(s) during the year
Submit (furnish) the return ANNUALLY to the URA, through the online platform on the Webportal within six (6) months after the end of the relevant year of income
Penalties can apply for the following:
Late filing of tax returns
Failure to maintain proper books of accounts
Failure to provide information
Making false or misleading statements
Understating provisional tax estimates
Failure to register for taxes and E-Invoices
These penalties can range between USh 200,000 and USh 50 million
Property Rates / Property Tax
Local Government (Rating) Act 2005 as amended, the Local Government (Rating) regulation 2006 and KCC Act 2010.
What is Property Rates / Property Tax?
Property Rates, also known as Property Tax, is a tax on the value of your commercial property. It is different from Rental Income Tax; Rental Income Tax is paid to the URA, whereas Property Tax is paid to the local government, for example, KCCA or Divisions or Municipalities.
(Property rates should also be distinguished from Ground Rent. Unlike Property rates, Ground Rent is a charge on land leased out by KCCA, whether developed or not).
Property Tax applies to any property or building commercially managed, like houses rented to tenants, shops, factories, or any part of a property used for business, even if it is owner-occupied. It does not apply to the residential home that you live in.
Your property value is determined by your property’s estimated rental value (whether it is rented or not).
Who Needs to Pay?
Anyone who owns a building which is used for commercial purposes (including residential rented properties) is eligible to pay.
Property tax does not apply to residential owner-occupied properties. However, it does apply if a property is earning rental income, as the property is therefore considered a business/commercial property.
Vacant land is excluded from property rates.
How Much Do I Pay?
The amount levied annually on a property is usually between 0 and 12% of the ratable value, with a minimum charge of 2,000/=. For KCCA it is 6%.
How do I Pay?
Demand Notes are printed and issued to the property owners indicating the amounts payable for the given property.
Payment can be made by way of Electronic Funds Transfer (EFT) or Bank drafts, or to a Bank of one’s choice upon obtaining a Payment Advise Form (PAF) or through mobile telecom and pay platforms upon visiting the division offices or the Large Tax Office at City Hall. Payments to KCCA can also be remitted electronically via the KCCA eCitie Portal
Property rates shall be paid in not more than two equal installments on such dates, as KCCA may appoint, within the financial year for which it is levied.
Where the owner of the property, upon approval by KCCA, spends money on any infrastructural work otherwise meant to be done by KCCA, this expenditure shall be offset against his or her pending rate.
KCCA may charge and collect interest on any rate which remains in arrears for more than thirty days from the day it becomes payable at the rate of 2 per cent per month for the period the rate remains unpaid.
If a property owner fails to pay his/her property rates due, KCCA will recover these funds together with interest, if any, through the following:
Recovery by warrant
Recovery by action
Recovery from tenants and current occupiers
What happens if I buy (purchase) a property from someone?
Buyer to satisfy himself or herself about arrears:
It shall be the right of the buyer to demand a certification of arrears from the seller, and if the seller does not produce the certificate, the buyer may inquire from the Authority upon the payment of a prescribed fee.
Prohibition against transfer of property in arrears of rate:
No transfer of any property shall be registered under any law for the time being in force, for the registration of titles or documents unless a certificate that no arrears of rates are due in respect of that property has been issued by the Authority of the area where the property is situated.
Person liable to notify transfer of the property:
In the event of transfer of ownership, the liability to pay a rate is also transferred. The person liable to pay the rate shall notify the fact of transfer in writing to the Town Clerk of the Division concerned.
The person liable to pay the rate shall continue to be liable for the rate until he or she notifies the transfer in accordance with subsection (1) but nothing in this subsection shall affect the liability of the transferee to pay the rate which falls due after the transfer in his or her favor.
(Adopted from RealMuloodiNews)
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