Penalty regimes for late filing of returns, or payment of withholding to the relevant authorities, will be largely determined by the specific type of withholding and the individual recipient, and can be broadly summarised in the table below:
| Employer failure | Consequence |
| Failure to register or update registration details | Fine of between UGX 1,000,000 and UGX 3,000,000 and/or imprisonment of up to six years, depending on whether behaviour was reckless |
| Using |
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Web page updated on 28 Aug 2024 12:06