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Uganda Revenue Authority (URA) has directed persons earning an income from entertainment activities to get tax identification numbers, The Monitor newspaper reported.
The authority stated that failure to obtain the tax identification number shall attract a fine not exceeding 3 million Shillings ($807.58) or imprisonment of six years or both if the failure is done intentionally or recklessly.
However, non-registration due to ignorance will attract a fine of 1 million shillings or imprisonment, or both if convicted.
Uganda Bureau of Statistics estimates that the services sector, including entertainment, contributes 47.1 trillion shillings to the economy.
The URA said that the tax identification numbers will enable public entertainment event owners to withhold tax on payments and charge value-added tax.
(Editing by Seban Scaria seban.scaria@lseg.com )