The Uganda Revenue Authority issued a public notice via X (formerly known as Twitter) on 20 October 2023 concerning the implementation of the digital service tax. The notice confirms that the Income Tax Act was amending with effect from 1 July 2023 to provide for the taxation of non-resident persons providing digital services to persons in Uganda, including: Online advertising services; Data services; Services delivered through an online marketplace or intermediation platform, including an accommodation online marketplace, a vehicle hire online marketplace, and any other transport online marketplace; Digital content services, including accessing and downloading of digital content; Online gaming...