Joseph O. OkujaTeam Lead, Tax & Regulatory Services
Professional background
- Joseph is the CEO, Tax Director, and Team Lead – Tax & Regulatory Services at LIBRA. He heads the Tax (Advisory Compliance and Consultancy) department at LIBRA and also oversees the day-to-day administrative activities of the firm. With over 20 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 health checks, 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.
- Joseph is retained by The World Bank Group and the United Nations Economic Commission for Africa as a Consultant on Fiscal Policy and Tax Statutes.
Publications
- 2016: A compilation of the Domestic Tax Laws of Uganda (compiled and tracked annually)
- 2017: Taxation of Income and Consumption in Uganda: The Law and Practice (Second Edition)
Testimonials
- Contributor, Tax Procedure Code Act of Uganda
- Author, Audit Procedures Handbook of the Uganda Revenue Authority
- Agents & Forum for VAT Administrators in Africa
Brief Transactional Experience
- Advising on Uganda Manufacturers Association at the Tax Appeals Tribunal, contesting the implementation of the digital tax solution by URA.
- Advising the Wildlife Conservation Society on an application for the refund of Withholding tax (WHT) of over UGX 100 million.
- Advising an international organization on its tax health check process which revealed a penalty liability of over UGX 50 million.
- Advising Enviro Serve on the capital deduction treatment of a landfill under construction in the Albertine Graben Region of Western Uganda on a USD 13.6 Million industrial and hazardous wastes handling project for the oil drilling operations in the region.
- Representing the Cross-Cultural Foundation of Uganda against tax dues that were assessed in error by the Uganda Revenue Authority.
- Advising Weatherford International Ltd, on the local tax treatment arising from the provision of oil drilling services to Tullow Oil Uganda.
- Advising Talisma Corporation Pvt Ltd 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 ACCL on 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 Amnesty International on global mobility tax services.
- Defended Roofings Ltd against a tax payment demand of UGX 1.8 billion arising from the re-characterisation of bonus payments to its shareholder directors.
- Defended Nilecom Ltd against a VAT assessment of UGX 3.6 billion arising from the sale of airtime cards.
- Defended Muljibhai Madhavani & Co. Ltd. against a VAT assessment of UGX 6.4 billion arising from a purported under-declaration of sales.
- Defended Electro-Maxx against a tax payment demand of UGX over 6 billion on account of customs duty on Fuel, VAT on importation of furnace oil, and withholding tax and VAT on imported services.
Qualifications
- Diploma in Financial Accounting and Tax Accounting
- Diploma in Tax Law and Practice
- Makerere University, Bachelor of Arts (Social Sciences)
Other Qualifications
- Certificate, Auditing of small and medium enterprises – African Tax Administration Forum (ATAF)
- Certificate, Advanced Auditing of multinational enterprises – Organisation for Economic Cooperation and Development (OECD)
- Certificate, VAT treatment in relation to banks and financial services – Crown Agents and Forum for VAT Administrators in Africa.
