September 15, 2025 By admin The Uganda Revenue Authority (URA) in the Daily Monitor dated 4th September mandated the Electronic Fiscal Receipting and Invoicing System (EFRIS) for business rental properties (In practice, the legal requirement is based on the turnover, i.e., 150 million and above), requiring EFRIS-generated receipts for rent payments related to shops, offices, […]
When it comes to long-term wealth building in Uganda, what delivers the best after-tax return:…
Highlights of our analysis: You can download the full report: https://jsamuelrichards.com/publications/#
This valuation report estimates the indicative fair market value of the ordinary shares of Stanbic…
March 22, 2023 By Dr Albert Richards Otete The Capital Markets Authority (CMA) licenses Collective Investment Scheme (CIS) in Uganda. According to the CMA website, the licensed schemes include Britam, ICEA, UAP, Sanlam, SBG and Xeno. What is a CIS? This is defined under Section 3 of the Collective Investment Scheme Act […]
January 3, 2023 By Robert Katuntu According to the Uganda Retirement Benefits Regulatory Authority (URBRA) Pension Digest 2021, interest declared by retirement benefits schemes (RBS) in Uganda varied from 8.0% to 18.5% per annum. Evidently, some RBS are more successful in delivering value to their members. What factors distinguish outperforming RBS from […]
November 28, 2022 By Robert Katuntu ICAAP is a risk management process, a key aspect of Basel III. It is a process through which a bank identifies, measures, aggregates and monitors material risk. The bank ultimately builds a risk profile that becomes the basis for allocating capital. Under Basel III, bank supervision […]
November 28, 2022 By Robert Katuntu A good ICAAP should meet the following standards: JSR has a structured approach to ICAAP that starts with understanding your business: We have a team of uniquely qualified and experienced ICAAP consultants led by: Robert Katuntu, CFA, CPA, MBA (+256 786 624855) Albert Otete, PhD, CPA […]
November 30, 2022 By Robert Katuntu By Robert Katuntu, CFA, CPA robert.katuntu@jsamuelrichards.com According to Boston Consulting Group, the total value of Mergers and Acquisitions (M&A) through as of July 2022 was US$ 1.7 trillion! Here are seven reasons why businesses should actively pursue M&A: Robert Katuntu, CFA, CPA is a Chartered Financial […]
September 30, 2022 By Robert Katuntu 12,000 Schools on Sale Over Loans proclaimed The New Vision headline on 30 September 2022. The newspaper reported that one of the affected entrepreneurs lost a school valued at UGX5billion (USD1,320,000) after failing to clear a five-year loan of UGX1.6bilion (USD430,000) To service this loan at a typical […]