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We are an international law firm that serves a broad range of clients around the world in private equity, M&A and other corporate transactions, litigation, white collar and government disputes, restructurings and intellectual property matters. We offer the highest quality legal advice coupled with extraordinary, tailored service to deliver exceptional results to our clients and help their businesses succeed.

Practice Areas

We provide strategic legal advice and bespoke solutions to all issues our clients in the following practice areas:


Our legal team focuses on providing expert advise and support on issues arising from taxation disputes, commercial and trade disputes, land disputes, trademarks, patents and copyrights


We represent our clients in arbitration related issues including prosecutions and claims

Mediation & Negotiation

We take responsibility in harmonizing legal disputes with at most attention to detail.

Public Procurement

Tumukunde and Co. Advocates offer vast experience in settling disputes arising from procurement in various sectors including infrastructure, health.


Our legal advisory and support extends up to businesses which are already operational and intending to establish their presence in Uganda. We extend our services to resolving tax disputes including customs, excise duty among others

Electoral law

We assist our clients interpret electoral laws, settling disputes arising from elections including petitions and any other related electoral issues.

Recent Articles

Keep updated with the latest legal news all around the globe.

UCU alumnus inspired by pain to start a law firm

Growing up, an anguished Tony Tumukunde watched many mothers in the community become and be victims of gender-based violence, a narrative that has persisted in African society for a long time.

The zeal to help the poor and disadvantaged get justice pushed Tony to paint his name on the walls of the national legal community and those of the Uganda Christian University (UCU) Guild Tribunal’s history.

Having been mentored by the current Attorney General, Kiryowa Kiwanuka, and his legal firm, K&K Associated Advocates, Tony was determined to climb the legal ladder as his mentor and role model had done.

“I admired the way he conducted himself with us young legal associates, at his office or even in court,” he said. “He created in us an impression that we also live to mentor our peers and mentees who look up to us.”

Five years ago, Tony won an election matter in the court of appeal with just one year of practice from George Patrick Kasajja of Bulamogi West Constituency in Kaliro District in the Eastern part of the country, under Mushagara & Co. Advocates.

“I beat 3 senior lawyers with many years of experience and managed to turn down a bill of 300 million Ugandan shillings (USD 84,783.06) to zero.” He said. “From that day, I have never looked back in my career.”

According to Tony, every lawyer’s dream is to become independent and own a firm so that a legacy can be built and also help teach others. He recently opened up his own firm called Tumukunde & Co. Advocates, located in the Capital City of Kampala.

“We currently have 10 professionals in legal practice full of integrity, efficiency, and effectiveness. It’s the home of UCU practitioners,” he said.

“Over time till now, I have still offered pro bono services to domestic violence victims, and I believe with my firm it’s going to be a bit easier to help them get justice,” he added.

According to Tony, there is a high risk of negative perception in the legal profession because lawyers sometimes represent high-profile criminals or clients who people are against. This makes the public perceive that you are dealing in crime.

The 30-year-old credits all his success to UCU for shaping him into the person he is right now. “The discipline in UCU from dress code, religious background, and commitment of lecturers molded me into the person I became,” he said.

Tony, now an advocate to all courts of law in Uganda and the current UCU Alumni Association’s Speaker, was a student leader. He was the member of parliament for the constituency of law and the Guild Speaker 2013-2014. He was the president of Launch Pad 2012-2014. He was the legal officer of the Class Representative Association and even spearheaded the team that made their constitution.

Tony was born to Mr. Bashaija Amos and Mrs. Namugaya Juliet of Mitooma District in the western part of the country with three siblings, with him being the second born.

Tony is married and a father to four children. If not for legal practice, Tony would be a comedian. “I am a good actor. I was even part of the Uganda Comedian’s Association, but I got busy and gave up on that talent,” he said.

Tony worked with the Center for Constitutional Governance, Mungooma Company Advocates, in 2018 joined K&K Associated Advocates as a legal clerk, in 2019-2020 joined Uganda Registration Service as a company Registrar, in 2021 went back to K&K Associated Advocates as a legal associate, and in 2022, in January, he created his own firm.

Tony attended Victoria Nile Primary School for his elementary school, Bukoyo Secondary School, Kiira College, Butiki for his high school, Uganda Christian University for his Bachelor’s of Law and London University of East London for his Master’s in Business Administration.

Sh1b Tropical bank scam suspects implicate top managers

Read more https://www.newvision.co.ug/articledetails/138691


Before the parliament of Uganda are draft amendments to the Income Tax Act, the Stamp Duty Act, the Value Added Tax Act, the Excise Duty Act, the Tax Procedures Act, the Tax Appeals Tribunal Act, and the Uganda Revenue Authority Act.

This article is meant to highlight the proposed amendments.


The object of the bill is;

Amend the definition of the beneficial owner to mean a natural person who ultimately owns or controls a customer or the natural person on whose behalf a transaction is conducted, including a person who exercises ultimate control over a legal person or arrangement;

a.a in relation to a legal person includes; the natural person who either directly or indirectly holds at least ten percent shares or voting rights, the natural person exercising control of the legal person through other means including personal or financial superiority; or the natural person who has the power to make or influence a decision of the legal person.

The definition of an exempt organization includes a religious, charitable, educational institution, or research institution whose object is not for profit;

The tax rate applicable to individuals for purposes of rental income is revised to 12% of the gross rental income down from 30%;

c.a deductible expenses and losses allowable to taxpayers earning rental income shall be capped to 50% of their rental income in that year of income. Any excesses shall be carried forward to the subsequent year;

  • a the deduction of interest expense incurred on a mortgage from financial institutions and applied towards the acquisition or construction of premises from which rental income was generated. This is now an allowable deduction for individuals;
  • the expenditures incurred or gross rent derived by a partnership shall be allocated to the partners in accordance with sections 67 (5) and (7);

Tax Exemptions; for manufacturers making new or additional investment meeting the minimum investment thresholds of USD 35 million (foreigner) and USD 5 million (citizen), sources at least 50% of their raw materials locally and employs at least 100 citizens, operating in or outside industrial parks and free zones over a minimum period of 10 years together with a tax holiday on Bujagali hydropower project for Five Years.

d.a An exemption on the income of a hospital facility developer, whose investment capital is, for over a period of at least ten years from the date of commencement of business, at least USD 5 million dollars;

Provide for the exclusion of income from transportation of cargo embarking outside Uganda;

To clarify the apportionment of income qualifying for exemption under the ten-Year Tax Holiday;

Provide the definition of a business asset for purposes of withholding tax to mean land, the whole or any part of the land, which is used or held for use in any business except land as held as trading stock. Also, an exemption from 6% WHT on the sale of business assets for compliant taxpayers;

To provide for the International Development Law Organisation as a listed Institution and for related matters;

Harmonization of the scope of qualifying sectors for incentives and related investment thresholds under the ITA Vat Act Excise Duty Act, Stamp Duty Act 2014.

For the Mining and Petroleum industry the following amendments are proposed;

Mining and petroleum revenues and other taxes charged in any assessment shall be payable on the due date of furnishing a return;

Failure by a licensee to furnish a return or provide any other document within the time prescribed by the Act is liable to a penalty of not less than USD 50,000 and not exceeding USD 500,000;

Amortization of an intangible asset at a rate of 100% if the cost of acquiring the asset is treated as a petroleum exploration expenditure.


The object of the bill is;

Agreements relating to deposit of title, deeds, pawn pledge of the total value;

Security bond or mortgage deed executed by way of security for the due execution of an office, or to account for money or other property received by virtue of security bond or mortgage deed executed by surety to secure a loan or credit facility of entry total value;

Trust concerning any property made by any writing including a transfer from a holder of letters of administration or probate orders to a beneficiary and other related matters.


The object of the bill is to;

Amendment to the definition of an exempt imported service to exclude imported services supplied as part of the provision of an exempt supply in Uganda;

The following entities have been added under the First Schedule of the act; International Development Law Organisation

The foreign common Wealth and Development Office

Repeal the exemption on cotton seed cake and menstrual cups;

To exempt assistive devices for persons with disabilities, Oxygen cylinders or oxygen for medical use, the supply of airport user services charged by the Civil Aviation Authority;

The supply of menstrual cups, sanitary towels, tampons, and inputs for their manufacture is zero-rated;

A broader definition of ‘supply of education materials” includes supplies of educational materials from the East Africa Community Partner States which shall enjoy a zero rate of tax.


The proposed amendments provide definitions for; Fruit Juice

Un-denatured spirits Vegetable juice

Revised Excise duty rates and charges on items like locally produced alcoholic and non-alcoholic beverages ranging from 12% to 100% or Ush.2500 per liter whichever is higher.


The object of the bill is to;

Provide the time frame for registration of a tax agent;

To provide for the temporary closure of business until compliance with the requirements of electronic receipting and invoicing or tax stamps;

To provide for penalties for failure to affix or activate tax stamps, printing over or defacing of tax stamps;

Failure to use an electronic receipting or invoicing, forgery of electronic receipt or invoice interfering with the electronic fiscal device or electronic dispensing control device, payment of informers, and other related matters.


The act seeks to increase the number of members of the Tribunal from five members to nine members.


Empower the minister to amend the first and second schedules by statutory instrument.

Provide for the power of the Board to appoint officers at the level of the assistant commissioner or higher and to provide for related matters.

Contact for this alert;