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Uganda

  • has no fixed place of abode or business;

  • has not kept proper accounting records relating to any business activity carried on by him;

  • has not submitted regular and reliable tax returns;

  • is not, in the opinion of the Commissioner-General, a fit and proper person to be registered.

The Commissioner-General has to notify the taxable person of the cancellation of registration within 14 days of making the decision. The cancelled registration takes effect from the end of the tax period in which the registration is cancelled.

Obligations and liabilities incurred by a taxable person before deregistration are not affected by the cancellation of the person’s registration.

Output tax

Advertising and prices

Where the taxable value is made without a separate amount of the consideration being identified as VAT, it is assumed that the taxable value is inclusive of VAT.

Calculation of output tax

Output tax is calculated by applying the VAT fraction (18/118) to the VAT- inclusive value, or by applying the rate of 18% to the taxable value of the transaction.

Exemptions and zero rating

Exempt supplies

Exempt supplies, in respect of which input tax is never claimed by the supplier, include (but are not limited to) the following supplies:

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PricewaterhouseCoopers

  • unprocessed foodstuffs, unprocessed agricultural products, and livestock;

  • postage stamps;

  • financial services;

  • insurance services;

  • unimproved land;

  • lease or letting of immovable property other than:

    • of commercial premises;

    • of hotel or holiday accommodation;

    • for periods not exceeding three months;

    • for parking or storing cars or other vehicles; or

    • of serviced apartments;

  • educational services;

  • medical, dental and nursing services;

  • social welfare services;

  • betting, lotteries and games of chance;

  • goods transferred as part of a business as a going concern by one taxable person to another;

  • burial and cremation services;

  • precious metals and other valuables to the Bank of Uganda for the State Treasury;

  • passenger transportation services (other than registered tour and travel operators);

  • petroleum fuels, subject to excise duty (motor spirit, kerosene and gas oil), spirit-type jet fuel and kerosene-type jet fuel;

  • dental, medical and veterinary equipment;

  • feeds for poultry and livestock;

  • machinery used for the processing of agricultural or dairy products;

  • photosensitive semiconductor devices, including photovoltaic devices, whether or not assembled in modules or made into panels; light emitting diodes; solar water heaters, solar refrigerators and solar cookers;

  • accommodation in hotels and tourist lodges (outside Kampala district);

  • computers, printers, parts and accessories;

  • feasibility studies, engineering designs and consultancy services and civil works related to road bridge construction and water works;

  • liquid petroleum gas (LPG);

  • contraceptive sheaths and examination gloves;

  • mosquito nets, insecticides, acaricides (mite and tick poison);

  • life jackets, lifesaving gear, head gear and speed governors;

  • diapers, salt;

  • motor vehicles of 3.5 tonnes or more for the transport of goods; and

  • goods and services to the contractor of the Bujagali hydro-electric power project.

Zero rated supplies

Supplies where VAT at the rate of zero per cent can be accounted for include (but are not limited to) the following:

  • goods or services exported from Uganda (including services supplied by persons engaged exclusively in handling goods for export at a port of exit);

  • international transport of goods and passengers (transport tickets);

  • drugs and medicines;

  • educational materials and the supply of printing services for educational materials;

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