Uganda Parliament Introduces Bill Amending VAT Act with Significant Changes Effective July 1

• Uganda Parliament posted Bill No. 53 to amend the VAT Act
• The bill includes measures such as classifying supply of goods or services by an employer to an employee as taxable
• It also increases the offset threshold of overpaid tax to 10 million Ugandan shillings
• The bill amends schedules to include specified institutions and reform the VAT exemption regime
• Withholding agents who fail to withhold tax will be personally liable to pay the Commissioner the amount of tax not withheld
• The law is set to enter into force on July 1

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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