The Domestic Value Added Tax (VAT) of 15 per cent on the value of imports declared by non-VAT registered persons was recently declared illegal by the Court of Appeal because it was not imposed by any Act of Parliament. The court further awarded a refund for the domestic VAT that was collected illegally to the affected taxpayers plus interest accruing at the court rate from the date of collection up to the date of the refund.
Source: monitor.co.ug
Latest Posts in "Uganda"
- Uganda Enacts Key Tax and Financial Laws Effective July 2025 for Fiscal Year 2025/26
- Uganda Revises VAT and Digital Tax Rules for 2025: Key Changes and Implications
- Key Reforms in the Value Added Tax (Amendment) Act, 2025
- Uganda Implements New Tax Laws: Digital Services, VAT Exemptions, and Import Levies Updated
- 2025/2026 Budget Proposes Tax Amendments, Replacing 5% Digital Services Tax with 15% Withholding Tax
