Taxation

Prior to 1991, tax revenues remained significantly low and were inadequate to support the financing of government programs. The tax base was narrow and the tax to GDP ratio was …

Parliament will start an inquiry into the circumstances under which the Minister of Energy and Mineral Development, waived taxes worth Shs616 billion on gold exports. The decision to start the …

The Convention on Mutual Administrative Assistance in Tax Matters facilitates international co-operation for a better operation of national tax laws, while respecting the fundamental rights of taxpayers. It provides for …

Implication/Comments Repealing this provision removes duplication in the law as the term ‘Petroleum Agreement’ is also defined under Part IXA in Section 89A (1) of the ITA to mean an …

The principal Act is proposed to be amended in section 10 which defines a supply of goods by inserting immediately after subsection (3) the following— “(3) The supply of goods …

by inserting immediately after the definition of “export” the following— “fruit juice” means unfermented liquid extracted from the edible part of a fresh fruit, whether the extracted liquid is diluted …

The principal Act is proposed to be amended in section 19B by inserting immediately after subsection (6) the following— “(6a) A person who makes an unauthorised interference to, or tampers …

The Lotteries and Gaming Act, 2016 is amended by substituting Schedule 4 which provides for a rate of twenty percent (20%) of the total amount of money staked less the …

With effect from July 1, 2023, all vehicle registration functions will be handled by the Ministry of Works and Transport (MoWT). This move is the final stage in the transition …