From Statute to Shillings
Methods and sources
How the register decides what it can say, where every figure comes from, and what was checked.
Six rungs, always visible
- Observed change. What collections did before and after. Never presented as an amendment's effect.
- Official forecast. What MoFPED or URA projected a measure would raise. 34 records have one.
- Reported yield. What URA attributes to a measure in its annual revenue report: an official attribution, not a causal estimate. 22 records have one in shillings; three more have only a printed achievement rate.
- Static or modelled estimate. A mechanical or model calculation with every assumption shown. No records have one.
- Causal estimate. Only where a defensible design exists: an event study, difference-in-differences, interrupted time series or synthetic control. One record has one. The author's own Digital Tax Stamp research could supply a second; it is unpublished and is not used pending the author's permission.
- Wider impact. Prices, compliance cost, investment, equity.
Where no rung gives a figure for the amendment itself, the case file says, word for word, "Amendment-level revenue contribution not reliably quantified." It applies to 69 of the 91 records.
Forecast: the revenue gain (positive) or loss (negative) that MoFPED or URA expected from a measure in its first financial year. Reported: what URA's annual revenue report attributes to the measure for that year, or, from FY2023/24, what URA's annual data book prints by tax head. Both are official figures copied as printed; neither is a causal estimate. A null reported value means URA printed no figure, which is not the same as zero.
Twelve classes, each with its own mark
| Mark | Definition |
|---|---|
| Verified law: Wording or a date read in a statutory text, with the version and page named. | Wording or a date read in a statutory text, with the version and page named. |
| Observed: A value or event as an official source records it, copied without calculation. | A value or event as an official source records it, copied without calculation. |
| Derived: Calculated by this register from observed values, with the rule stated. | Calculated by this register from observed values, with the rule stated. |
| Official forecast: What MoFPED or URA said a measure would raise, or why it was made, before the year began. | What MoFPED or URA said a measure would raise, or why it was made, before the year began. |
| Reported yield: What URA attributes to a measure after the year. An official attribution, not a causal estimate. | What URA attributes to a measure after the year. An official attribution, not a causal estimate. |
| Modelled estimate: A mechanical or model calculation, with every assumption shown. | A mechanical or model calculation, with every assumption shown. |
| Causal estimate: An effect identified by a stated research design against a comparison group. | An effect identified by a stated research design against a comparison group. |
| Association: Two things moved together. Not evidence that one caused the other. | Two things moved together. Not evidence that one caused the other. |
| Interpretation: A reading of the evidence, by a named source or by this register. | A reading of the evidence, by a named source or by this register. |
| Hypothesis: A plausible claim that no source read for the register tests. | A plausible claim that no source read for the register tests. |
| Proposed reform: A change proposed but not shown to have been enacted. | A change proposed but not shown to have been enacted. |
| Unverified: Not yet checked against a primary source. Shown so the gap is visible. | Not yet checked against a primary source. Shown so the gap is visible. |
Pathway links
- verified: A source read for the register documents this link.
- hypothesised: A reasonable expectation that no source read confirms.
- no evidence: Nothing read speaks to this link. No evidence found is not evidence of no effect.
Ten criteria, six grades, no composite score
More revenue is not the same as better policy. Each criterion is graded separately and the good and the bad are shown side by side.
| Criterion | Rubric |
|---|---|
| Revenue effectiveness | Graded by rule from URA's reported yield against the official forecast for a revenue-raising measure: Effective at 90 percent or more; Partially effective from 50 to under 90; Ineffective from 0 to under 50; Counterproductive below 0. Not evaluated where either figure is missing or the measure was meant to lower revenue. This measures delivery against the forecast, not whether the policy was good. |
| Legal clarity and certainty | Whether the rule was stable and readable: changes within a year, conflicting official descriptions or faulty cross-references count against it. |
| Administrative feasibility | Whether URA could collect the tax as designed, judged from URA's own account of collection and avoidance. |
| Compliance cost | The cost to taxpayers of complying, judged only from a source that measures or describes it. |
| Efficiency | Distortion of choices relative to revenue raised, judged only from a source that measures behaviour. |
| Investment and competitiveness | Effect on investment, value addition or the cost of doing business, judged from a source that describes it. |
| Vertical and horizontal equity | Whether people in similar positions pay similar tax and those with more pay more, judged from a source that describes incidence. |
| Distributional effect | Who bears the tax across income groups, judged only from household or price data. |
| Implementation quality | Whether the measure took effect on time and as designed, judged from dated implementation events and URA's account. |
| Unintended consequences | Effects the measure was not designed to have. Counterproductive where they defeat its stated aim; Inconclusive where they are claimed but not tested. |
- Effective: Did what the criterion asks, on the evidence cited.
- Partially effective: Did some of it, or did it with a material shortfall.
- Ineffective: Did not do what the criterion asks.
- Counterproductive: Worked against the criterion.
- Inconclusive: Evidence exists but points both ways or is too thin.
- Not evaluated: No source read for the register speaks to this criterion.
What the numbers can and cannot carry
Collections move with GDP growth and inflation, the exchange rate, import volumes and commodity prices, registration drives and enforcement, arrears recovery and refunds, digital administration (EFRIS, Digital Tax Stamps, e-tax) and the COVID-19 disruption of FY2019/20 and FY2020/21. None of these is netted out of the observed series, so a movement in a year with an amendment is described as a coincidence, never as its effect.
Real values use a chained index of URA's annual headline inflation series, derived by the register. Shares of GDP use GDP at market prices for the same financial year. Achievement rates are computed as reported over forecast; where URA printed a rate that does not match its own figures, both are kept and the row is flagged.
Statutory wording: Verbatim statutory wording as printed in the statutory text its citation names: a ULII consolidated text, the 2023 revised edition, or a gazetted amending Act. validAsAt is the date the wording applied from; for an amending Act that is its commencement, and for words an amending Act quotes as replaced, the day before. 'kind: verbatim' text is copied character for character from that file (line breaks removed). Two editorial joins are used: a colon between a schedule item and its rate column, and a square-bracketed label such as [Schedule 4, Part XI] where text from two places is joined; ULII's own annotations in square brackets, such as [item 11 substituted by ...], are kept as printed. 'kind: described' text is a rate or rule as an official source describes it, not statutory wording, and is never shown as if it were.
The local copies of the Acts are the Law Reform Commission's revision as published by ULII. The Law Reform Commission revised and consolidated these Acts as at 31 December 2000 and 31 December 2023. The chapter numbers below are those of the 2023 revision as printed in the ULII files. Amendment Acts passed before the revision cite the Acts by their earlier numbering, and the pre-revision section numbers are recorded only where a source read for this register states them.
Tax expenditure: URA's FY2018/19 report prints revenue forgone of UGX 1,400.09 billion in FY2014/15, 1,446.81 billion in FY2015/16, 1,201.22 billion in FY2016/17, 1,345.42 billion in FY2017/18, 2,885.44 billion in FY2018/19. URA's breakdown of revenue forgone, copied as printed in Table 11 of the FY2018/19 Annual Revenue Report. 'O/W' rows are components of revenue forgone. GDP is on the 2009 base, as printed.
The long view: 93 Act-level milestones from 1987 to FY2013/14
The long view, from 1986 to FY2013/14: Act-level milestones only, each read in a local ULII file (page given) or in ULII's public legislation catalogue (listing and page given, with the FRBR address it shows). No section-level claim is made for this period. dateBasis says what each date is: commencement or assent or gazette as printed in the Act's header; 'ulii-version' is the date ULII gives the first version of the text, which usually matches the Gazette date (checked for the Transfer Pricing Regulations, 24 June 2011, and the 2014 tax Acts, 24 October 2014) but for some older Finance Acts is an earlier date from which the Act applied; 'edition-note' is a date given in a revised edition's notes. A year-only entry has no verified day.
30 milestones are read in the Acts on file and 63 in ULII's catalogue; 2 carry only a verified year. ULII serves each Act's own page behind a browser verification check that this register did not complete, so the catalogue's number and version date are used and no section or wording from these years is claimed. Opening those pages would let the register add assent and commencement days.
How the forecaster reaches its range
- Static estimate. A rate change times a base the repository holds for one year: fuel import volumes, sales of beer, spirits, soft drinks, sugar and cement, first registrations of motorcycles, or, for an ad valorem rate, the excise collected on phone talk time, bank charges or mobile money transfers scaled by the new rate over the old. No behavioural response is modelled. A base year whose value is more than twice or less than half the year before is flagged as a likely unit or coverage break.
- Track record. Every past line with a positive official forecast and a reported yield in shillings, FY2015/16 to FY2022/23, as the ratio of reported to forecast. The reader picks a class by tax head, kind of measure and whether tax-head totals count. The class's quartiles (linear interpolation, the convention in R and NumPy) are applied to the reader's forecast. Below 5 lines no range is shown.
- What else was moving. Real GDP growth, inflation, the exchange rate, import and fuel volume growth, arrears recovered, refunds paid, the COVID-19 years and the start of digital tax stamps and EFRIS, by financial year. They are shown beside the range, not netted out of it.
435 of 590 citations confirmed on the cited page
Machine audit of every citation in the register against the local primary sources, run by scripts/amendments/audit_sources.py. confirmed: the quotation, statutory wording, figure, Act number or date was found on the cited page. confirmed by reading: a person read the page and confirmed it (see manual_checks.json). page exists: the cited page is in the file but the citation carries nothing a machine can match. not a local PDF: a repository dataset or an online source.
Of the 590 citations, 366 were confirmed by machine and 69 by reading the page (67 checks recorded). 56 point at a page that exists but carry nothing a machine can match; most are editorial grades and pathway notes resting on pages already confirmed for the same record. 98 cite a repository dataset. No citation failed. Every one of the 91 records has at least one citation confirmed on its page.
The audit is reproducible: python scripts/amendments/audit_sources.py --desktop <path> --date <YYYY-MM-DD> --out data/amendments/audit/source_audit.json
61 sources, in order of authority
ULII-EDA-2025 · statute · verified
Excise Duty Act (Chapter 336), version of 1 July 2025
Uganda Legal Information Institute (ULII) and Laws.Africa, from the Law Reform Commission revision. 2025-07-01. Covers Text in force from 1 July 2025; revised and consolidated as at 31 December 2023, later amendments applied by Laws.Africa.
Desktop/Personal/Tax Legislation and URA Returns/Excise Duty Act Cap 336.pdf
Read in full with pdftotext. Lists amending Acts on PDF page 3.
Cited by 23 records; a page confirmed for 19: EDA-2015-FUEL50, EDA-2015-LUBE5, EDA-2015-FURN10, EDA-2018-OTT, EDA-2018-MMLEVY, EDA-2018-COOKOIL, EDA-2018-MOTORCYCLE, EDA-2018-TELECOM12, EDA-2018-FEES15, EDA-2021-FUEL100, EDA-2021-PLASTICS, EDA-2026-FUEL, EDA-2026-SPIRITS, EDA-2026-MOTORCYCLE, EDA-2026-PLASTICS, EDA-2026-COOKOIL, EDA-2026-CEMENT, EDA-2026-SUGAR, EDA-2025-PLASTICS.
ULII-ITA-2024 · statute · verified
Income Tax Act (Chapter 338), version of 23 December 2024
Uganda Legal Information Institute (ULII) and Laws.Africa, from the Law Reform Commission revision. 2024-12-23. Covers Text in force 23 December 2024 to 30 June 2025.
Desktop/Personal/Tax Legislation and URA Returns/Income Tax Act Cap 338.pdf
Read in full with pdftotext. Lists amending Acts with commencement dates on PDF page 8. This version predates any 2025 amendment.
Cited by 7 records; a page confirmed for 6: EDA-2020-LATEASSENT, ITA-2017-RENTEST, ITA-2018-COMMISSION10, ITA-2018-AGRI1, ITA-2019-BONDS10, ITA-2019-ASSET6.
ULII-TPC-2024 · statute · verified
Tax Procedures Code Act (Chapter 343), version of 23 December 2024
Uganda Legal Information Institute (ULII) and Laws.Africa, from the Law Reform Commission revision. 2024-12-23. Covers Text in force 23 December 2024 to 30 June 2025.
Desktop/Personal/Tax Legislation and URA Returns/Tax Procedures Code Act Cap 343.pdf
Read in full with pdftotext. Lists amending Acts on PDF page 6.
Cited by 2 records; a page confirmed for 2: TPC-DTS, TPC-EFRIS.
ULII-SDA-2023 · statute · verified
Stamp Duty Act (Chapter 339), version at 31 December 2023
Uganda Legal Information Institute (ULII) and Laws.Africa, from the Law Reform Commission revision. 2023-12-31. Covers Text as at 31 December 2023.
Desktop/Personal/Tax Legislation and URA Returns/Stamp Duty Act Cap 339.pdf
Read the header and amendment list (PDF pages 5 and 6).
Cited by 1 record; a page confirmed for 0.
ULII-TAT-2023 · statute · verified
Tax Appeals Tribunals Act (Chapter 341), version at 31 December 2023
Uganda Legal Information Institute (ULII) and Laws.Africa, from the Law Reform Commission revision. 2023-12-31. Covers Text as at 31 December 2023.
Desktop/Personal/Tax Legislation and URA Returns/Tax Appeals Tribunals Cap 341.pdf
Read the header and amendment list (PDF page 4).
Cited by 0 records; a page confirmed for 0.
ULII-LGA-2023 · statute · verified
Local Governments Act (Chapter 138), version at 31 December 2023
Uganda Legal Information Institute (ULII) and Laws.Africa, from the Law Reform Commission revision. 2023-12-31. Covers Text as at 31 December 2023.
Desktop/Personal/Tax Legislation and URA Returns/Local Governments Act Cap 138.pdf
Read the header and amendment list (PDF page 9).
Cited by 0 records; a page confirmed for 0.
ULII-VAT-2000 · statute · verified
Value Added Tax Act, version at 31 December 2000 (file named Cap 344)
Uganda Legal Information Institute (ULII) and Laws.Africa. 2000-12-31. Covers Text as it was at 31 December 2000 to 30 June 2001.
https://ulii.org/akn/ug/act/statute/1996/8/eng@2000-12-31
The local file is the 2000 version, not the current Act, despite its file name. It cannot verify any VAT wording after 2001, so every VAT record is pending verification of its law. On 21 October 2026 the author replaced the local file with the 2023 revised edition (source LRC-VAT-2023), which the VAT records now cite. The local copy at Desktop/Personal/Tax Legislation and URA Returns/Value Added Tax Act Cap 344.pdf was replaced by the author with the 2023 revised edition (LRC-VAT-2023) on 21 October 2026; the dates cited here were read earlier in the ULII 2000 version, now cited online.
Cited by 0 records; a page confirmed for 0.
MOF-CG-1819 · budget · verified
Know Your Budget 2018: A Citizen's Guide to the Budget of FY 2018/19
Ministry of Finance, Planning and Economic Development. 2018-06. Covers FY2018/19.
Fetched online and read page images of PDF pages 10 and 11 (printed pages 7 and 8). It summarises the budget speech; the speech itself was not read.
Cited by 9 records; a page confirmed for 9: EDA-2018-OTT, EDA-2018-MMLEVY, EDA-2018-COOKOIL, EDA-2018-MOTORCYCLE, EDA-2018-TELECOM12, EDA-2018-FEES15, EDA-2018-FUEL100, ITA-2018-COMMISSION10, ITA-2018-AGRI1.
URA-ARR-1516 · ura-report · verified
Annual Revenue Report FY 2015/16
Uganda Revenue Authority. 2016. Covers FY2015/16.
Desktop/Personal/URA DATA BOOKS AND REVENUE REPORTS/Annual Revenue Report FY 2015-16.pdf
Policy measures table read from the page image (PDF page 33, printed page 29).
Cited by 3 records; a page confirmed for 2: EDA-2015-FUEL50, EDA-2015-LUBE5.
URA-ARR-1617 · ura-report · verified
Annual Revenue Report FY 2016/17
Uganda Revenue Authority. 2017. Covers FY2016/17, with the FY2017/18 outlook.
Desktop/Personal/URA DATA BOOKS AND REVENUE REPORTS/Annual Revenue Report FY 2016-17.pdf
The FY2017/18 outlook (PDF page 45, printed page 42) names the policy measures and their expected yield. No measure-level performance table was found in this report.
Cited by 5 records; a page confirmed for 5: EDA-2017-BEER, ITA-2017-BETTING15, ITA-2017-RENTEST, VAT-2017-WHEAT, CET-2021-CPO.
URA-ARR-1718 · ura-report · verified
Annual Revenue Report FY 2017/18
Uganda Revenue Authority. 2018. Covers FY2017/18.
Desktop/Personal/URA DATA BOOKS AND REVENUE REPORTS/Annual Revenue Report FY 2017-18.pdf
Table 9 read from the page image (PDF page 27, printed page 22).
Cited by 3 records; a page confirmed for 3: EDA-2017-BEER, ITA-2017-BETTING15, VAT-2017-WHEAT.
URA-ARR-1819 · ura-report · verified
Annual Revenue Report FY 2018/19
Uganda Revenue Authority. 2019. Covers FY2018/19.
Desktop/Personal/URA DATA BOOKS AND REVENUE REPORTS/Annual Revenue Report FY 2018-19.pdf
Figure 15 (PDF page 24, printed 18), Table 10 (PDF page 37, printed 31) and Table 11 (PDF page 38, printed 32) read from page images. The measure-level annex (A3) is an embedded Word file that is not in the PDF.
Cited by 7 records; a page confirmed for 7: EDA-2018-OTT, EDA-2018-MMLEVY, EDA-2018-COOKOIL, EDA-2018-MOTORCYCLE, EDA-2018-TELECOM12, ITA-2018-COMMISSION10, ITA-2018-AGRI1.
URA-ARR-1920 · ura-report · verified
Annual Revenue Report FY 2019/20
Uganda Revenue Authority. 2020. Covers FY2019/20.
Desktop/Personal/URA DATA BOOKS AND REVENUE REPORTS/Annual Revenve Report FY 2019-20.pdf
Table 20 (PDF page 50, printed 43) and Annex 3, the measure-level table (PDF pages 60 to 62, printed 53 to 55), read from page images. The file name misspells Revenue.
Cited by 10 records; a page confirmed for 9: ITA-2017-RENTEST, ITA-2019-BONDS10, ITA-2019-ASSET6, VAT-2019-WHVAT, VAT-2019-MEDICINES, TPC-DTS, TPC-EFRIS, SDA-2019-DEBT, CET-2019-PROTECT.
URA-ARR-2021 · ura-report · verified
Annual Revenue Report FY 2020/21
Uganda Revenue Authority. 2021. Covers FY2020/21.
Desktop/Personal/URA DATA BOOKS AND REVENUE REPORTS/Annual Revenue Report FY 2020-21.pdf
Table 21 (PDF page 42, printed 36) and Figure 7 (PDF page 19, printed 13) read from page images.
Cited by 4 records; a page confirmed for 2: EDA-2020-LATEASSENT, TPC-DTS.
URA-ARR-2122 · ura-report · verified
Annual Revenue Report FY 2021/22
Uganda Revenue Authority. 2022. Covers FY2021/22.
Desktop/Personal/URA DATA BOOKS AND REVENUE REPORTS/Annual Revenue Report FY 2021-22.pdf
Table 22 and its commentary (PDF pages 52 to 54, printed 45 to 47) read from page images.
Cited by 7 records; a page confirmed for 7: EDA-2021-FUEL100, EDA-2021-PLASTICS, CET-2021-TEXTILES, CET-2021-CPO, LEV-2021-FISHMAW, LEV-2021-TOBACCO, LEV-2021-MINERALS.
URA-ARR-2223 · ura-report · verified
Annual Revenue Report FY 2022/23
Uganda Revenue Authority. 2023. Covers FY2022/23.
Desktop/Personal/URA DATA BOOKS AND REVENUE REPORTS/Annual Revenue Report FY 2022-23.pdf
Table 22 (PDF page 62, printed 55) and the Digital Tax Solution section (PDF page 58, printed 51) read.
Cited by 3 records; a page confirmed for 2: EDA-2018-COOKOIL, TPC-DTS.
WIDER-2025-112 · research · verified
The panopticon taxman: the impact of e-invoicing on VAT compliance in Uganda (WIDER Working Paper 2025/112)
UNU-WIDER; authors Adrienne Lees, Maria Jouste, Nicholas Musoke and Joseph Okello. 2025-12. Covers VAT returns January 2021 to June 2023.
https://doi.org/10.35188/UNU-WIDER/2025/671-1 · Desktop/Personal/URA DATA BOOKS AND REVENUE REPORTS/wp2025-112-panopticon-taxman-impact-einvoicing-VAT-compliance-Uganda.pdf
Published working paper, read with pdftotext: abstract (PDF page 2) and institutional background (PDF pages 12 to 14).
Cited by 1 record; a page confirmed for 1: TPC-EFRIS.
REPO-REVENUE · dataset · verified
Revenue collections and targets by tax head (data/raw/Revenue_by_TaxHead.json)
Uganda Revenue Authority, Annual Data Books FY2019/20 and FY2024/25, as compiled in this repository. 2026. Covers FY2015/16 to FY2024/25.
data/raw/Revenue_by_TaxHead.json
Existing repository extract, reused, not copied.
Cited by 4 records; a page confirmed for 0.
REPO-EXCISE · dataset · verified
Excise and VAT detail by product (data/raw/Excise_VAT_Detail.json)
Uganda Revenue Authority, Annual Data Books, as compiled in this repository. 2026. Covers FY2015/16 to FY2024/25 (targets to FY2020/21).
data/raw/Excise_VAT_Detail.json
Existing repository extract, reused, not copied.
Cited by 1 record; a page confirmed for 0.
REPO-MACRO · dataset · verified
Macroeconomic indicators (data/raw/MacroEconomic.json)
Uganda Revenue Authority Annual Data Book and Uganda Bureau of Statistics, as compiled in this repository. 2026. Covers FY2015/16 to FY2024/25.
data/raw/MacroEconomic.json
GDP at market prices (from FY2016/17) and headline inflation. Used for shares of GDP and the deflator.
Cited by 0 records; a page confirmed for 0.
ULII-CATALOGUE · catalogue · verified
ULII legislation catalogue: alphabetical listings of Ugandan legislation (letters C, E, F, I, S, T, U and V)
Uganda Legal Information Institute (ULII) and Laws.Africa. 2026-10-21. Covers Ugandan legislation from 1902 to 2026 as catalogued.
https://ulii.org/en/legislation/all
Read page by page with the alphabet filter. Each entry gives the title, number or chapter, status and an FRBR address with a version date. The documents themselves were not opened: ULII serves them behind a browser verification check, which was not completed. Version dates are read as described in the long-view definition.
Cited by 0 records; a page confirmed for 0.
EAC-CMA-2018 · statute · verified
East African Community Customs Management Act, 2004 (Revised Edition 2018)
East African Community Secretariat. 2018. Covers The Act as amended to 30 June 2018.
Desktop/Personal/Tax Legislation and URA Returns/EAST AFRICAN COMMUNITY CUSTOMS 2004.pdf
Edition notes (PDF page 1) and section 1 (PDF page 13) read with PyMuPDF.
Cited by 0 records; a page confirmed for 0.
TP-REGS-2011 · statute · verified
The Income Tax (Transfer Pricing) Regulations 2011, Statutory Instrument 30 of 2011
Government of Uganda, Statutory Instruments Supplement 18 to the Uganda Gazette No. 43 of 24 June 2011. 2011-06-24. Covers In force from 1 July 2011.
Desktop/Personal/Tax Legislation and URA Returns/Income Tax (Transfer Pricing) Regulations 2011.pdf
Gazette cover (PDF page 1) and regulation 1 (PDF page 2) read with PyMuPDF.
Cited by 0 records; a page confirmed for 0.
URA-DB-2425 · ura-report · verified
URA Annual Data Book FY 2024/25
Uganda Revenue Authority. 2025. Covers FY2021/22 to FY2024/25.
Desktop/Personal/URA DATA BOOKS AND REVENUE REPORTS/URA ANNUAL DATA BOOK FY 2024-25.pdf
Table 1.1.9, Performance of tax policy measures (PDF page 23, printed 23), read for FY2023/24 and FY2024/25. It gives targets and actuals by tax head only, with no single measures and no administrative row. Its FY2021/22 figures match the FY2021/22 revenue report.
Cited by 0 records; a page confirmed for 0.
ULII-UGHCCD-2019-5 · judgment · verified
Turyakira John Robert and Odur Anthony v Uganda Revenue Authority, Miscellaneous Cause No. 166 of 2018, [2019] UGHCCD 5 (ruling of 8 February 2019)
High Court of Uganda, Civil Division (Ssekaana J), as published by ULII. 2019-02-08. Covers Ruling.
https://ulii.org/en/akn/ug/judgment/ughccd/2019/5/eng@2019-02-08
Read in full from the Word copy published by ULII. The ruling has no page numbers; citations give the part of the ruling.
Cited by 1 record; a page confirmed for 0.
ULII-UGHCCD-2020-154 · judgment · verified
Capital Shoppers Ltd and 4 Others v Uganda Revenue Authority, Miscellaneous Application No. 265 of 2020, [2020] UGHCCD 154 (ruling of 10 July 2020)
High Court of Uganda, Civil Division (Ssekaana J), as published by ULII. 2020-07-10. Covers Ruling on a temporary injunction.
https://ulii.org/en/akn/ug/judgment/ughccd/2020/154/eng@2020-07-10
Read in full from the PDF published by ULII (14 pages).
Cited by 1 record; a page confirmed for 0.
TAT-2023-134 · judgment · verified
MTN Uganda Limited v Uganda Revenue Authority, TAT Application No. 134 of 2023, [2026] UGTAT 46 (ruling of 30 June 2026, with a dissenting ruling)
Tax Appeals Tribunal (Chombo, Nambi and Katwe). 2026-06-30. Covers Ruling on an additional assessment of local excise duty on over-the-top services, April 2020 to June 2021.
https://ulii.org/en/akn/ug/judgment/ugtat/2026/46/eng@2026-06-30 · Downloads/MTN Uganda Limited v Uganda Revenue Authority TAT 134 Of 2023.(30th June,2026).pdf
A scanned copy of 93 pages supplied by the author, read as page images. Read: pages 1 and 2 (introduction and background), 49 to 73 (findings, remedies and orders of the majority) and 74 and 91 to 93 (the dissenting ruling and its orders). Pages 3 to 48 and 75 to 90 were not read.
Cited by 1 record; a page confirmed for 0.
HC-MA-2019-744 · judgment · verified
Alcohol Association of Uganda, Nile Breweries Limited and 38 Others v The Attorney General and Uganda Revenue Authority, Miscellaneous Application No. 744 of 2019 (arising out of Miscellaneous Cause No. 398 of 2019), ruling of 5 November 2019
High Court of Uganda (Ssekaana J). 2019-11-05. Covers Ruling on a temporary injunction.
https://ulii.org/en/akn/ug/judgment/ughccd/2019/220/eng@2019-11-05 · Downloads/ALCOHOL-ASSOCIATION-OF-UGANDA-NILE-BREWERIES-AND-38-OTHERS-VS-URA-744-OF-2019.pdf
A scanned copy of 10 pages supplied by the author, bearing URA's litigation receipt stamp of 5 November 2019. Pages 1, 2 and 8 to 10 read as page images (the application, its grounds, the law applied and the decision); pages 3 to 7 not read.
Cited by 1 record; a page confirmed for 0.
ACT-EDA-2016-12 · statute · verified
Excise Duty (Amendment) Act, 2016 (Act 12 of 2016)
Parliament of Uganda, published by the Uganda Printing and Publishing Corporation. 2016-06-15. Covers Assented 28 May 2016; in force 1 July 2016.
Desktop/Tax legislation Amendment Acts/Excise Duty (Amendment) Act, 2016.pdf
Acts Supplement No. 9 to the Uganda Gazette No. 42, Volume CIX, dated 15 June 2016. Read from the text layer of the copy supplied by the author (4 pages).
Cited by 5 records; a page confirmed for 5: EDA-2018-FUEL100, EDA-2016-CIGARETTES, EDA-2016-FUEL, EDA-2016-HEALTH-REFUND, EDA-2016-FURNITURE.
ACT-EDA-2017-11 · statute · verified
Excise Duty (Amendment) Act, 2017 (Act 11 of 2017)
Parliament of Uganda, published by the Uganda Printing and Publishing Corporation. 2017-06-30. Covers Assented 13 June 2017; in force 1 July 2017.
Desktop/Tax legislation Amendment Acts/Excise Duty (Amendment) Act, 2017.pdf
Acts Supplement No. 7 to the Uganda Gazette No. 37, Volume CX, dated 30 June 2017. Read from the text layer of the copy supplied by the author (4 pages).
Cited by 1 record; a page confirmed for 1: EDA-2017-BEER.
ACT-EDA-2018-9 · statute · verified
Excise Duty (Amendment) Act, 2018 (Act 9 of 2018)
Parliament of Uganda, published by the Uganda Printing and Publishing Corporation. 2018-06-29. Covers Assented 21 June 2018; in force 1 July 2018.
Desktop/Tax legislation Amendment Acts/Excise Duty (Amendment) Act, 2018.pdf
Acts Supplement No. 2 to the Uganda Gazette No. 33, Volume CXI, dated 29 June 2018. Read in full from the text layer of the copy supplied by the author (9 pages).
Cited by 7 records; a page confirmed for 6: EDA-2018-OTT, EDA-2018-MMLEVY, EDA-2018-COOKOIL, EDA-2018-MOTORCYCLE, EDA-2018-FEES15, EDA-2018-FUEL100.
ACT-ITA-2017-10 · statute · verified
Income Tax (Amendment) Act, 2017 (Act 10 of 2017)
Parliament of Uganda, published by the Uganda Printing and Publishing Corporation. 2017-06-30. Covers Assented 13 June 2017; in force 1 July 2017.
Desktop/Tax legislation Amendment Acts/Income Tax (Amendment) Act, 2017.pdf
Acts Supplement No. 7 to the Uganda Gazette No. 37, Volume CX, dated 30 June 2017. Read from the text layer of the copy supplied by the author (8 pages).
Cited by 2 records; a page confirmed for 2: ITA-2017-BETTING15, ITA-2017-RENTEST.
ACT-ITA-2018-7 · statute · verified
Income Tax (Amendment) Act, 2018 (Act 7 of 2018)
Parliament of Uganda, published by the Uganda Printing and Publishing Corporation. 2018-06-29. Covers Assented 21 June 2018; in force 1 July 2018.
Desktop/Tax legislation Amendment Acts/Income Tax (Amendment) Act, 2018.pdf
Acts Supplement No. 2 to the Uganda Gazette No. 33, Volume CXI, dated 29 June 2018. Read from the text layer of the copy supplied by the author (10 pages).
Cited by 3 records; a page confirmed for 2: ITA-2018-COMMISSION10, ITA-2018-AGRI1.
ACT-VAT-2017-8 · statute · verified
Value Added Tax (Amendment) Act, 2017 (Act 8 of 2017)
Parliament of Uganda, published by the Uganda Printing and Publishing Corporation. 2017-06-30. Covers Assented 13 June 2017; in force 1 July 2017.
Desktop/Tax legislation Amendment Acts/Value Added Tax (Amendment) Act, 2017.pdf
Acts Supplement No. 7 to the Uganda Gazette No. 37, Volume CX, dated 30 June 2017. Read from the text layer of the copy supplied by the author (4 pages).
Cited by 1 record; a page confirmed for 0.
ACT-TPC-2017-9 · statute · verified
Tax Procedures Code (Amendment) Act, 2017 (Act 9 of 2017)
Parliament of Uganda, published by the Uganda Printing and Publishing Corporation. 2017-06-30. Covers Assented 13 June 2017; in force 1 July 2017.
Desktop/Tax legislation Amendment Acts/Tax Procedures Code (Amendment) Act, 2017.pdf
Acts Supplement No. 7 to the Uganda Gazette No. 37, Volume CX, dated 30 June 2017. Read from the text layer of the copy supplied by the author (4 pages).
Cited by 1 record; a page confirmed for 1: TPC-DTS.
LRC-VAT-2023 · statute · verified
Value Added Tax Act (Chapter 344), Revised Laws of Uganda, 2023 edition
Uganda Law Reform Commission revision, as downloaded from the Educite Virtual Library on 9 March 2026. 2023-12-31. Covers Revised and consolidated as at 31 December 2023; the history line lists amending Acts up to Act 20 of 2023.
Desktop/Personal/Tax Legislation and URA Returns/Value Added Tax Act Cap 344.pdf
Supplied by the author on 21 October 2026 to replace the 2000 version kept under the same file name. Read with PyMuPDF; schedule pages 47 to 61 and sections 4 and 5 read for this register.
Cited by 3 records; a page confirmed for 3: VAT-2017-WHEAT, VAT-2019-WHVAT, VAT-2019-MEDICINES.
WIDER-2020-70 · research · verified
An analysis of the distributional impact of excise duty in Uganda using a tax-benefit microsimulation model (WIDER Working Paper 2020/70)
UNU-WIDER; authors Susan Namirembe Kavuma, Christine Byaruhanga, Nicholas Musoke, Patrick Loke, Michael Noble and Gemma Wright. 2020-06. Covers 2019, modelled on the UNHS 2016/17.
https://doi.org/10.35188/UNU-WIDER/2020/827-6 · Downloads/wp2020-70.pdf
Read in full; decile shares transcribed from Table A2 (PDF page 23, printed 21).
Cited by 0 records; a page confirmed for 0.
CGD-WP443-2016 · research · verified
The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda (CGD Working Paper 443; CEQ Working Paper 53)
Center for Global Development and the Commitment to Equity Institute; authors Jon Jellema, Nora Lustig, Astrid Haas and Sebastian Wolf. 2016-11. Covers 2012/13, UNHS.
Downloads/taxes-transfers-subsidies-uganda.pdf
Read: allocation of VAT and excise (section 3.3.3), indirect tax results (section 4.5, Table 6) and conclusions.
Cited by 0 records; a page confirmed for 0.
BMJO-2019-026150 · research · verified
Does cigarette demand respond to price increases in Uganda? Price elasticity estimates using the Uganda National Panel Survey and Deaton's method (BMJ Open 2019;9:e026150)
BMJ Open; authors Grieve Chelwa and Corne van Walbeek. 2019. Covers Uganda National Panel Survey 2005/06 and 2009/10.
https://doi.org/10.1136/bmjopen-2018-026150 · Downloads/e026150.full.pdf
Read: abstract and Table 5 (PDF page 6). Open access, CC BY.
Cited by 0 records; a page confirmed for 0.
IGC-2025-UGA24179 · research · verified
Mobile money tax: financial inclusion versus financial development. Evidence using transaction-level data, the case of Uganda (IGC final report UGA-24179)
International Growth Centre; authors Lorenzo Spadavecchia, Adam Mugume and Jimmy Apaa. 2025-05. Covers Mobile money transactions in 2018; Uganda National Panel Survey.
Downloads/Spadavecchia-et-al-Final-Report-May-2025.pdf
Read: introduction, data, intensive-margin results (Table 0-1) and conclusion.
Cited by 0 records; a page confirmed for 0.
ACT-EDA-2024 · statute · verified
Excise Duty (Amendment) Act, 2024
Parliament of Uganda (Parliament Library copy). 2024-07-01. Covers In force from 1 July 2024.
Downloads/Excise Duty (Amendment) Act, 2024.pdf
A scan stamped by the Parliament Library (17 July 2024), 9 pages, read in full except paragraph 3(g): the replacement text for item 7 (cement) is missing from the copy. Commencement 1 July 2024 (s. 1). The ULII consolidation of the Excise Duty Act 'as at 1 July 2025' does not apply this Act.
Cited by 1 record; a page confirmed for 0.
ACT-EDA-2025-14 · statute · verified
Excise Duty (Amendment) Act, 2025 (Act 14 of 2025)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2025-07-04. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Excise Duty (Amendment) Act, 2025.pdf
Acts Supplement No. 9 to the Uganda Gazette No. 54, Volume CXVIII, dated 4 July 2025. Read in full (5 pages).
Cited by 4 records; a page confirmed for 3: EDA-2025-CIGARETTES, EDA-2025-BEER, EDA-2025-REMISSION.
ACT-EDA-2026-22 · statute · verified
Excise Duty (Amendment) Act, 2026 (Act 22 of 2026)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2026-08-28. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Excise Duty (Amendment) Act, 2026.pdf
Acts Supplement No. 9 to the Uganda Gazette No. 83, Volume CXIX, dated 28 August 2026. Read in full (4 pages).
Cited by 9 records; a page confirmed for 9: EDA-2026-FUEL, EDA-2026-SPIRITS, EDA-2026-MOTORCYCLE, EDA-2026-PLASTICS, EDA-2026-COOKOIL, EDA-2026-CEMENT, EDA-2026-SUGAR, EDA-2026-PAINTS, EDA-2026-COOKFAT.
ACT-ITA-2025-13 · statute · verified
Income Tax (Amendment) Act, 2025 (Act 13 of 2025)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2025-07-04. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Income Tax (Amendment) Act, 2025.pdf
Acts Supplement No. 9 to the Uganda Gazette No. 54, Volume CXVIII, dated 4 July 2025. Read in full (4 pages).
Cited by 3 records; a page confirmed for 3: ITA-2026-BUJAGALI, ITA-2025-STARTUPS, ITA-2025-DIGITAL.
ACT-ITA-2026-21 · statute · verified
Income Tax (Amendment) Act, 2026 (Act 21 of 2026)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2026-08-28. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Income Tax (Amendment) Act, 2026.pdf
Acts Supplement No. 9 to the Uganda Gazette No. 83, Volume CXIX, dated 28 August 2026. Read in full (13 pages).
Cited by 5 records; a page confirmed for 5: ITA-2026-PAYE, ITA-2026-BUJAGALI, ITA-2026-DEBENTURES5, ITA-2026-ENTERTAINERS6, ITA-2026-HOTELS.
ACT-TPC-2025-11 · statute · verified
Tax Procedures Code (Amendment) Act, 2025 (Act 11 of 2025)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2025-07-04. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Tax Procedures Code (Amendment) Act, 2025.pdf
Acts Supplement No. 9 to the Uganda Gazette No. 54, Volume CXVIII, dated 4 July 2025. Read in full (7 pages).
Cited by 4 records; a page confirmed for 4: TPC-2025-NIN, TPC-2025-WAIVER, TPC-2025-EFRIS-PENALTY, TPC-2025-GAMING-GATEWAY.
ACT-SDA-2026-16 · statute · verified
Stamp Duty (Amendment) Act, 2026 (Act 16 of 2026)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2026-06-05. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Stamp Duty (Amendment) Act, 2026.pdf
Acts Supplement No. 6 to the Uganda Gazette No. 57, Volume CXIX, dated 5 June 2026. Read in full (6 pages).
Cited by 1 record; a page confirmed for 1: SDA-2026-VEHICLES.
ACT-VAT-2025 · statute · verified
Value Added Tax (Amendment) Act, 2025 (printed impression, Act number not printed)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2025-06-30. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/VALUE ADDED TAX ACT 2025.pdf
A scanned printed impression of the bill as passed: the Clerk to Parliament's authentication dated 19 May 2025 and the President's assent signed and dated 30 June 2025 by hand. No Act number or gazette is printed. Read as page images (6 pages).
Cited by 2 records; a page confirmed for 2: VAT-2025-AIRCRAFT, VAT-2025-SOLAR-BIOMASS.
ACT-VAT-2026 · statute · verified
Value Added Tax (Amendment) Act, 2026 (copy without Act number or dates)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2026. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Value Added Tax (Amendment) Act.pdf
A typeset copy whose Act number, date of assent and date of commencement lines are blank; section 1 provides that it comes into force on 1 July 2026. Read in full (6 pages). Whether and when it was assented to and gazetted is not shown by this copy.
Cited by 1 record; a page confirmed for 1: VAT-2026-THRESHOLD.
MOF-BS-2627 · budget · verified
Budget Speech, Financial Year 2026/27
Ministry of Finance, Planning and Economic Development; delivered by Henry Musasizi, Minister of Finance. 2026-06-11. Covers FY2026/27.
Desktop/Tax legislation Amendment Acts/Budget Speech FY2026.pdf
Read: tax measures for FY2026/27 (paragraphs 141 to 148, PDF pages 42 to 45, printed pages 38 to 41).
Cited by 16 records; a page confirmed for 13: EDA-2026-FUEL, EDA-2026-SPIRITS, EDA-2026-MOTORCYCLE, EDA-2026-PLASTICS, EDA-2026-COOKOIL, EDA-2026-CEMENT, EDA-2026-SUGAR, EDA-2026-PAINTS, EDA-2026-COOKFAT, ITA-2026-PAYE, ITA-2026-BUJAGALI, VAT-2026-THRESHOLD, SDA-2026-VEHICLES.
ACT-ITA-2016-20 · statute · verified
Income Tax (Amendment) Act, 2016 (Act 20 of 2016)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2016-12-30. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Income Tax (Amendment) Act, 2016.pdf
Acts Supplement No. 15 to the Uganda Gazette No. 88, Volume CIX, dated 30 December 2016. Read in full (6 pages). Assented to on 19 November 2016, in force from 1 July 2016.
Cited by 3 records; a page confirmed for 3: ITA-2016-MP-EXEMPT, ITA-2016-TREATY, ITA-2016-BETTING-REPEAL.
ACT-VAT-2022-14 · statute · verified
Value Added Tax (Amendment) Act, 2022 (Act 14 of 2022)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2022-06-22. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Value Added Tax (Amendment) Act, 2022.pdf
Acts Supplement No. 7 to the Uganda Gazette No. 35, Volume CXV, dated 22 June 2022. Read in full (4 pages).
Cited by 5 records; a page confirmed for 5: VAT-2022-IMPORTED-SERVICES, VAT-2022-CASHBASIS, VAT-2022-ASSISTIVE, VAT-2022-COTTONSEED, VAT-2022-SANITARY.
ACT-SDA-2022-10 · statute · verified
Stamp Duty (Amendment) Act, 2022 (Act 10 of 2022)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2022-06-22. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Stamp Duty (Amendment) Act, 2022.pdf
Acts Supplement No. 7 to the Uganda Gazette No. 35, Volume CXV, dated 22 June 2022. Read in full (2 pages). The author's files named Stamp Duty (Amendment) Act 2016 and 2018 are copies of this Act.
Cited by 1 record; a page confirmed for 1: SDA-2022-LOANS.
ACT-TPC-2022-13 · statute · verified
Tax Procedures Code (Amendment) Act, 2022 (Act 13 of 2022)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2022-06-22. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Tax Procedures Code (Amendment) Act, 2022.pdf
Acts Supplement No. 7 to the Uganda Gazette No. 35, Volume CXV, dated 22 June 2022. The file also holds the Appropriation Act 2022 (PDF pages 1 to 56) and two scans of this Act (pages 57 to 63 and 64 to 70); the cleaner second scan is cited.
Cited by 3 records; a page confirmed for 3: TPC-2022-CLOSURE, TPC-2022-OFFENCES, TPC-2022-INFORMERS.
ACT-EDA-2023-24 · statute · verified
Excise Duty (Amendment) (No. 2) Act, 2023 (Act 24 of 2023)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2023-08-25. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Excise Duty (Amendment) (No. 2) Act, 2023.pdf
Acts Supplement No. 11 to the Uganda Gazette No. 56, Volume CXVI, dated 25 August 2023. The Act is on PDF page 1; the rest of the file is the Foreign Exchange (Amendment) Act 2023.
Cited by 1 record; a page confirmed for 1: EDA-2023-ISLAMIC.
ACT-ITA-2023-25 · statute · verified
Income Tax (Amendment) Act, 2023 (Act 25 of 2023)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2023-08-25. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Income Tax (Amendment) Act, 2023.pdf
Acts Supplement No. 11 to the Uganda Gazette No. 56, Volume CXVI, dated 25 August 2023, at PDF pages 10 to 16 of a file that also holds the Stamp Duty (Amendment) Act 2023 and the Tax Procedures Code (Amendment) Act 2023. The author's file named Stamp Duty (Amendment) Act 2023 is a copy of the same file.
Cited by 4 records; a page confirmed for 4: ITA-2023-DST, ITA-2023-LOSSES, ITA-2023-PROSECUTORS, ITA-2023-BETTING.
ACT-SDA-2023-21 · statute · verified
Stamp Duty (Amendment) Act, 2023 (Act 21 of 2023)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2023-08-25. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Income Tax (Amendment) Act, 2023.pdf
Acts Supplement No. 11 to the Uganda Gazette No. 56, Volume CXVI, dated 25 August 2023, at PDF pages 1 to 9 of the file named Income Tax (Amendment) Act 2023.
Cited by 1 record; a page confirmed for 1: SDA-2023-ISLAMIC.
ACT-TPC-2023-22 · statute · verified
Tax Procedures Code (Amendment) Act, 2023 (Act 22 of 2023)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2023-08-25. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Income Tax (Amendment) Act, 2023.pdf
Acts Supplement No. 11 to the Uganda Gazette No. 56, Volume CXVI, dated 25 August 2023, at PDF pages 17 to 21 of the file named Income Tax (Amendment) Act 2023.
Cited by 3 records; a page confirmed for 3: TPC-2023-WAIVER, TPC-2023-STAMP-OFFENCES, TPC-2023-REMISSION.
ACT-VAT-2024-16 · statute · verified
Value Added Tax (Amendment) Act, 2024 (Act 16 of 2024)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2024-07-19. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Value Added Tax (Amendment) Act, 2024.pdf
Acts Supplement No. 8 to the Uganda Gazette No. 46, Volume CXVII, dated 19 July 2024. Read in full (4 pages).
Cited by 4 records; a page confirmed for 4: VAT-2024-EMPLOYEE-SUPPLIES, VAT-2024-AUCTION, VAT-2024-EV, VAT-2024-OFFSET.
ACT-TPC-2024-18 · statute · verified
Tax Procedures Code (Amendment) Act, 2024 (Act 18 of 2024)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2024-07-19. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Tax Procedures Code (Amendment) Act, 2024.pdf
Acts Supplement No. 8 to the Uganda Gazette No. 46, Volume CXVII, dated 19 July 2024. Read in full (2 pages).
Cited by 2 records; a page confirmed for 2: TPC-2024-DESTRUCTION, TPC-2024-WAIVER.
EY-GTN-2026-1253 · research · verified
Uganda issues tax amendment Acts for 2026 (EY Global Tax News 2026-1253)
EY. 2026-06-11. Covers FY2026/27.
https://taxnews.ey.com/news/2026-1253-uganda-issues-tax-amendment-acts-for-2026
Reports that the President assented to the 2026 tax amendment Acts on 18 May 2026 and that the VAT changes, including the registration threshold of UGX 300 million, take effect on 1 July 2026. Used for the assent date the author's copy of the VAT Act leaves blank.
Cited by 1 record; a page confirmed for 0.
Decisions on record: 4
Tax Appeals Tribunal and court decisions on the amendments in the register. Found by searching ULII on 21 October 2026 for over-the-top services, mobile money, withholding VAT, digital tax stamps, e-invoicing and rental tax; the other records have not yet been searched. ULII's search could be read, but its judgment pages sit behind a security check that the register's browser could not pass, so each decision was first listed from ULII's index; a judgment is marked read once its full text has been read from a copy downloaded from ULII. A listed decision says what the case was about, not what it held. Searches for withholding VAT and rental tax found no decision on those amendments.
MTN Uganda Limited v Uganda Revenue Authority Application No. 134 of 2023, [2026] UGTAT 46 (judgment read)
Application allowed by a majority, with costs; the assessment set aside, the objection decision vacated and the statutory deposit to be refunded. The Tribunal held that the taxable event was access to over-the-top services, charged per user per day, not network activity generally; that the law set no technical test of access; and that URA's method, built on monitoring data captured before blocking controls, a 1KB threshold with no statutory basis, and no reconciliation with the operator's payment records, did not reliably identify that event. One member dissented and would have upheld the assessment. EDA-2018-OTT
Turyakira and Another v Uganda Revenue Authority Miscellaneous Cause No. 166 of 2018, [2019] UGHCCD 5 (judgment read)
Dismissed as overtaken by events, each party bearing its own costs. The court held that it had jurisdiction, since the claim was to enforce the right to property under Article 50 and not a tax dispute for the Tribunal, but URA had withdrawn its reading that deposits were taxable on 4 July 2018, before the case was filed, and had ordered refunds. EDA-2018-MMLEVY
Alcohol Association of Uganda, Nile Breweries Limited and 38 Others v The Attorney General and Uganda Revenue Authority Miscellaneous Application No. 744 of 2019 (arising out of Miscellaneous Cause No. 398 of 2019), [2019] UGHCCD 220 (judgment read)
Temporary injunction refused and the application dismissed with costs. The court held that it should be slow to restrain a public body from doing what the law allows, that regulations in force must be obeyed until declared invalid, and that the public interest in the tax stamp programme outweighed the producers' private interests. TPC-DTS
Capital Shoppers Ltd and 4 Others v Uganda Revenue Authority Miscellaneous Application No. 265 of 2020, [2020] UGHCCD 154 (judgment read)
Injunction refused, with no order as to costs. The court held that public interest weighs against restraining URA from collecting or managing revenue save in exceptional circumstances, and that the gazette notice already bound the VAT-registered applicants. Whether the notice goes beyond s. 73A of the Act was left to the pending judicial review. TPC-EFRIS