TaxIntellilytics Stories

The dispatch book · File 003 · last verified 28 October 2026

TaxIntellilytics Stories · The Dispatch Book · taxintellilyticsstories.com/research/reform-tracker/TIL-REF-2026-003 · printed

File 003 · from IMF · to MoFPED and Parliament

Apply VAT to fuel products, with offsetting cuts in fuel excise.

314days in the tray, no public evidence of actionRecommended 18 Dec 2025

Evidence slip

Sent18.12.25ReviewedLawDone

From IMF · to MoFPED (policy; presents tax bills) and Parliament (enactment) · VAT

“Apply VAT to fuel products (with offsetting reductions in excises expected to produce net revenue gains).”

section 13, tax policy priorities under 'Reinvigorate implementation of DRMS-2'

contrary law clipped to this file

The desks

Sent18.12.25Uganda: Selected IMF Staff Findings and Policy Recommendatio…
Reviewed
no evidence
Law
no evidence
Funded
no evidence
Under way
no evidence
Done
no evidence
Evaluated
no evidence

Sent, 18 December 2025. Recommended in Uganda: Selected IMF Staff Findings and Policy Recommendations (section 13, tax policy priorities under 'Reinvigorate implementation of DRMS-2').

The route slip

From finding to result, link by link

Each box is one link of the reform chain. ✓ documented; ? claimed but not documented; · no evidence yet, with what it needs. This file stops at: Action.

  1. FindingDocumentedIMF staff recommend: Apply VAT to fuel products (with offsetting reductions in excises expected to produce net revenue gains).
  2. ProblemDocumentedFuel is taxed by excise outside the VAT chain.
  3. RecommendationDocumented"Apply VAT to fuel products (with offsetting reductions in excises expected to produce net revenue gains)." (IMF (IMF and IDA staff), section 13, tax policy priorities under 'Reinvigorate implementation of DRMS-2')
  4. Legal powerDocumentedPFM Act 2015 s.8 (the Minister presents tax and revenue bills to Parliament); opened, PFMA-S8
  5. InstitutionNamedMoFPED (policy; presents tax bills) and Parliament (enactment)
  6. ActionNo evidence yetneeds a dated decision, response or delivery document
  7. OutputNo evidence yetneeds a published output measure
  8. OutcomeNo evidence yetneeds an outcome measure with a baseline
  9. EvaluationNo evidence yetneeds an evaluation with a stated method

In the amendment register

contrary law

Excise duty on petrol raised to UGX 1,750 and on diesel to UGX 1,430 per litre

Excise Duty (Amendment) Act 2026 · signed 20 August 2026

Open the register's case file EDA-2026-FUEL →

Why it was recommended

Finding. IMF staff recommend: Apply VAT to fuel products (with offsetting reductions in excises expected to produce net revenue gains).

Problem. Fuel is taxed by excise outside the VAT chain.

Strength of the evidence behind it: medium.

Note. The FY2026/27 Excise Act raised fuel excise to UGX 1,750 (petrol) and 1,430 (diesel) a litre (register EDA-2026-FUEL), the opposite direction; no VAT on fuel was enacted.

Who has the power to act

MoFPED (policy; presents tax bills) and Parliament (enactment). Legal power checked: PFM Act 2015 s.8 (the Minister presents tax and revenue bills to Parliament); opened, PFMA-S8.

Sources