TaxIntellilytics Stories

The dispatch book · File 004 · last verified 28 October 2026

TaxIntellilytics Stories · The Dispatch Book · taxintellilyticsstories.com/research/reform-tracker/TIL-REF-2026-004 · printed

File 004 · from IMF · to MoFPED and Parliament

Narrow the VAT exemption for raw foodstuffs.

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

“Narrow the list of raw foodstuffs exempted from the VAT.”

section 13, tax policy priorities

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).

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: Narrow the list of raw foodstuffs exempted from the VAT.
  2. ProblemDocumentedBroad VAT exemptions erode the base.
  3. RecommendationDocumented"Narrow the list of raw foodstuffs exempted from the VAT." (IMF (IMF and IDA staff), section 13, tax policy priorities)
  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

Why it was recommended

Finding. IMF staff recommend: Narrow the list of raw foodstuffs exempted from the VAT.

Problem. Broad VAT exemptions erode the base.

Strength of the evidence behind it: medium.

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