TaxIntellilytics Stories

The dispatch book · File 015 · last verified 28 October 2026

TaxIntellilytics Stories · The Dispatch Book · taxintellilyticsstories.com/research/reform-tracker/TIL-REF-2026-015 · printed

File 015 · from MoFPED · to MoFPED and Parliament

VAT Tax Expenditure rationalisation (DRMS2 strategy, policy).

180days in the tray, no public evidence of actionRecommended 1 May 2026

Evidence slip

Sent01.05.26ReviewedLawDone

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

“VAT Tax Expenditure rationalisation”

Table 10, strategy list, pp.41 to 42

The desks

Sent01.05.26Domestic Revenue Mobilisation Strategy 2025/26 to 2029/30 (D…
Reviewed
no evidence
Law
no evidence
Funded
no evidence
Under way
no evidence
Done
no evidence
Evaluated
no evidence

Sent, 1 May 2026. Recommended in Domestic Revenue Mobilisation Strategy 2025/26 to 2029/30 (DRMS2) (Table 10, strategy list, pp.41 to 42).

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. FindingDocumentedDRMS2 lists 'VAT Tax Expenditure rationalisation' as a policy strategy, with UGX 156.9 bn in FY2029/30 (Table 10).
  2. ProblemDocumentedDomestic revenue is below the NDP IV path; DRMS2's gap is stated as 4.4% of GDP (Table 2).
  3. RecommendationDocumentedDRMS2 Table 10 strategy 'VAT Tax Expenditure rationalisation'
  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 delivery document or decision
  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. DRMS2 lists 'VAT Tax Expenditure rationalisation' as a policy strategy, with UGX 156.9 bn in FY2029/30 (Table 10).

Problem. Domestic revenue is below the NDP IV path; DRMS2's gap is stated as 4.4% of GDP (Table 2).

Strength of the evidence behind it: medium.

Note. DRMS2 is MoFPED's published strategy; no Cabinet approval of the strategy itself was found in the document (Foreword, pdf p.ii). Each strategy is therefore tracked on its own evidence.

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

  • Domestic Revenue Mobilisation Strategy 2025/26 to 2029/30 (DRMS2)
    MoFPED · 2026-05-01 · pages cited per record