TaxIntellilytics Stories

The dispatch book · File 025 · last verified 28 October 2026

TaxIntellilytics Stories · The Dispatch Book · taxintellilyticsstories.com/research/reform-tracker/TIL-REF-2026-025 · printed

File 025 · from MoFPED · to MoFPED and Parliament

Review regressivity of VAT exemptions

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

“Review regressivity of VAT exemptions.”

Executive Summary, policy reforms (Foster fairness and progressivity), pdf p.ix

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) (Executive Summary, policy reforms (Foster fairness and progressivity), pdf p.ix).

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: Review regressivity of VAT exemptions.
  2. ProblemDocumentedStated in DRMS2 under its strategic objectives.
  3. RecommendationDocumented"Review regressivity of VAT exemptions." (MoFPED, Executive Summary, policy reforms (Foster fairness and progressivity), pdf p.ix)
  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. DRMS2 lists: Review regressivity of VAT exemptions.

Problem. Stated in DRMS2 under its strategic objectives.

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

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