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13 September 2016

Uganda implements Tax Procedures Code

The Ugandan Minister of Finance issued a statutory instrument on 18 March 2016 appointing 1 July 2016 as the effective date for the implementation of The Tax Procedures Code Act No. 8 of 2014. The objective of this new law is to provide a single regulation on all procedural aspects relating to Income Tax, Value Added Tax (VAT) and Excise Duty and any other taxes that could be added by the Minister to the Act by Statutory Instrument. The existing provisions in the different tax laws that deal with procedures have been replaced by the provisions of the new Act. The Act streamlines tax procedures, clarifies existing tax procedures and introduces some key reforms.

A Tax Alert prepared by Ernst & Young Uganda, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-1535

Document ID: 2016-1535

 

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