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Uganda: Indirect tax measures proposed in 2019 budget

Uganda: Indirect tax measures proposed in 2019 budget

Tax measures proposed in the 2019 budget are expected to have an effective date of 1 July 2019.


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The following indirect tax items are included in the 2019 budget proposals:

  • A measure to reduce the withholding rate of value added tax (VAT) to 6%
  • An expanded list of supplies that are exempt from VAT including aircraft insurance services, rice mills and agricultural sprayers, supplies of drugs and medicines, imported mathematical sets and certain other items used in education, woodworking machines, welding machines, sewing machines, certain feasibility studies, and earth-moving equipment
  • A reduction in the stamp duty imposed on bank guarantees, insurance performance bonds, indemnity bonds, and similar debt instruments

Read a June 2019 report [PDF 2.8 MB] prepared by the KPMG member firm in Uganda

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