Publications & Surveys

Tax Procedures Code Act Bulletin

The Tax Procedures Code Act was enacted in 2014 and came into force on 1 July 2016. This bulletin summarises its main provisions.

Tax Alert

Review of Withholding tax on transportation payments to non-residents for goods embarked or disembarked in Uganda.

Uganda Budget

We share insights of Uganda's FY 16/17 National Budget in the PwC Budget analysis bulletin. This analyses the performance of Uganda's economy in the FY15/16, economic outlook for FY16/17 and beyond. We also highlight the other EAC countries' budgets

Tax Watch

This newsletter summarises the proposed amendments to the tax laws outlined in the recently released Tax Amendment Bills for FY16/17. If passed by Parliament, the proposed changes are expected to take effect from 1 July 2016.

Direct Taxes 2015 -Revenue Performance

Direct Taxes 2015 -Revenue Performance

East Africa Highlights 2015

East Africa Highlights 2015 - Kenya, Tanzania,Uganda and Rwanda

Economic Performance 2015

Economic Performance 2015 - Through the Financial Year 2013/14 (FY14), Uganda’s economy continued to grow albeit modestly at an estimated 5.7% less than target of 6.2%.

Indirect Taxes 2015 - Performance and Trends

Indirect Taxes 2015 - Performance and Trends

Miscellaneous changes 2015 - Proposed new tax measures

Proposed new tax measures - The Ministers speech refers to a range of new laws that were proposed last year and which are now before Parliament. - Read more

Tax Watch Newsletter - Budget 2014

PwC Uganda: Tax Watch Newsletter - Budget 2014

The Africa Government and Public Services Insight Journal

PwC public sector practitioners describe best practices and future-focused service delivery in Africa. Publication produced by PwC Africa.PwC public sector practitioners describe best practices and future-focused service delivery in Africa. Publication produced by PwC Africa.

Understanding Uganda's 2014/2015 National Budget - Direct Taxes

The expected outturn from domestic direct taxes, namely PAYE, corporate income tax and withholding tax, for FY2013/2014 is Ushs 2,750 billion against a budget estimate of Ushs 2,874 billion, registering a deficit of Ushs 124 billion.

Understanding Uganda's 2014/2015 National Budget - East African Highlights

The Ugandan economy is projected to grow by 5.8% in FY2013/14 compared to 4.7% in FY 2012/13. These results have been achieved despite the uncertainties related to the general elections, change to devolved governance and insecurity.

Understanding Uganda's 2014/2015 National Budget - Macro economic indicators

Through the Financial Year 2013/14 (FY14), Uganda’s economy continued to grow albeit modestly at an estimated 5.7% less than target of 6.2%. The outturn depicts a steady growth given the trend from 3.4% in FY12 Despite not meeting target, theeconomy turned out better than average growth of 5.3% in the sub-Saharan non-oil producing economies. The growth is, however, far below the medium term target of 7% necessary to achieve socioeconomic transformation.

Understanding Uganda's 2014/2015 National Budget - Performance and Trends

The projected VAT outturn for the fiscal year 2013/14 is Ushs 2,810 billion which represents 35% of the projected total tax revenue and 95% of the budgeted VAT revenue. VAT from domestic trade performed below budget by 11% whereas VAT oninternational trade performed above budget by 2%.

Tax watch - East Africa at a glance

The future of the East African Community (EAC) is on course after the operationalisation of the EA Common Markets in July 2010. The move is expected to boost trade and movement of factors of production across the EAC region.

Tax watch - August 2013

This newsletter summarises the amendments to the law affecting both direct and indirect taxes, following the publication of a number of Bills of Parliament in July 2013.

VAT deferment

A statutory instrument has been issued detailing regulations to be followed in the process of the VAT deferment.

Financial Services Journal 2013

Financial Services Journal 2013

Update on recent changes in the income tax laws of Uganda

Update on recent changes in the income tax laws of Uganda.