Uganda issues Tax Amendment Bills for 2022 (VAT measures)

• Clarification on what constitutes an exempt import
• Extension of Public International Organizations under the First Schedule to the Value Added Tax Act Cap 349
• Introduction of new exempt supplies
• Repeal of VAT exemptions for the following supplies
• Extension of the investment incentive (VAT exemption) for the supply of services to conduct a feasibility study, design and construction; the supply of locally produced materials for the construction of premises and other infrastructure, machinery and equipment or furnishings and fittings to a hospital facility developer whose investment capital is at least US$5 million
• Alterations to list of zero-rated supplies

Source: EY

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