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Uganda’s 2025–26 budget revises VAT penalties for EFRIS non-compliance, replacing the UGX 6 million flat fee with a penalty equal to twice the tax owed.
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Excise duties on cigarettes and beer are increased, with higher rates for imported cigarettes and revised beer duties favoring local barley content to boost revenue and promote local sourcing.
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A 1% import declaration fee on taxable goods and a USD 10 per metric ton export levy on wheat bran, cotton cake, and maize bran aim to support local value addition.
Source: regfollower.com
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