DOCSLIB.ORG

African Tax Administration Paper 18

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
African Tax Administration Paper 18 African Tax Administration Paper 18 Who can make Ugandan taxpayers more compliant? Ronald Waiswa, Doris Akol and Milly Nalukwago Isingoma July 2020 ICTD African Tax Administration Paper 18 Who can make Ugandan taxpayers more compliant? Ronald Waiswa, Doris Akol and Milly Nalukwago Isingoma July 2020 Who can make Ugandan taxpayers more compliant? Ronald Waiswa, Doris Akol and Milly Nalukwago Isingoma ICTD African Tax Administration Paper 18 First published by the Institute of Development Studies in July 2020 © Institute of Development Studies 2020 ISBN: 978-1-78118-665-7 This is an Open Access paper distributed under the terms of the Creative Commons Attribution Non Commercial 4.0 International license, which permits downloading and sharing provided the original authors and source are credited – but the work is not used for commercial purposes. http://creativecommons.org/licenses/by-nc/4.0/legalcode Available from: The International Centre for Tax and Development at the Institute of Development Studies, Brighton BN1 9RE, UK Tel: +44 (0) 1273 606261 Email: [email protected] Web: www.ictd.ac/publication Twitter: @ICTDTax Facebook: www.facebook.com/ICTDtax IDS is a charitable company limited by guarantee and registered in England Charity Registration Number 306371 Charitable Company Number 877338 2 Who can make Ugandan taxpayers more compliant? Ronald Waiswa, Doris Akol and Milly Nalukwago Isingoma Summary The rate of occurrence of tax evasion is higher in Uganda than in the rest of East Africa. Where the taxpayer has latitude to decide whether or not to be compliant, as in the case of income taxes, Ugandans seem to be less compliant than other East Africans. Uganda collects less in domestic taxes than other countries in the region. For revenue, the Ugandan government depends more on customs duties, on taxes that are difficult to dodge, notably Withholding Tax, and on taxes where there are in-built incentives to comply, such as Value Added Tax (VAT). The framework for improving tax compliance consists of three broad channels: making it easier for taxpayers to comply (facilitation), enforcement and increasing trust (in the government, in its spending practices, and in the tax collection agency itself). Using this framework, we discuss the measures that have been adopted by the Uganda Revenue Authority (URA) and the Government of Uganda, the successes achieved and the gaps that remain. The URA is best placed for facilitation. It also plays a major role in enforcement, although its efforts may be either supported or undermined by the government and politicians. The URA can do little to increase trust in the government in general; that is principally a job for the government. The URA can mainly make itself more trustworthy in the eyes of taxpayers by being transparent and minimising corruption. We find that URA has been successful in facilitating tax compliance, although there are opportunities for improvements on its current initiatives. The URA’s enforcement actions are, however, weak and limited. To a large extent, they have been undermined by the government and politicians. Enforcement has also been weak, due to internal URA factors, such as the understaffing of the enforcement team and the fact that the URA does not take enforcement action as often on small taxpayers. Lastly, very little has been done to build taxpayer morale. There are widespread concerns over the poor use of tax money, missing or poor government services and some sections of society being shielded from paying their share, because of their connections or roles in government. The URA is also not highly trusted and corruption is still a major problem among tax collectors. To build trust in the government, the URA is undertaking some of the tasks of justifying tax collection that would normally be undertaken by another part of government. There is a lot of scope for both the government and URA to gain more trust from the taxpayer. Improving tax compliance in Uganda will require the government (in the sense of the executive) and the URA to work more together. The government should give more support to URA activities, desist from protecting non-compliant taxpayers and be accountable to the public for the revenues collected. The URA needs to improve its trust-building initiatives and address some internal weaknesses. Keywords: tax compliance, tax reforms, revenue administration, political interference, facilitation, enforcement, trust. Ronald Waiswa is a supervisor for Research and Policy Analysis at Uganda Revenue Authority’s Research, Planning and Development Division. He also heads research and 3 training at Lida Africa. He has collaborated with ICTD on a number of research projects in Uganda and Ethiopia on issues, including taxing wealthy individuals and public sector agencies. Doris Akol is a Ugandan lawyer and administrator. At time of writing this paper, she was the Commissioner General of Uganda Revenue Authority. She has over 23 years’ experience in tax administration. Prior to becoming Commissioner General, she served as the Commissioner for Legal Services and Board Affairs. Milly Nalukwago Isingoma is the Assistant Commissioner for Research, Planning and Development at the URA. She is also the URA head of Delegation to the East African Revenue Authorities Technical Committee and a member of ICTD’s Centre Advisory Group. 4 Contents Summary 3 Acknowledgements 7 Acronyms 7 Introduction 8 1 Framework for improving tax compliance 10 2 Facilitation 10 2.1 Automation of tax services 11 2.2 Taxpayer education 12 2.3 Creating tax offices in all major towns across the country and 44 OSS 14 2.4 Staff motivation 15 3 Enforcement 15 3.1 Understaffing of the enforcement team 17 3.2 Little attention given to small taxpayers 18 4 Creating trust in the government and the URA 19 4.1 Creating trust in the government 20 4.1.1 Poor government spending practices 20 4.1.2 Unfair taxation where some are not paying their share because of 23 their connections to or role in government 4.1.3 Publishing government works: My Taxes Work publication and video 24 4.1.4 Because of You campaigns 24 4.1.5 Taxpayer Appreciation Days (TPAD) 25 4.2 Creating trust in the URA 26 4.2.1 Press briefs 27 4.2.2 Corporate Social Responsibility (CSR) 27 4.2.3 Open Minds Forum (OMF) 28 5 Summary and conclusion 29 References 31 Appendices 34 Appendix 1 Table A1 Respondents (taxpayers) characteristics 34 Appendix 2 Table A2 the URA Corporate Social Responsibility over time 35 Tables and Figures Table 0.1 Tax to GDP ratios over time 8 Table 0.2 Comparative income tax performance indicators 8 Figure 0.1 Domestic tax and customs contribution to tax revenue in 2017/18 9 Table 2.1 Taxpayer opinions on the tax system (electronic systems) 12 Table 2.2 Ability to use e-tax for the following business processes 12 Figure 2.1 Tax education annual budget allocations 13 Table 2.3 Tax education activities from FY2017/18–FY2018/19 13 Table 2.4 Which URA tax education programmes are you aware of? 14 Table 2.5 Taxpayer opinions on the tax system 15 Figure 4.1 Reactions to the URA’s letter appreciating taxpayers for a revenue 21 5 surplus in 2018/19 Table 4.1 Taxpayers’ views on how taxes are used 22 Figure 4.2 Staff opinions on the fairness of the tax system 23 Figure 4.3 ‘The tax system only benefits the rich and those connected to them 24 and is not fair to ordinary people’ Table 4.2 Taxpayers’ opinions on the effectiveness of the government works 24 publication Figure 4.4 Taxpayers’ opinions on the effectiveness of the TPAD 26 Table 4.3 Taxpayer opinions on the tax system 26 Figure 4.5 Taxpayers’ opinions on the effectiveness of press briefs 27 Table 4.4 Taxpayers’ opinions on the effectiveness of the URA initiatives 29 6 Acknowledgements We are greatly indebted to Professor Mick Moore who made a significant contribution to this paper. He guided us, supervised the whole process and sent us constant reminders to complete the paper. We also thank Susan Nakato for her useful comments on earlier drafts of this paper. We thank our colleagues in the Research and Modelling unit at URA who contributed to this research in various respects, and all those who participated in this research through interviews. Acronyms ASYCUDA Automated System for Customs Data ATAF African Tax Administration Forum CAO Chief Administrative Officer CIT Corporate Income tax CSR Corporate Social Responsibility DCU Debt Collection Unit E-hub Localised name for URA data warehouse E-tax Domestic taxpayer management system used by the URA FIRs Federal Inland Revenue Services Forex Foreign Exchange Market FY Fiscal year IMF International Monetary Fund ITA Income Tax Act KCCA Kampala Capital City Authority LC5 Local Council V LG Local government MoFPED Ministry of Finance Planning and Economic Development NIN National Identification Number OECD Organisation for Economic Co-operation and Development OMF Open Minds Forum OSS One stop centre shop PAYE Pay As You Earn PIT Personal Income tax PSO Public Sector Tax Office RDC Resident District Commissioner SME Small and medium-sized enterprises TADAT Tax Administration Diagnostic Assessment Tool TIN Tax Identification Number TPAD Taxpayer Appreciation Days TREP Taxpayer Register Expansion Program TSS Taxpayer Service Strategy URA Uganda Revenue Authority URSB Uganda Registration Services Bureau VAT Value Added Tax 7 Introduction Uganda has a tax problem. Ugandans pay rather less tax than other East Africans, so we can assume there is probably a compliance problem. Available tax performance indicators suggests that there is considerably more tax avoidance and evasion in Uganda than in other East African countries. Firstly, over the past decade, Uganda’s tax revenue as a percentage of GDP has not reached the minimum International Monetary Fund (IMF) estimate of 15 per cent required to finance the Sustainable Development Goals (SDGs).
Load more

Recommended publications
  • M the G—Uganda Gazette
    M The • m »in nii' ‘H '••*><•* Published by g—Uganda Gazette Authority Vol.CXniNo.69 30th October, 2020 Price: Shs. 5,000 CONTENTS Pa<* General Notice No. 1339 of 2020. THE MARRIAGE ACT The Marriage Act —Notices .................. 2151 [Cap. 251 Revised Edition, 2000] The Commissioners for Oaths (Advocates) NOTICE. Act—Notice ... ............... 2152 PLACE FOR CELEBRATION OF MARRIAGE [Under Section 5 of the Act] The Advocates Act -Notices ... 2152-2153 Registry No: 12010000027748-00473 Hie Companies Act—Notices ... ■ ■■ 2153-2154 In exbrcise of lhe powers conferred upon me by Section fhe Mining Act—Notices ............... 2154 5 of lhe Marriage Act, I hereby licence the place for Public Worship mentioned in the Schedule hereto to be a place for lhe Copyright and Neighbouring Rights the celebration of marriages. Regulations Notices ... ... 2155 SCHEDULE Church —- Watolo Church Entebbe lhe Parliamentary Elections Act—Notice ... 2155 Denomination — Pentecostal Pie Trademarks Act —Registration of Applications 2156-2164 Village — Kaiabi-Namate Advertisements ... ............... 2164-2202 Parish — Katabi Sub-county — Division A County — Entebbe Municipality District — Wakiso General Notice No. 1338 of 2020. PROF. EPHRAIM KAMUNTU (MP). THE MARRIAGE ACT Minister of Justice and Constitutional Affairs. [Cap. 251 Revised Edition. 2000] NOTICE. General Notice No. 1340 of 2020. THE MARRIAGE ACT PLACE EOR CELEBRATION OE MARRIAGE [Cap. 251 Revised Edition, 2000] [Under Section 5 of lhe Act] NOTICE. Registry No; 12010000027760-00478 PLACE FOR CELEBRATION OF MARRIAGE [Under Section 5 of the Act] Is i.xi.Rcisj of the powers conferred upon me by Section Registry No: 12010000027803-00480 5 of the Marriage Act. I hereby licence the place for Public Worship mentioned in the Schedule hereto to be a place for In i xi rcisi: of the powers conferred upon me by Section the celebration of marriages.
    [Show full text]
  • Bolstering Revenue, Building Fairness: Uganda Extends Tax Reach, 2014–2018 (Short Version)
    BOLSTERING REVENUE, BUILDING FAIRNESS: UGANDA EXTENDS TAX REACH, 2014–2018 (SHORT VERSION) BACKGROUND This summary draws on an ISS case In November 2014, Doris Akol took over as study with the same title can be found on commissioner general of the Uganda Revenue Authority the ISS website. Leon Schreiber drafted (URA), the semiautonomous body responsible for collecting the full case based on interviews all central government taxes. During the previous decade, conducted in Kampala, Uganda in January and February 2019. Case Akol had been part of the team that transformed the URA published April 2019. Summary from an unwieldy and corruption-riddled organization into a published in May 2019. modern operation that collected taxes effectively from most of the country’s formally registered payers. However, the earlier reforms had failed to significantly boost the country’s tax-to-GDP ratio to the government-mandated level of 16%—which was still lower than the 18% average for countries in sub-Saharan Africa. Large numbers of Ugandans paid nothing because they were unregistered or because inadequate compliance monitoring enabled them to underpay. The holes in the system bedeviled the URA’s efforts to improve tax collections and undermined public trust. Akol and her team identified Uganda’s large informal economy as a main reason that revenue growth lagged behind improved efficiency. In 2015, the government estimated that informal economic activities accounted for 49% of the country’s total GDP.1 And as a result of low registration rates among informally employed Ugandans, the number of registered taxpayers stood at only 632,279 at the end of the fiscal year that ended in June 20142—in a country of 38 million people.
    [Show full text]
  • Country Experience Templates
    BOLSTERING REVENUE, BUILDING FAIRNESS: UGANDA EXTENDS ITS TAX REACH, 2014 – 2018 SYNOPSIS After a decade of reforms to boost tax collection, in 2014 the Uganda Revenue Authority (URA) faced up to one of its biggest remaining challenges. Although the agency had significantly improved its internal capacity—along with its ability to collect taxes from registered taxpayers—large numbers of Ugandans paid nothing because they were unregistered or because inadequate compliance monitoring enabled them to underpay. The holes in the system undermined public trust and bedeviled the URA’s efforts to meet the government-mandated target to raise tax revenue to 16% of gross domestic product. The URA then joined other government agencies to bring millions of unregistered citizens into the tax net, and it tightened the oversight of existing taxpayers who were paying less than their fair share. Prime targets were millions of Ugandans who worked in the informal economy, which the government said accounted for nearly half of the country’s economic activity. At the same time, the URA set up operations to go after wealthy and politically connected individuals who avoided paying their full tax load, and it created a separate unit to press government departments that failed to remit to the URA the taxes they collected, such as withholdings from employees. The URA’s program achieved strong gains on all three fronts and thereby helped increase the country’s tax-to-GDP ratio to 14.2% in the 2017–18 fiscal year from 11.3% in 2013–14. Just as important, the program made significant progress toward a fairer distribution of the tax burden for Ugandans across all economic levels.
    [Show full text]
  • TAXATION HANDBOOK a Guide to Taxation in Uganda SECOND EDITION
    TAXATION HANDBOOK A Guide to Taxation in Uganda SECOND EDITION TAXATION HANDBOOK A Guide toTaxation in Uganda A Publication of Uganda Revenue Authority © Uganda Revenue Authority 2015 First published 2011 All rights reserved. No part of this publication may be reprinted or reproduced or utilised in any form or by any means, electronic, mechanical or other means now known or hereafter invented, including copying and recording, or in any information storage or retrieval system, without permission in writing from Uganda Revenue Authority. Layout, design: New Vision Printing and Publishing Co. ISBN 978-9970-02-977-8 DISCLAIMER This Information is strictly for purposes of guidance to our clientele and should not at any one time be used in place of the substantive law; and is subject to change on amendment of Tax legislation and any other regulations governing Tax administration. ii URAToll-free Help line 0800-117000 Contents Foreword...........................................................................................vii Part A Background to Taxation...............................1 1 Introduction to Taxation...................................................3 2 History of Taxation Handbook........................................4 3 The Legality of Taxes Collected by the Central Government.........................................................................6 4 Principles of Taxation........................................................7 5 Characteristics of Taxes....................................................9 6 Classification
    [Show full text]
  • Pfm Reform Strategy
    THE REPUBLIC OF UGANDA MINISTRY OF FINANCE, PLANNING AND ECONOMIC DEVELOPMENT UGANDA PFM REFORM STRATEGY July 2018 (July 2019 – June 2024) This document is intended to provide an overall framework for public financial management (PFM) reforms in Uganda. It is for the exclusive use of the Government of Uganda and its Development Partners and is not otherwise to be quoted, reproduced or circulated. The Public Financial Management Reform Strategy (2018-2022) 1 | Page Acknowledgement Keith Muhakanizi Permanent Secretary/Secretary tO the Treasury Ministry of Finance, Planning and EconOmic Development The Public Financial Management Reform Strategy (2018-2022) 2 | Page TABLE OF CONTENTS TABLE OF CONTENTS ............................................................................................................. 3 ACRONYMS & ABBREVIATIONS ............................................................................................. 5 EXECUTIVE SUMMARY ........................................................................................................ 10 1 BACKGROUND: PFM REFORM PROGRESS AND CURRENT PERFORMANCE 15 1.1 IntroductiOn ................................................................................................................................ 15 1.2 EconOmic and POlicy COntext ..................................................................................................... 15 1.3 Progress tOwards PFM RefOrms in Uganda (1986 -2018) .......................................................... 17 1.3.1 Level 1 Progress: Impact
    [Show full text]
  • MASS MEDIA, WOMEN and PUBLIC LIFE in UGANDA: INTERROGATING REPRESENTATION, INTERACTION and ENGAGEMENT by Emilly Comfort Maractho
    MASS MEDIA, WOMEN AND PUBLIC LIFE IN UGANDA: INTERROGATING REPRESENTATION, INTERACTION AND ENGAGEMENT By Emilly Comfort Maractho A dissertation submitted to the Faculty of Humanities, Development and Social Sciences, University of KwaZulu-Natal in fulfilment of the requirements for the award of a PhD in the Centre for Communication, Media and Society (CCMS) July 2017 DECLARATION I, Emilly Comfort Maractho (student number 214581311), hereby declare that this thesis is my own work. It has never been submitted for any degree or examination at any other university. The sources I have used have been acknowledged by complete references. This thesis is submitted in fulfilment of requirements for the award of the Doctor of Philosophy Degree in the Centre for Communication, Media and Society (CCMS) in the School of Literary Studies, Media and Creative Arts in the Faculty of Humanities, Development and Social Sciences at the University of KwaZulu-Natal Signature………………………………………….Date: 20 July 2017 i DEDICATION For Philomena Kwopacho. Vicky, Erick, Jude, Stella and I, got a special mother. ii ACKNOWLEDGEMENT I thank God. I am grateful to the sponsors of my doctoral studies, NORHED through Uganda Christian University, in particular the Vice Chancellor, Rev. Canon Dr. John Senyonyi and the Social Science Research Council (SSRC) that funded my research through the Next Gen Dissertation Fellowship. Special thanks to Thomas Asher (SSRC) and Katherine Namuddu. I am indebted to my supervisor, Professor Ruth Teer-Tomaselli, who has taught me a lot by trusting and believing in me. Prof. Teer-Tomaselli told me, ‘Emilly, if nobody understands this, I do’. It was my best moment.
    [Show full text]
  • Uganda Revenue Authority
    Working Paper 2015-12 Politics and Organizational Capacities of Selected Key Fiscal and Social Institutions in Uganda Mesharch W. Katusiimeh and Jalia Kangave prepared for the UNRISD project on Politics of Domestic Resource Mobilization August 2015 UNRISD Working Papers are posted online to stimulate discussion and critical comment. The United Nations Research Institute for Social Development (UNRISD) is an autonomous research institute within the UN system that undertakes multidisciplinary research and policy analysis on the social dimensions of contemporary development issues. Through our work we aim to ensure that social equity, inclusion and justice are central to development thinking, policy and practice. UNRISD, Palais des Nations 1211 Geneva 10, Switzerland Tel: +41 (0)22 9173020 Fax: +41 (0)22 9170650 [email protected] www.unrisd.org Copyright © United Nations Research Institute for Social Development This is not a formal UNRISD publication. The responsibility for opinions expressed in signed studies rests solely with their author(s), and availability on the UNRISD Web site (www.unrisd.org) does not constitute an endorsement by UNRISD of the opinions expressed in them. No publication or distribution of these papers is permitted without the prior authorization of the author(s), except for personal use. Introduction to Working Papers on The Politics of Domestic Resource Mobilization for Social Development This paper is part of a series of outputs from the research project on The Politics of Domestic Resource Mobilization for Social Development. The project seeks to contribute to global debates on the political and institutional contexts that enable poor countries to mobilize domestic resources for social development.
    [Show full text]
  • Motivation and Employee Performance in Organisations, a Case Study of Uganda Revenue Authority (Ura)
    MOTIVATION AND EMPLOYEE PERFORMANCE IN ORGANISATIONS, A CASE STUDY OF UGANDA REVENUE AUTHORITY (URA) BY: MUGUME PAUL 1153-06404-00829 A RESEARCH REPORT SUBMITTEI) TO ~fHE COLLEGE OF 1-IUMANITIES AN1) SOCIAL SCIENCES IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF BACHELORS DEGREE OF PUBLICADMINISTRATION OF KAMAPALA INTERNATIONAL UINVESRSITY OCTOBER, 2018 DECLARATION I, 1V[UGUME PAUL declare that, this Research Report is my own work and has never been produced by anybody else for any award in any institution and that material which is not mine has been fully acknowledged. Signature s.... Date... ~~~ .~.. MUGUME PAUL 1153-06404-00829 APPROVAL This is to satisfy that this Research Report has been done under my supervision and submitted for examination with my approval. ~ Date MR. KATUNGUKA AARON Supervisor DEDICATION I dedicate this report to my dear parents for the love, care and mentorship they have accorded to me throughout my entire life, plus other family members and all those who also stood by me throughout this program and inspired me immensely. ‘U ACKNOWLEDGEMENT First and foremost, 1 \~ould like to thank the Lord Almighty God. who has granted me ~ ith the gift of life, wisdom, knowledge and guidance in my academics and made this rese~trch report a success. I also thank my beloved parents for their parental love, guidance, spiritual, moral and financial support throughout my education. I take this opportunity to express my profound gratitude and deep regards to my SU~CF\ sor Mr. Katunguka Aaron for his exemplary guidance, monitoring and constant encouragement throughout the course of writing my research report.
    [Show full text]
  • The Power of Diversity
    The Power of Diversity A leadership and innovation lab hosted by the Global Leadership Academy, commissioned by the German Federal Ministry for Economic Cooperation and Development (BMZ), and the Deep Democracy Institute. 1 The Power of Diversity The Deep Democracy Institute (DDI) and the Global Leadership Academy, the latter commissioned by the German Federal Ministry for Economic Cooperation and Development (BMZ), are introducing a new leadership and innovation lab called ‘The Power of Diversity’. This lab brings together leaders and change agents working in social, academic, business and political contexts around the world to hone their real-time leadership skills, support and coach their organisations, teams, stakeholders and (potential) partners in generating new outcomes and embark on creative ventures. Overview In today’s world, polarisation seems to be a growing phenomenon that is creating unbridgeable divides. Governments, businesses, political institutions and religions are struggling to create a joint global vision for dealing with challenges such as climate change, energy shortages, and economic, environmental, political and religious polarisation. ‘The Power of Diversity’ explores new ways of bridging divides and harnessing the inherent power that exists in diverging and converging trends. It is a leadership and innovation lab which goes beyond traditional approaches of dealing with power and diversity by introducing concepts and practical interventions based on modern physics, the science of complexity and cutting-edge psychology. It includes a new approach to awareness training on rank and privileges, and trains leaders and change agents not only to manage diversity and power processes, but also to harness and develop their potential. They will learn to facilitate large, diverse groups of leaders from different countries and sectors, and to exploit their enormous potential.
    [Show full text]
  • CBD Strategy and Action Plan
    THE REPUBLIC OF UGANDA NATIONAL BIODIVERSITY STRATEGY AND ACTION PLAN NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA) FIRST EDITION APRIL, 2002 NBSAP WORKING GROUP AND STAKEHOLDER COMMITTEES Coordinator Dr. Bob Humphrey Ogwang NEMA Editorial Committee Dr. Bob Humphrey Ogwang, Editor -in-Chief Margaret Aanyu, Copy Editor Technical Review Committee Dr. Bob Humphrey Ogwang (NEMA) Mr. Charles Sebukeera (NEMA) Mr. Justus Tindigarukayo (Min. Tourism, Trade and Industry) Ms. Joyce Ikwaput Nyeko (Fisheries Department) Mr. Paul Mafabi (Wetlands Inspection Division) Ms. Sophia Apio (National Chemotherapeutics Research Laboratory) Mr. Okaasai Opolot (Plant Protection Division, Ministry of Agriculture, Animal Industry and Fisheries) Dr. Panta Kasoma (Director, MUIENR) Mr. John Mulumba Wasswa (Botanical Gardens, NARO) Mr. Franco Busenene (Uganda Wildlife Authority) (RIP) Mr. Mbabazi Dismas (Fisheries Resources Research Institute) Mr. Franklin Muyonjo (Uganda National Council for Science and Technology) Mr. Odida Tom (Forest Department, Ministry of Water, Lands and Environment) Mrs. F. Sewankambo (NEMA) Mr. David Hafashimana (Forest Department) Mr. George Lubega (NEMA) Mr. David Mutekanga (Uganda Wildlife Society) Mr. Joseph Okori (UWA) Sectoral Biodiversity Assessment Teams Aquatic Biodiversity Wildlife Dr. R. Ogutu-Ohwayo Ms. Apophia Muhimbura-Atukunda Ms. Rose Mugidde Mr. Justus Tindigarukayo-Kashagire Mr. S.B, Wandera Mr. Herbert Tushabe Dr. Mwebaza-Ndawul a. Mr. Abdu Muwanika Mr. Francis Kahembwe Mr. Edgar Buhanga i Forestry: Plant Genetic Resources Mr. Fred Kigenyi Mr. John Mulumba Wasswa Mr. David Duli Dr. Rimigius Bukenya-Ziraba Mr. Robert Nabanyumya Ms. Beatrice Sarah Male – Kayiwa Mr. David Walugembe Mr. Okaasai S. Opolot Ms. C. Asiimwe Bishanga Ms. Sophia Apio Kerwegi Animal Genetic resources Biotechnology and Biosafety Dr. F.M Mbuza Dr.
    [Show full text]
  • Report on Compliance Checks Undertaken on 120 Procuring and Disposing Entities
    REPORT ON COMPLIANCE CHECKS UNDERTAKEN ON 120 PROCURING AND DISPOSING ENTITIES 18 th September 2008 1 TABLE OF CONTENTS Page Acronyms 7 EXECUTIVE SUMMARY 1.0 INTRODUCTION 8 1.1 Background 8 1.2 Scope of the Complian ce Checks 8 1.3 Methodology used for the Compliance Checks 8 1.4 Time Frame 9 1.5 Limitations 10 2.0 MAIN FINDINGS 11 2.1 Entity Performance by Compliance Area 11 2.1.1 Procurement Structures 11 2.1.2 Procurement Planning 14 2.1.3 Solicitation and Bidding Procedures 16 2.1.4 Evaluation Procedures 18 2.1.5 Contract Award and Management 19 2.1.6 Reporting 21 2.1.7 Perf or mance of Contracts Committee s 24 2.1.8 Record Keeping 25 2.2 Overall Performance of Entities 28 2.2.1 Performance of Central Government PDEs 28 2.2.2 Performance of Local Government PDEs 28 2. 2. 3 Comparison of Performance of CG PDEs and LG PDEs under 29 Compliance Areas 3.0 COMPLIANCE RATINGS OF ENTITIES 32 3.1 Central Government Entities 32 3.1.1 Ministries 32 Ministry of Defence 32 Ministry of Energy and Mineral Development 36 Ministry of Finance, Planning & Economic Development 39 Ministry of Gender, Labour and Social Development 42 Ministry of Information and Communications Technology 45 Ministry of Internal Affairs 48 Ministry of Justice and Constitutional Affairs 52 Ministry of Lands, Housing and Urban Development 55 Ministry of Public Service 58 Ministry of Trade, Tourism and Industry 61 Ministry of Water and Environment 65 Ministry of Works and Transport 68 2 3.1.2 Government D epartments / Agencies 71 Auditor General 71 Co urts of Judicature 75
    [Show full text]
  • The Uganda Crazettc
    GAZETTE EXTRAORDINARY 2113 The THE REPUBLIC OF UGANDA THE REPUBLIC OF UGANDA Registered the T J Published by Uganda Crazettc Authority Vol. CXII No. 53 14th October, 2019 Price: Shs. 5,000 CONTENTS Page (b) in case of imported goods, a tax stamp may be The Tax Procedures Code (Tax Stamps) affixed on the goods in the production facility Regulations—Notices ... ... 2113 within the exporting country or from the premises registered under section 5 of the Excise Duty Act, The Advocates Act—Notices... ... ... 2114 2014 (as amended). SUPPLEMENTS (5) The paper tax stamp shall be affixed as follows- Statutory Instrument (a) long rectangular shaped tax stamps shall be affixed No. 69 —The Local Governments (Declaration of Towns) to locally manufactured long necked packaging Regulations, 2019. such as spirits, beer, water, soda or wine bottle; Bills (b) short rectangular shaped tax stamp shall be affixed No. 29 —The Uganda Red Cross Society Bill, 2019. to locally manufactured small block shaped packaging such as pack of cigarettes or tobacco; or No. 30 —The Employment (Amendment) Bill, 2019. (c) small round shaped stamp shall be affixed to all imported prescribed goods entering country. General Notice No. 1354 of 2019. DORIS AKOL, UGANDA REVENUE AUTHORITY Commissioner General, Uganda Revenue Authority. NATURE OF TAX STAMPS AND MANNER IN WHICH TAX STAMPS SHALL BE AFFIXED. General Notice No. 1355 of 2019. NOTICE IS HEREBY GIVEN TO THE GENERAL PUBLIC by the Uganda Revenue Authority, pursuant to UGANDA REVENUE AUTHORITY Regulation 3 of the Tax Procedures Code (Tax Stamps) FEES FOR TAX STAMPS Regulations, 2018, that the nature of tax stamps and the manner of affixation of tax stamps shall be as follows— NOTICE IS HEREBY GIVEN TO THE GENERAL PUBLIC by the Uganda Revenue Authority, pursuant to (1) The tax stamps referred to under Regulation 3 of the Regulation 7 of the Tax Procedures Code (Tax Stamps) Tax Procedure Code (Tax Stamps) Regulations, 2018 Regulations, 2018, that a manufacturer or importer shall may be digital ink print tax stamp or paper tax stamp.
    [Show full text]