(Southern and Eastern Africa Trade Information and Negotiations Institute (SEATINI) Uganda, 2017) Tax Justice Alliance Uganda; ActionAid Uganda; Oxfam in Uganda
The Minister responsible for Finance is mandated by the Public Finance Management Act 2015 section 13(11) (a) to present to Parliament the annual budget together with the Appropriation Bill and any other bills necessary to implement the budget for approval. The Minister of Finance Planning and Economic Development has developed and presented the tax revenue measures for FY 2017/18 contained in the Excise Duty (Amendment) Bill 2017, Value Added Tax (Amendment) Bill 2017, The Income Tax (Amendment) Bill 2017 and the Tax Procedures codes Bill, 2017. For the first time, we have observed that the bills were submitted along with certificates of financial implication, a practice that we commend. The revenue measures proposed in the three bills will raise an additional UGX 30.7bn specifically from the Excise Duty Amendment Bill 2017.