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The Value Added Tax (Amendment) Act

ACTS
SUPPLEMENT No. 2 25th February, 2005.
ACTS SUPPLEMENT
to The Uganda Gazette No. 11 Volume XCVIII dated 25th February, 2005.
Printed by UPPC, Entebbe, by Order of the Government.
Act 4 Value Added Tax (Amendment) Act 2005
THE VALUE ADDED TAX (AMENDMENT) ACT 2005.
ARRANGEMENT OF SECTIONS.
Section.
1. Short title and commencement.
2. Amendment of section 20.
3. Amendment of First Schedule.
4. Amendment of Second Schedule.

Act 4 Value Added Tax (Amendment) Act 2005
THE VALUE ADDED TAX (AMENDMENT) ACT, 2005.
An Act to amend the Value Added Tax Act.
DATEOF ASSENT: 11th December, 2004.
Date of Commencement: See section 1(2).
Be it enacted by Parliament as follows:

1. Short title and commencement.
(1) This Act may be cited as the Value Added Tax (Amendment) Act,
2005.
(2) This Act shall come into force on 1st July, 2004.
2. Amendment of section 20.
The Value Added Tax Act, in this Act referred to as the principal Act, is
amended by substituting for section 20 the following-
“Exempt import
20. An import of goods is an exempt import if the goods-
(a) are exempt from customs duty under the general and
conditional exemptions of the customs law; or
(b) would be exempt had they been supplied in Uganda”

Act 4 Value Added Tax (Amendment) Act 2005
3. Amendment of First Schedule.
The First Schedule to the principal Act is amended by inserting
immediately after “The Nile Basin Initiative” the following items-
“African Development Bank”

“East African Community and its agencies”

4. Amendment of Second Schedule.
The Second Schedule to the principal Act is amended in paragraph 1 by-

(a) substituting for subparagraph (v) the following subparagraph-

“(v) The supply of computers, printers, parts and accessories
falling under headings 84.71 and 84.73 of the
harmonised coding system of the customs law;”

(b) inserting immediately after subparagraph (z) the following new
subparagraph-

“(aa) the supply of feasibility studies, engineering designs
and consultancy services and civil works related to
roads and bridges’ construction.”

STATUTORY INSTRUMENTS
SUPPLEMENT No. 19 8th June, 2005
STATUTORY INSTRUMENTS SUPPLEMENT
to The Uganda Gazette No. 31 Volume XCVIII dated 8th June, 2005
Printed by UPPC, Entebbe, by Order of the Government.
STATUTORY INSTRUMENTS
2005 No. 51.
The Value Added Tax (Rate of Tax) Order, 2005.
Under section 78 (2) of the Value Added Tax Act, Cap.349)
IN EXERCISE of the powers conferred upon the Minister by section
78 (2) of the Value Added Tax Act, this Order is made this 8th day
of June, 2005.
1. This Order may be cited as the Value Added Tax (Rate
Title of Tax)
Order, 2005.

2. This Order shall come into force on 1st July, 2005.
3. The rate of tax for-
(a) every taxable
supply made in Uganda by a taxable person;
(b) every import of goods other than an exempt import; and
(c) the supply of any imported services by any person,
is 18% of the taxable value as defined in sections 21 and 23 of the
Act.

4. The rate of tax prescribed in paragraph 3 does not apply
to taxable supplies specified in the Third Schedule of the Act,
relating to zero-rated supplies.
DR. E. SURUMA,
Minister of Finance, Planning and Economic Development.

Commence-
ment
Rate of tax
Rate of tax
not to
apply to
zerorated
goods

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