First Schedule (Sections 1, 45)
Public international organisations
Danish International Development Agency (DANIDA)Desert Locust Control Organisation for Eastern Africa (DLCOEA)Deutsche Gesellschatt fur Technische Zusammenarbeit (GTZ)East African Development Bank (EADB)Eastern and Southern Africa Management Institute (ESAMI)European Union (EU)Food and Agricultural Organisation (FAO)International Atomic Agency (IAA)International Civil Aviation Organisation (ICAO)International Committee of the Red Cross (ICRC)International Labour Organisation (ILO)International Monetary Fund (IMF)International Telecommunications Union (ITU)Japan International Development Agency (JICA)Medical Research CouncilNetherlands Development Organisation (SNV)Norwegian Agency for Development (NORAD)Organisation of African Unity (OAU)Union of National Radio and Television Organisations of Africa (UNRTNA-PEC)United Nations African Institute for the Prevention of Crime and the Treatment of Offenders (UNAFRI)United Nations Childrens Fund (UNICEF)United Nations Development Programme (UNDP)United Nations Fund for Population Activities (UNFPA)United Nations High Commission for Refugees (UNHCR)United States Agency for International Development (USAID)Universal Postal Union (UPU)World BankWorld Food Programme (WFP)World Health Organisation (WHO)World Meteorological Organisation (WMO)
Second Schedule (Section 19)
Exempt supplies
1.The following supplies are specified as exempt supplies for the purposes of section 19 —(a)the supply of unprocessed foodstuffs, unprocessed agricultural products and livestock;(b)the supply of postage stamps;(c)the supply of financial services;(d)the supply of insurance services;(e)the supply of land;(f)a supply by way of lease or letting of immovable property, other than—(i)a lease or letting of commercial premises;(ii)a lease or letting of hotel or holiday accommodation;(iii)a lease or letting for periods not exceeding three months;(iv)a lease or letting for parking or storing cars or other vehicles; or(v)a lease or letting of service apartments;(g)the supply of education services;(h)the supply of medical, dental and nursing services;(i)the supply of social welfare services;(j)the supply of betting, lotteries and games of chance;(k)the supply of goods as part of the transfer of a business as a going concern by one taxable person to another taxable person;(l)the supply of burial and cremation services;(m)the supply of precious metals and other valuables to the Bank of Uganda for the State Treasury;(n)the supply of passenger transportation services (other than tour and travel operators);(o)the supply of petroleum fuels (petrol, diesel and paraffin) subject to excise duty;(p)the supply of milk, including milk treated in any way to preserve it;(q)the supply of dental, medical and veterinary equipment;(r)the supply of animal feeds.2.In this Schedule —(a)“education services” means education provided by—(i)a preprimary, primary or secondary school;(ii)a technical college or university;(iii)an institution established for the promotion of adult education, vocational training, technical education or the education or training of physically or mentally handicapped persons;(b)“financial services” means—(i)granting, negotiating and dealing with loans, credit, credit guarantees and any security for money, including management of loans, credit or credit guarantees by the grantor;(ii)transactions concerning deposit and current accounts, payments, transfers, debts, cheques and negotiable instruments, other than debt collection and factoring;(iii)transactions relating to shares, stocks, bonds and other securities, other than custody services;(iv)management of investment funds, but does not include provision of credit facilities under a hire-purchase or finance lease agreement;(c)“passenger transportation services” means the transportation of fare-paying passengers and their personal effects by road, rail, water or air, but does not include passenger transport services provided by a registered tour operator; and(d)“social welfare services” means —(i)care for the elderly, sick and disabled, including care in a hospital, aged person’s home and similar establishments; or(ii)care and welfare services provided for the benefit of minors;(e)“transfer of a going concern” includes the disposal of any part of a business which is capable of separate operation.3.For the purposes of clause 1(a) of this Schedule, the term “unprocessed” shall include low value added activity such as sorting, drying, salting, filleting, deboning, freezing, chilling or bulk packaging, provided the value added does not exceed 5 percent of the total value of the supply.
Third Schedule (Section 24(4))
Zero-rated supplies
1.The following supplies are specified for the purposes of section 24(4)—(a)a supply of goods or services where the goods or services are exported from Uganda as part of the supply;(b)the supply of international transport of goods or passengers;(c)the supply of drugs and medicines;(d)the supply of educational materials;(e)the supply of seeds, fertilisers, pesticides and hoes; and(f)the supply of cereals where the cereals are grown, milled or produced in Uganda.2.For the purposes of clause 1(a), goods or services are treated as exported from Uganda if—(a)in the case of goods, the goods are delivered to, or made available at, an address outside Uganda as evidenced by documentary proof acceptable to the Commissioner General; or(b)in the case of services, the services were supplied for use or consumption outside Uganda as evidenced by documentary proof acceptable to the Commissioner General.3.For the purposes of clause (1)(b), international transport of goods or passengers occurs where goods or passengers are transported by road, rail, water or air—(a)from a place outside Uganda to another place outside Uganda where the transport or part of the transport is across the territory of Uganda;(b)from a place outside Uganda to a place in Uganda; or(c)from a place in Uganda to a place outside Uganda.4In this Schedule—(a)“educational materials” means materials suitable for use only in public libraries and educational establishments specified in paragraph 2 of the Second Schedule to this Act;(b)“pesticides” means insecticides, rodenticides, fungicides and herbicides but does not include pesticides packaged for personal or domestic use.
Fourth Schedule (Sections 24, 25, 26, 27, 28, 29, 30)
Formulae, tax invoices, credit notes and debit notes
1.(a)For the purposes of section 24(2), the following formula shall apply:A x Bwhere —A is the taxable value as determined under section 21(2) or (3); andB is the tax fraction.(b)For the purposes of section 25, the following formula shall apply:X - Ywhere —X is a total of the tax payable in respect of taxable supplies made by the taxable person during the tax period; andY is the total credit allowed to the taxable person in the tax period under the Act.(c)For the purposes of section 26(5), the following formula shall apply:S - Twhere —S is the total output tax received by the taxable person during the tax period in respect of taxable supplies made by the person; andT is the total input tax credit allowed to the taxable person in the tax period under the Act.(d)For the purposes of section 27(2), the following formula shall apply:M - Nwhere —M is the total amount of input tax credited in relation to amounts due by the taxable person at the time of change in the accounting basis; andN is the total amount of output tax accounted for in relation to amounts due to the taxable person at the time of change in the accounting basis.(e)For the purposes of section 27(3), the following formula shall apply:O - Pwhere—O is the total amount of output tax that would have been accounted for on amounts due to the taxable person at the time of change in accounting basis if the taxable person had been accounting for tax on an invoice basis; andP is the total amount of input tax that would have been credited on amounts due by a taxable person at the time of change in accounting basis if the taxable person had been accounting for tax on an invoice basis.(f)For the purposes of section 28(7)(b), the following formula shall apply:A x B/Cwhere—A is the total amount of input tax for the period;B is the total amount of taxable supplies made by the taxable person during the period; andC is the total amount of all supplies made by the taxable person during the period other than an exempt supply under clause 1(k) of the Second Schedule.2.A tax invoice as required by section 29 shall, unless the Commissioner General provides otherwise, contain the following particulars—(a)the words “tax invoice” written in a prominent place;(b)the commercial name, address, place of business and the taxpayer identification and VAT registration numbers of the taxable person making the supply;(c)the commercial name, address, place of business and the taxpayer identification number and VAT registration number of the recipient of the taxable supply;(d)the individualised serial number and the date on which the tax invoice is issued;(e)a description of the goods or services supplied and the date on which the supply is made;(f)the quantity or volume of the goods or services supplied;(g)the rate of tax for each category of goods and services described in the invoice; and(h)either—(i)the total amount of the tax charged, the consideration for the supply exclusive of tax and the consideration inclusive of tax; or(ii)where the amount of tax charged is calculated under section 24(2), the consideration for the supply, a statement that it includes a charge in respect of the tax and the rate at which the tax was charged.3.A credit note as required by section 30(1) shall, unless the Commissioner General provides otherwise, contain the following particulars —(a)the words “credit note” in a prominent place;(b)the commercial name, address, place of business and the taxpayer identification and VAT registration numbers of the taxable person making the supply;(c)the commercial name, address, place of business and the taxpayer identification and VAT registration numbers of the recipient of the taxable supply;(d)the date on which the credit note was issued;(e)the rate of tax; and(f)either —(i)the taxable value of the supply shown on the tax invoice, the correct amount of the taxable value of the supply, the difference between those two amounts and the tax charged that relates to that difference; or(ii)where the tax charged is calculated under section 24(2), the amount of the difference between the taxable value shown on the tax invoice and the correct amount of the taxable value and a statement that the difference includes a charge in respect of the tax;(g)a brief explanation of the circumstances giving rise to the issuing of the credit note; and(h)information sufficient to identify the taxable supply to which the credit note relates.4.A debit note as required by section 30(2) shall, unless the Commissioner General provides otherwise, contain the following particulars—(a)the words “debit note” in a prominent place;(b)the commercial name, address, place of business and the taxpayer identification and VAT registration numbers of the taxable person making the supply;(c)the commercial name, address, place of business and the taxpayer identification and registration numbers of the recipient of the taxable supply;(d)the date on which the debit note was issued;(e)the rate of tax; and(f)either—(i)the taxable value of the supply shown on the tax invoice, the correct amount of the taxable value of the supply, the difference between those two amounts and the tax charged that relates to that difference; or(ii)where the tax charged is calculated under section 24(2), the amount of the difference between the taxable value shown on the tax invoice and the correct amount of the taxable value and a statement that the difference includes a charge in respect of the tax;(g)a brief explanation of the circumstances giving rise to the issuing of the debit note;(h)information sufficient to identify the taxable supply to which the debit note relates.
Fifth Schedule (Section 65)
Calculation of interest penalty
The rate of interest chargeable as penalty shall be 2 percent per month, compounded.