Type of Intervention: Financial and Economic, Guidance
Sectors Involved: Finance/Economy
Level of Jurisdiction: National
Lead People/Agency: The Uganda Revenue Authority (URA) made these decisions. The implementation will be also under the URA.
Overview: Deadline extensions for filing of tax forms from March 31 to May 31, extension of time for filing payments of Pay As You Earn (PAYE) taxes, Value Added Tax (VAT), local excise duties, withholding taxes, and lotteries and gaming returns, delay of tax payments under pre-existing Memorandums of Understanding (MoUs) for the months of March and April to May, waivers of penalties for late payment if advance notice is provided, and all taxpayers advised to utilize online services. The target audience was corporate entities needing to file tax returns. The intended effect was to avoid penalizing corporate entities for delays in tax activity due to the coronavirus.
Full details here: https://home.kpmg/xx/en/home/insights/2020/04/uganda-tax-developments-in-response-to-covid-19.html
Type of Justification: No justification given