Uganda VAT update

The Uganda 2018/19 budget contains a range of VAT rule updates, including:

• VAT returns are due on 15^thof the month following the reporting period end
• VAT exemptions have been extended to certain construction services
• Key taxpayers will be required to withhold VAT where their customers fail to properly VAT register. There will be a UShs 37.5 million Uganda shillings threshold for such withholdings where the supplier is not VAT registered themselves
• Amendments to the rules on education zero rating

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