Section 4: Failure to pay tax before or

VAT (Amendment) Act 2023 and related

Point-in-time consolidation. This non-pilot lookup is excluded from search indexes pending a deterministic currency check. Verify against the latest Uganda Gazette before relying on it.

Consolidated text

on the Penal tax on unpaid tax at a rate due date. of 2%, compounded. Disclaimer This information is strictly for creating awareness and providing guidance to our clients. It should not at any one time be used in place of substantive law; and is subject to change on amendment of tax legislation and any other regulations governing tax administration. 7

Source: laws_africa.