Implication of the 2014 Tax Amendments to the Electricity Supply Industry
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In 2014, Government of Uganda amended the Income Tax Act, Cap 340, and Value Added Tax Act, Cap 349. Consequent to the amendments, Electricity Regulatory Authority engaged the Ministry of Finance Planning and Economic Development and Uganda Revenue Authority with the objective of obtaining the interpretation, and the implications of the amendments to the Electricity Supply Industry especially the Renewable Energy Projects.
Ministry of Finance Planning and Economic Development and Uganda Revenue Authority have provided clarification and interpretation of the amendments as included in the letters provided below.