Limited uptake among taxpayers, accounting hurdles and low impact on revenue collections are hampering Uganda’s tax amnesty programme now in its second year.
The country’s tax amnesty initially expired on December 31, 2023 but was pushed to December 31 this year after a strike by Kampala City traders over implementation of the Electronic Fiscal Receipting and Invoicing System (EFRIS) for filing Value Added Tax (VAT) returns.
