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Taxation of HNWIs and VIPs: Update from the Uganda Revenue Authority

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Presentation by Henry Saka and Ronald Waiswa at the 7th annual ICTD meeting in Kigali on February 7th 2019.

Publicada em: Governo e ONGs
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Taxation of HNWIs and VIPs: Update from the Uganda Revenue Authority

  1. 1. Taxing the Rich & VIPs: An update from Uganda Henry Saka & Ronald Waiswa
  2. 2. . African Revenue Authorities HNWIs VIPs & Govts
  3. 3. African RAs Vs HNWIs, VIPs and Gov’t • Its widely accepted that there is potential revenue and the revenue risks associated are many • RAs are Very interested in taxing them– but making the first attempt is still challenging. • But there is great hope • Ghana- Had a HNWI target mission, Came for a bench mark AT URA • Rwanda- study on going • Tanzania- benchmarked URA approach • Kenya • Zambia
  4. 4. The URA: David’s strategy • They used simple stones – Soft approaches>>>>education campaigns – “un official” TCC for politicians – In the short run, these worked but now seem to require new measures
  5. 5. The Gains… • .
  6. 6. The Gains… • . 0.50 0.39 0.58 0.47 2015-16 2016-17 2017-18 2018-19 Revenue Collection from VIPs (UGX Bns)
  7. 7. Concerns with income tax • . 5.65 5.79 3.17 3.13 9.37 7.07 8.69 4.46 3.41 7.25 9.12 4.29 2015-16 2016-17 2017-18 2018-19 Tax Head collection (UGX Bns) INCOME TAX RENTAL INCOME TAX VALUE ADDED TAX
  8. 8. Concerns with income tax • . 65 50 37 34 34 31 33 30 35 40 37 30 2015-16 2016-17 2017-18 2018-19 Number of HNWI paying by tax head Income tax Rental VAT 32 23 29 15 30 27 33 23 2015-16 2016-17 2017-18 2018-19 Number of VIPs paying by taxhead Income tax Rental tax
  9. 9. The New URA Approaches? • Soft measures: Educations and Constant engagements Tough Measures Shame list Engaging cabinet Audits (10:1)
  10. 10. Enforcement & Punitive actions • Public shame lists • Enforce compliance through cabinet • Audits: 10 HNWIs and 1 VIP • TCC is now a legal requirement for high level politicians during elections
  11. 11. Thank you!!!!!! 11

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