Object of the Bill
The object of this Bill is to amend the Value Added Tax Act, Cap. 344, to exempt the application of VAT withholding to a designated person who pays for taxable supplies and is issued with an e-invoice or e-receipt; to increase the VAT registration threshold from one hundred fifty million shillings to two hundred fifty million shillings; to amend Schedule 2 to provide for the Arab Bank for Economic Development in Africa (BADEA) as a public international organization; and to amend Schedule 3 to exempt the supply of goods or services to contractors and subcontractors of nuclear energy projects and for related matters.
Bill Document
Other Attachments
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FPED2-26-Report on the Value Added Tax (Amendment) Bill, 2026 (Including Minority Report).pdf
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| 2 |
Certificate of Financial Implication for Value Added Amendment Bill 2026.pdf
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The Value Added Tax (Amendment) Bill, 2026
Sponsored By Hon. Matia Kasaija (Minister of Finance, Planning and Economic Development)
Committee: The Committee on Finance, Planning and Economic Development
Start
First Reading/Committee
The bill is still at First Reading, and the first stage is a passage through the floor of parliament. This stage is usually a formality, primarily focusing on introducing the Bill to the Parliament. It takes place without debate, and the first reading of a Bill can occur anytime in a parliamentary session. The significance of this stage lies in the fact that it marks the formal introduction of the Bill to the Parliament, setting the stage for further discussions and debates.
Bill in Committee for more than 45 days
Second Reading
Third Reading
Presentation/Waiting Assent
Assented by President
End
Bill passed on 01/01/1970
Bill Withdrawn on 01/01/1970