Value Added Tax (VAT) is a tax on the value added at each stage of the production and distribution process and on the importation of goods. VAT registered importers in Uganda are charged the statutory VAT rate of 18 per cent, however, importers that are not VAT registered are charged both the 18 per cent and an additional 15 per cent, which is designated “Domestic VAT”. The statutory basis of the 15 per cent is unclear. Domestic VAT appears to be a tax created by the Uganda Revenue Authority in a bid to raise revenue from a largely non-compliant base. The legality of the tax was challenged in Margaret Akiiki Rwaheru and 13,945 Others v Uganda Revenue Authority . The court ruled that Domestic VAT was irregular when applied to importers who qualified to register for VAT but had not registered, but was illegal when applied to importers who did not qualify to register for VAT. Despite this ruling, the URA has continued to charge all importers Domestic VAT, regardless of whether they qualify to register for VAT. This article seeks to re-examine the legality of Domestic VAT.

中文翻译：

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Margaret Akiiki Rwaheru v 乌干达税务局

增值税 (VAT) 是对生产和分销过程的每个阶段以及货物进口的附加值征税。在乌干达注册增值税的进口商需缴纳 18% 的法定增值税，但未注册增值税的进口商需缴纳 18% 和额外的 15%，即“国内增值税”。15% 的法定依据尚不清楚。国内增值税似乎是乌干达税务局设立的一种税收，旨在从基本上不合规的基础上增加收入。税收的合法性在 Margaret Akiiki Rwaheru 和 13,945 Others v Uganda Revenue Authority 中受到质疑。法院裁定，国内增值税适用于具有增值税注册资格但未注册的进口商，属于违规行为。但在适用于没有资格注册增值税的进口商时是非法的。尽管有此裁决，市建局仍继续向所有进口商收取国内增值税，无论他们是否有资格注册增值税。本文旨在重新审视国内增值税的合法性。