URA performance highlights December 2016

Total Net collections

UGX 1,382.56 Bn, UGX 13.43 Bn abovetarget.Growth: 8.81%
compared to December 2015
DT Net Collections

Customs Net Collections

UGX 939.82 Bn, UGX 33.50 Bn above

target. Growth: 14.62%compared to
December 2015

UGX 443.49Bn, UGX 19.33 Bn below

target.Decline: 1.58% compared to
December 2015
Tax refunds

UGX 13.80 Bn, UGX 1.35 Bn below target.

continued to depreciate against the dollar which

Reasons for the revenue performance in

has affected the revenue collections.

December 2016
1.

The 13.43Bn surplus in December 2016 was due

International trade collections were affected by;

to the following:

c.

Low import volumes.

a.

d.

Decline in tax yields of the major items such as good

b.

Recoveries made from municipalities and Local

governments owing to increased enforcement

transport vehicles, wheat, telephone apparatus, beer and

actions.

television receivers.

Bonus payments from key players contributed to

e.

the surplus in PAYE

c.

Increase in the issuance of government securities

by 21% since the turn of the FY 2016/17, has
contributed to the surplus in tax on bank
interest.

d.

Administrative

efficiency

which

increased

collections from the public sector and rental

taxes.
e.

Close monitoring of the key players in the casino

tax category leading to increased remittances
from taxpayers.

2.

The revenue collections were affected negatively

by;
a.

The general decline in demand for private sector

credit especially within the top two sectors
(wholesale and retail trade and manufacturing)
mirrors the health of the economy. This has
contributed to a slowdown in business thus
affecting

collections

in

corporation

and

presumptive tax.
b.

Depreciation of the shillings against the dollar :

Since the turn of September 2016, the shilling has

Increase in warehoused goods destined for re-export

The

Administrative

measures

undertaken

in

Customs enforcement yielded:

December 2016 to improve compliance

December 2016: UGX 4.95Bn

Registration compliance; Register growth arising from

tax payer education and door to door campaigns.
Taxpayers register growth: 0.89% in December 2016
. 8,503taxpayers registered.
7,811Individuals and 692Non- Individuals.
Register as at 30/06/2016

was 962,875
40 bags *25kgs of smuggled basmati rice
impounded by the Iganga enforcement team

Filing compliance: Continuous monitoring of filing

details submitted by tax payers.
December 2016 Filingratios
LTO

MTO

STO

PSO

PAYE

97%

90%

65%

64%

VAT

97%

93%

93%

76%

Payment compliance; Audits, arrears and customs

enforcement, litigation andinvestigation
December 2016:75 DT audits conducted with
assessment of UGX 12.89 Bn.
December 2016: 97comprehensive customs
post clearance auditswere conducted

Total DT Arrears by 31/12/2016: UGX Bn 1,145.72

Non-Government arrears: UGX 1,038.08 Bn
Government arrears: UGX 107.64 Bn

Outstanding customs arrears by 31/12/2016: UGX 52.7

Bn