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.

dollar : Since the turn of September 2016, the shilling

Reasons for the revenue performance in

has

December 2016
1.

continued to depreciate against the dollar which

The 13.43Bn surplus in December 2016 was due

has affected the revenue collections.

to the following:
a.

Recoveries made from municipalities and Local

International trade collections were affected by;

governments owing to increased enforcement

actions.
b.

Bonus payments from key players contributed

c.

Low import volumes.

d.

Decline in tax yields of the major items such as good

transport vehicles, wheat, telephone apparatus, beer

to the surplus in PAYE

c.

Increase

in

the

issuance

of

and television receivers.

government

e.

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

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.
December 2016:75 DT audits conducted with
Register as at 30/06/2016
wasof962,875
assessment
UGX 12.89 Bn.
40 bags *25kgs of smuggled basmati rice
impounded by the Iganga enforcement team

December 2016: 97comprehensive customs

post clearance auditswere conducted

Filing compliance: Continuous monitoring of filing

details submitted by tax payers.

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

December 2016 Filingratios
Non-Government arrears: UGX 1,038.08 Bn
LTO
MTO
STO
PSO
PAYE
VAT

97%
90%
65%107.64 Bn
64%
Government
arrears: UGX
97%
93%
93%
76%

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

Bn

Payment compliance; Audits, arrears and customs

enforcement, litigation andinvestigation