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FIATA FFVT-UFFA „Train-the- Trainer‟ Course
TOPIC:REASONS FOR TAXES IN
UGANDA
BY FRANCIS OTYAMA
P.O.Box 10606, Kampala, Uganda fotyama@yahoo.co.uk Mobile Phone +256782642882 29/04/2019
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FIATA FFVT- UFFA Train -the- Trainer Course TOPIC:REASONS FOR TAXES - - PowerPoint PPT Presentation
FIATA FFVT- UFFA Train -the- Trainer Course TOPIC:REASONS FOR TAXES - - PowerPoint PPT Presentation
FIATA FFVT- UFFA Train -the- Trainer Course TOPIC:REASONS FOR TAXES IN UGANDA BY FRANCIS OTYAMA P.O.Box 10606, Kampala, Uganda fotyama@yahoo.co.uk Mobile Phone +256782642882 29/04/2019 . . Four P concept P
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Four “P” concept
“Passenger” “Protester” “Prisoner” “Participant”
Your PARTICIPATION is essential !
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Overall Objective
At the end of the lesson, participants will be able to state three reasons why govern levy taxes in Uganda
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Lesson overview
Define tax List Different taxes in Uganda Give reasons why taxes are levied in
Uganda
Assessment/Evaluation
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Expected results
What should we achieve ?
Understand Why taxes are levied in Uganda Apply the theoretical knowledge Develop capacity to state reasons for paying taxes
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DEFINITIONS
Tax is a payment by entities to
government for goods and services
It‟s a transfer of funds/revenue from
entities to government
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TYPES OF TAXES IN UGANDA
Value Added Tax (VAT) Income Tax (PAYE, Withholding tax,
corporation tax, Rental tax, )
Duties (Import Duty, Excise Duty) Levies and fees
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REASONS FOR TAXES
3Ps PROMOTE PROTECT PROHIBIT
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PROMOTE
Industrialization Revenue Collection
From 180Bn(1991/92) To 16Trn (2018/19
Trade between Partner States
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PROMOTE cont…
Provision of social services Development of infrastructure
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PROTECT
Domestic industries Citizens against harmful goods/products
e.g., tobacco, alcohol,
Environment. E.g., Greenhouse gases
(CO, CO2, CFCs, HCFCs, etc)
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PROHIBIT
Consumption of dangerous goods e.g
cosmetics containing hydroquinone
Importation of hazardous goods e.g
asbestos, ozone depleting substances
Conclusion: Promote, Protect and Prohibit Recommendation: EACCMA, EACCET,
DT Laws, ITA, EDA
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THANK YOU
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QUESTION
By using the 3P concept, State three