TAXMAN MAR 2018

The Grand AEO
Conference and so
much more.
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FROM THE EDITOR
Dear friends.
We greatly appreciate the efforts that you are all putting
in to make sure URA excels in all spheres. Thanks to
all of you for your daily hardwork and outstanding
contributions in your different departments and stations of work.
As you all know, this year’s collection target is UGX.
15,269,099,222,583 trillion. The challenge then, is for all of us
to each do something new, something extra and different that
makes us to Leap Forward and exceed our goals.
We are also running the “All Hands on Deck” campaign to
encourage us to collect, provoke excellent performance that will
lead to surpassing the target.
At the same time, I take the opportunity to thank everybody
who successfully supported the World Customs Organization
Authorized Economic Operator (WCO-AEO) Conference. You
showed that URA is a unique organization with reputable
performance.
I now dedicate this month’s Taxman to all of you to enjoy the
glorious moments of the month of March 2018.
There is no turning back!
Vincent Seruma
Assistant Commissioner Public
and Corporate Affairs Division.

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Editorial team
Hudson Kalema
Ag. Content Manager
Susan Kamugasa Muyiyi
Editor / Writer
Immaculate Wanyenze
Writer
Benon Tugumisirize
Writer & Photographer
Samuel Semugooma
Photographer
Solomon Kimbugwe
Photographer & Writer
Herbert Sempogo
Writer
How you can participate:
Send your contributions: story tips, pictures and
stories to the editor on media-desk@ura.go.ug

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COMMISSIONER GENERAL’S
FOREWORD
Dear staff.
We have a lot of things to be thankful for
with the way 2018 is unfolding. First and
foremost, our February efforts brought in
a surplus. Then came the successful One
Stop Border Post (OSBP) commissioning
by the Ugandan and Kenyan Heads of
state. This OSBP is certainly set to enable
us leap even higher in terms of revenue
collection.
I also thank the team that supported the
World Customs Organization Authorized
Economic Operator (WCO-AEO)
Conference. You gave URA resounding
success. Thank you for making Uganda
proud.
The Enterprise Resource Planning (ERP)
system phase 1 kicked off in the Corporate
Services CSD and Commissioner General’s
departments. Staff from the two
departments are now ably managing
their performance using the system. The
performance management team has
come in handy to train the CGO and CSD
staff. Phase 2 of the ERP roll out will open
online performance management up for
all the other departments.
Our SACCO has turned over a new leaf with
a set of new leaders taking the mantle from
a set of former leaders who helped the
SACCO grow from strength to strength.
I congratulate the new leadership with
as much zest as I celebrate the outgoing
leadership. There is only one way to go for
the URA SACCO, Upwards!
The new headquarter building has over
the past couple of weeks evolved into
a marvel externally and internally with
works inching ever closer to completion.
22 floors to accommodate 1700 staff, a
6 storey parking tower to accommodate
360 cars in addition to a 710 car surface
parking space, amenities like a gym, salon,
multimedia center and a daycare center.
We envisage that the new house will
enable us execute work efficiently.
I urge all of us to support the promotion
of the culture of utilizing receipts in the
campaign dubbed #MpaReceiptYange
which is set for all corners of Uganda.
I would like to thank each one of you who
took off time to donate a pint of blood
during the URA Blood Drive. You took the
need to have enough blood in the blood
bank to heart and came out in full force
to show your support. Uganda noticed.
Uganda appreciated.
Finally, I will leave you with a quote from
the famous Chinese cultural icon Bruce
Lee.
“The successful warrior is the average
man, with laser-like FOCUS”, Bruce Lee.
The target is in FOCUS. ALL HANDS ON
DECK!
Doris Akol
Your team lead and partner in the trenches.

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CGO AND CSD TAKE
PERFORMANCE
MANAGEMENT ON LINE
Dear staff,
On the 22nd September
2017, we launched the
Enterprise Resource
Planning (ERP) system.
One of the modules is the
Performance Management
Module.
To ensure successful
implementation of the
module, Management
decided to roll it out in two
phases as follows;
1. Phase 1 is a pilot
covering the
Commissioner General’s
Department (CGO)
and the Corporate
Service Department
(CSD). This pilot is
being implemented
beginning with the
appraisal period
July to December
2017 which
ended on 31st
December 2017.
CGO and CSD
will continue
using the ERP
system for the
second half
of January to
June 2018. As
such CSD and
CGO staff will
have their Performance
Appraisal for 2017/18
conducted on the system
while the rest of the staff
will handle their appraisal
as has been handled in
the past i.e. complete
hard copy appraisal
instruments.
2. Phase 2 will cover the
entire organization starting
in the Financial Year FY
2018/19. The Performance
Management Planning
will however start in April
2018.
Currently, the performaance
management team is
conducting trainings for staff
in the two departments.
Please ensure that when
you are called upon for
the trainings, you attend
and acquire the knowledge
necessary for you to manage
your appraisal on the system.
For more information,
please contact; AC-HR-
Mr. William Kiganda on
0717440004, Manager
PM&OD-Ms. Berna Arinaitwe
on 0717-44043/0417442164
and Supervisor PM-
Mr. Godfrey Mutebi on
0713535176/0417442248

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Tell us
how ERP
is working
for you
I kindly invite you to take 7
Minutes and complete the
ERP Phase One Health Check
by clicking the following
link: ERP Health Check . The
survey is best viewed using
Internet explorer and Google
Chrome browsers.
Advertise your business with us
I urge you to share your
feedback so that we can
improve and support you
better through this transition.
Your responses will also
help us gauge our progress
toward achieving the goals
of implementing the ERP
system. Your feedback will
be received by the ERP
Project Quality Assurance
partner Ernst and Young and
will be treated with utmost
confidentiality. The ERP
Health Check will run up to
Friday 30th March 2018.
For any clarification and
support required to complete
the tool, contact Cleopatra
Tusiime - 0772140455,
Franco Kato – 0772142732
or Clare Nalukwago -
0772140190. You can also
drop an email to erp@ura.
go.ug .
Thank you in advance for your
participation.

URA to expand tax
with receipt camp
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By Immaculate Wanyenze
Throughout the five decades
he has lived, Simon Semule
has never requested for a
receipt after purchasing
goods. The city landlord
thinks it is a “kizungu thing”
(white man’s practice) to ask
for a receipt. Ordinarily, he
argues, one should only know
what to buy and what it costs.
“I know how much I go with
for shopping. I know what to
buy and how much change to
expect. Asking for a receipt,
therefore, is no big deal,”
Semule stated.
Like Semule, who does not
request for receipts, his son,
Lazarus Kayondo, a retailer
in Kabalagala does not issue
receipts. Reason: most of his
customers are from within
the community and in case
of expiry of a product, they
easily return them. Besides,
Kayondo knows them.
Brian Tugumisirize a media
practitioner shares Semule
and Kayondo’s views.
Issuance of receipts, argued
Tugumisirize, especially
in supermarkets is not
necessary. Supermarkets are
reliable and their products are
genuine, he contended.
“If I can’t check the expiry
date of products I buy, then
why bother about a receipt,”
Tugumisirize said.
And yet if the trio-Semule,
Kayondo and Tugumisirize
incur a loss after buying
goods that are faulty or
expired, they would be
compelled to dash back
to the seller. But without a
receipt, few sellers would
compensate-refund the
monies or offer a better
product.
Which is the reason why
Kayondo and Semule ought
to start issuing receipts
and Tugumisirize asking for
them after a transaction.
To instill the practice, URA
is embarking on a receipt
campaign-to ensure people
demand for receipts.
Accordingly, the campaign
will enable URA to protect
taxpayers against fraud.
For example, without
documentation, verification
of transactions is difficult, it is
hard to manage compliance
and there is a tendency of
traders falsifying amounts.
For taxpayers, lack of
receipts makes record
keeping difficult, which
may hinder access to loans
from established financial
institutions since these
institutions are hesitant
to deal with informal
establishments. Proprietors
are therefore left with one
option-loan sharks whose
exorbitant interest rates have
led to the collapse of many
businesses.
Other pains are: not being
able to easily determine a
business’ profitability and
transactions being based
on estimates instead of the
actual number of sales for
example.
Issuing and receiving receipts,
would be beneficial to the
public.
Some of the benefits to
taxpayers include receiving

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base
aign
better services since issuance
of receipts will put demand
on businesses to give quality
service.
Losses and fraud can be
detected early and this
simplifies the process of
determining profits. It also
reduces cost of compliance
as companies and Small and
Medium Term Enterprises
(SMEs) do not struggle to get
documentation like invoices
and receipts when they
transact with others.
Issuing and demanding
receipts by buyers will enable
the government have an
insight into the business
operating environment.
This will facilitate designing
appropriate policies to spur
business growth, expand
the tax base and increase
the revenue potential of the
informal sector.
“URA is optimistic that
the campaign will improve
voluntary compliance
resulting from clients
demanding receipts and
invoices. There will be
opportunity to analyze the
trading zones around the
country and develop effective
and workable approaches
to managing compliance
of businesses among other
benefits,” Silajji Kanyensigye
the Assistant Commissioner
Larger Taxpayers’ Office
Domestic Taxes.
Amid the soon-to-be
launched campaign, there
will be receipt raffle draws to
allow compliant clients win
goodies like motorcycles,
bicycles, shopping bags and
others.
All these measures, are aimed
at achieving a symbiotic
relationship for taxpayers,
investors, who will have
improved confidence in
the business operating
environment and government.
To confirm that a receipt is
genuine and admissible by
institutions like URA, look out
for the following:
• The words “Receipt” or
“invoice” in a prominent
place
• The name, address and
Taxpayer Identification
Number (TIN) of the seller.
• The name or business
name and address of the
recipient (purchaser).
• The serial number of the
invoice and date of issue.
• The quantity or volume
of the goods or services
supplied.
• The selling price per unit
and total value
• The date the receipt/
invoice was issued
• A brief description of
the items sold sufficient
to identify the goods or
services supplied
Should a client refuse to issue
a receipt or give you a receipt
that does not satisfy your
needs or does not meet the
minimum standards as above,
do not be quiet.
Ask for a receipt, issue a
receipt and look out for those
who are not issuing any.

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Commissioner General
Wins Continental Award
By Herbert Ssempogo
Just three years after
ascending to the helm
of the Uganda’s revenue
collection institution, she
has scooped a major continental
award.
Doris Akol, the Uganda Revenue
Authority (URA) Commissioner
General, has received the African
Leadership Magazine (ALM)
Person of the Year Public Service
Excellence Award 2018.
Additionally, she was inducted
into ALM’s Chief Executive
Officers Hall of Fame Class of
2018.
According to the institution
website, the Persons of the
Year Award is received by
the continent’s best political,
diplomatic and business leaders
contributing to growth and
development.
“The African Leadership
Magazine Persons of the
Year Award, which is in
its 6th run, keeps with our
tradition of presenting the
sides of the continent, which
hardly find placement on the
global mainstream media,
and celebrating exemplary
leadership and individuals who
have contributed to shaping the
global perception of the African
continent. This group of Africans
are the Game-Changers, who are
doing things differently towards
re-positioning the African
continent,” read a statement on
the magazine website.
Regarding the hall of fame
induction, it stated, “…..The
African Leadership CEO’s Hall of
Fame will be an exclusive club
of top chief executives from
across the continent who have
continuously exhibited a passion
and commitment to diligence,
success and transformational
leadership
in their bid to make Africa
prosperous.”
Akol was commended for
spearheading engagements
with the business community,
providing accountability
platforms for revenue collected
as well as for the Servant
Leadership displayed in the
#servedbytheCG campaign.
The celebratory event was held
at the Santdon Convention
Centre, Johannesburg, South
Africa on February 24, 2018.
Responding to the news, Akol,
in a tweet stated, “Kudos to the
entire team @URAUganda. This
is continental acknowledgement
of your excellence in service
delivery…”
The news caused excitement
among URA staff, who
applauded Akol. Akol attributed
her latest accolade to staff who,
she argued, excellently executed
the initiatives for which she and
indeed URA were recognized.
In addition to ensuring that
Government has revenue to
offer services, Akol has created
strategic partnerships with
local and international
institutions. She has also
instilled among her team
a culture of service and
providing solutions to
clients’ challenges.
The African Leadership
Magazine published is
by African Leadership
(UK) Limited, a company
registered in the United
Kingdom. It focuses “on
bringing the best of Africa
to a global audience, telling
the African story from an
African perspective while
evolving solutions to peculiar
challenges being faced by the
continent today.”
Its mission is to promote
innovation, entrepreneurship and
development in Africa, hence
championing the emergence of a
new Africa.
According to the website,
profits from the magazine are
“ploughed” into providing a
future for vulnerable children of
Africa through the Send a Child
To School Program.
The magazine wholly supports
the program in collaboration
with the African Leadership
Development Foundation, Inc.
USA, the Betwixt and Between
Foundation, USA and the Centre
for Economic and Leadership
Development Nigeria.
Akol has in the past been
acknowledged locally
and internationally for her
role in leadership, women
empowerment and tax
administration.

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The URA SACCO
Gets New Leadership
By Samuel Semugooma
Chairperson URA Staff SACCO
Julius Nkwasire Mponooka
Vice Chairman
James Bob Barungi
Treasurer
Charles Siminyu
General Secretary
(No applicant-board to elect in
accordance to statute)
Committee Members
• Ariong Henry
• Ngobi Alex
• Wamala Robert Lumanyika
• Nyanzi Joan Nabafuma
• Aporomon Grace
• Kiwanuka David
Supervisory Committee Members
• Herman Karugaba
• Marilyn Apio
• Timothy Mulindwa Sajjabi
Outgoing URA Staff SACCO Board
Members
Outgoing Board Members are Grace
Aporomon, John Kayizzi Lukyamuzi,
Henry Patrick Ariong, James Kizza,
Restetutah Birungi, Edson Bajenja and
Ian Muhimbise Rumanyika.

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PICTORIAL

Doris Akol, Commissioner General addressing women
during the first financial literacy conference in
partnership with Finance Trust Bank and POWESA
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Presidents Uhuru Kenyatta and Yoweri Kaguta
Museveni launch the Busia One Stop Border Post
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URA in partnership with Stanbic bank
launched a digital payment platform recently

Giving back - We held a Coporate Social Responsibility in
Soroti at the Little Sisters of St. Francis of Assis
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SNAPPED- Guess where
this picture was taken and
what the occassion was.
The winner of the first snapped
corner will be announced very soon
and a great reward awaits them.
Continue reading the Taxman your
favorite magazine.

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The URA home taking shape

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Taking advantage of every opportunity to educate the
taxpayers. The URA team at the Harvest Money Expo
Thank you for donating blood!

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SPOT LIGHT
- VAT FRAUD
By the Tax Investigations
Department Team
Qn. 1: What is VAT fraud in
respect to the campaign you
have embarked on?
VAT fraud manifests in various
ways and tax compliance
teams within Domestic Taxes
(DT), Tax Investigations (TI)
and Customs are at the fore
front of ensuring compliance
to the requisite statutory
obligations.
The campaign kick started
by TID, seeks to tackle a
particular type of VAT fraud
where scrupulous persons
target the VAT mechanism
by introducing fictitious or
falsified transactions in their
VAT returns. This type of
fraud is also known globally
as Missing Trader fraud simply
because fake companies or
nonexistent taxpayers are
fraudulently used to generate
the fictitious invoices.
The invoices are introduced
in their business purchaserecords
with the sole purpose
of illegally reducing the
rightful VAT payments.
The bogus invoices, are
meant to illegally reduce the
VAT payments registered
taxpayers/institutions are
supposed to comply with.
Qn. 2: How grave is the vice?
Investigations carried out
by TID on 48 taxpayers
between 2015 and 2017 led
to assessments of UGX 60.4
Billion shillings arising out of
undeclared tax.
Our intelligence has now
established additional
taxpayers involved in this
fraud and we estimate that
fake invoices worth over UGX
100Bn in input VAT have
been illegally introduced in
taxpayers returns from 2014
to date. All these liabilities
attract heavy interest and
penalties in accordance
with the tax laws, including
possible prosecution of the
persons involved.
Qn. 3: What preventive
measures has URA put in
place to ensure that the vice
is dealt with?
Investigations have been
instituted into this fraud and
as part of these reviews, a
VAT fraud campaign has also
been launched. Taxpayers
have been notified through
various media channels to
verify their business records
and use this opportunity to
self-correct anomalies in their

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VAT returns by the 31st March,
2018.
The campaign involves
sensitizing the public about
the fraud, providing an
opportunity for taxpayers to
self-correct.
Sensitizing taxpayers is a key
preventive measure for this
type of fraud.
Qn. 4: What penalties are in
the offing for the culprits?
The ongoing investigations
target companies/institutions,
which have facilitated
issuance/selling of fictitious
invoices and those that have
included these invoices in
their ‘purchase books’. Tax
payers who do not carry out
self-correction by the 31st of
March 2018 are likely to face
the following;
• Disallowing all fictitious
VAT input with appropriate
interest and penalties
instituted.
• Deregistration of
taxpayers involved
especially those facilitating
issuance of fictitious
invoices.
• Prosecution of the
perpetrators.
Qn. 5: What call to action
can you give the audience of
this message?
All taxpayers are called
upon to verify their business
records and use this
opportunity to self-correct
anomalies in their VAT returns.
Taxpayers who require
support should approach
the nearest Domestic taxes
offices. The URA staff are
encouraged to take interest in
sensitizing taxpayers to avoid
participating in this fraud at
any given opportunity.

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VAT FRAUD
IS A GLOBAL
MENACE
By Alexander Robertson
Editor’s note- Story was first published in the
Daily Mail a UK based on line news out let.
Businessman who masterminded a £9.8m VAT fraud to
fund lavish lifestyle of supercars, speedboat and a huge
property empire including luxury Spanish home is jailed
for nine years
• Jason Butler created hundreds of false invoices to steal
millions of pounds in VAT
• Butler used the money to buy a Marbella villa, a
speedboat and several supercars
• He was arrested at Manchester International Airport
after an investigation by Her Majesty’s Revenue and
Customs HMRC
• Butler was found guilty at Leeds Crown Court of VAT
fraud and given nine years in jail
A
businessman who
masterminded
a £9.8million
international tax
fraud to fund his lavish
lifestyle of flash cars and a
luxury Spanish home has
been jailed for nine years.
Fraudster Jason Butler, 46,
created hundreds of false
invoices to steal millions of
pounds in VAT.
He then tried to hide the
scam in a complex trading
chain involving companies in
the UK, Gibraltar, Spain and
the US, a HMRC investigation
revealed.
Butler, who now lives in Spain,
told HMRC officers he bought
almost £60million worth of
personal data, but checks
revealed this was a lie.
In reality Butler was forging
invoices to falsely reclaim
VAT and trading very cheap
raw data through a complex
international supply chain in a
bid to hide his crimes.
Butler used money from the
fraud to fund his collection
of supercars including;
Ferrari Fiorano FI, Ferrari
360, Mercedes SL350, and a
Lamborghini Murcielago.
He also owned a Rolls Royce
Silver Shadow, speedboat,
a luxurious Spanish home in
Marbella and 96 properties in
Leeds.
He was arrested by police
at Manchester International
Airport when he arrived into
the UK from Malaga on 18
January, 2015.
Butler was found guilty at
Leeds Crown Court of VAT
fraud after a trial and was
sentenced to nine years in
prison.
In 2003, the Yorkshire Post
newspaper interviewed Butler,
then a successful 31-year-old
entrepreneur who had set up
a property business at the
age of 22.
Butler claimed he planned
to retire by the age of 35,
and set out his ambition
of eventually opening 80
branches of Jump across the
UK.
He boasted: ‘There are some
things you are born with. Fast
cars are in my blood. I have
been driving my parents mad
about them since I was two.
‘I would like to retire by
the time I’m 35. I’m a big
believer in goal-setting. I’ll
do something in property...
or possibly selling high-class,
expensive Ferraris to high
net-worth individuals. But
whatever I do, I would like to
do it at my leisure.’

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Jason Butler (pictured) created hundreds of fake invoices to steal millions of pounds
Butler controlled a company
called Multi Level Media
(MLM), based at Britannia
House in Leeds.
He said he bought and sold
valuable Payment Protection
Insurance (PPI) customer data
from nine UK companies via
an international agency which
he also controlled, between
November 2011 and January
2015.
However, checks with the
companies revealed that no
trade ever took place and
Butler had created hundreds
of phony invoices.
Butler was found guilty at
Leeds Crown Court of VAT
fraud after a trial and was
sentenced to nine years in
prison
Butler was found guilty at
Leeds Crown Court of VAT
fraud after a trial and was
sentenced to nine years in
prison (pictured is another of
his Ferrari supercars)
Instead he was buying and
selling cheap raw data to a
series of firms in the UK, who
then sold it to a respectable
data company in Gibraltar.
The data was sold by them to
a company in the US, which
was also controlled by Butler.
Each step of the transaction
chain was arranged and
controlled by Butler.
He created this series of
transactions to try and hide
his fraud by involving several
companies, some of which
had an established tax history
with HMRC.
On paper it appeared the
fraudster had paid substantial
amounts of VAT.
But the purchases were fake
and backed up by forged
invoices, which he used to
falsely reclaim £9,875,806 in
VAT.
HMRC fraud director Eden
Noblett said: ‘Butler thought
he was clever and his scam
too sophisticated to be
uncovered. But, he was not as
clever as he believed.
‘This was a complex fraud
involving offshore companies
and moving money
internationally.
‘This case serves as a warning
to anyone considering
stealing taxpayer’s money.
No matter how clever and
sophisticated you think your
fraud is, we will catch you.
‘Tax fraud takes money away
from the vital public services
we all use. Butler stole enough
money to pay for more than
500 new NHS nurses.
‘We will not allow anyone to
steal funding from our schools
and hospitals.

26
Dear ladies
“I can do things you cannot, you can do things
I cannot; together we can do great things”
“We are a circle of women, strangers to each
other, gathered to solve something.”
By Rita Bagenda
Molded from a rib
Woven for a purpose
Orbit of support
Evolving in form and role
Like the rhythm and beat
Etched in a song for a queen
Humble to take on a physical form
To enable nurturing and development
Determined and resilient to take on
A financial form that
Builds, grows, and perseveres
Willing and caring to take on
An emotional form that
Supports, sustains and endures
Firm and strong in her spiritual form
To groom sons and daughters of faith
A soul mate to one, a best friend to another
A cheerleader, mentor
Each purpose supporting a lyric
Etched in rose gold
To sing a story of experiences and lessons
No mountain too high to climb
No river too wide to cross
For her destination is a soaring form
Regal in stature, drawn from humble
environments
Strengthened by a loyal team
Free to sing her heart
For her name is etched in a song set

27
REIGNING IN ON
HIGH NETWORTH
INDIVIDUALS
By Gloria Ndyomugyenyi
Research Planning
and Business
Development
RPD’s theme for
the year 2018 is “A YEAR
OF INCREASING STAFF
VISIBILITY AT WORK
PLACE.” This was a well
thought theme that has
seen RPD staff excel both
internally and externally.
One of the success stories
is the quality of researches
that have raised to
international level and are
published in well-known
and read international
publications. There are
some impeccable ladies
and gentlemen (Jalia
Kangave, Susan Nakato,
Ronald Waiswa, Milly
Nalukwago and Patrick
Lumala Zzimbe) who
wrote a paper on “WHAT
CAN WE LEARN FROM
THE UGANDA REVENUE
AUTHORITY’S APPROACH
TO TAXING HIGH NET
WORTH INDIVIDUALS
(HNWIS)?” And this
paper was published in the
International Centre for Tax
and Development (ICTD)
magazine online version on
Tuesday, 30 January 2018.
In the Ugandan context,
high net worth individuals
(HNWI) are wealthy,
very important persons,
politicians, and public
sector officers. Below
are parameters used to
classify HNWI- they are;
land transactions, high
value commercial farming,
rentals, high value cars, and
shareholders in companies,
importers and exporters,
loans and bank deposits.
Wealthy people contribute
a significant share of the
total revenue collected
through personal Income
Tax (PIT) in high-income
countries. This is not the
case in most low-income
countries, where the bulk
of revenue from PIT is
collected from people who
are in formal employment,
especially in the public
sector. In most cases, PIT
is collected by employers
and remitted to the tax
authority. In Africa, only
Uganda, Mauritius and
South Africa have active
systems in place to focus
on tax affairs of HNWI.
There are concerns that
wealthy individuals in
Uganda do not pay their
fair share in taxes. For the
FY 2013/2014, for example,
only 5% of the directors
of the top taxpaying
companies were paying
income taxes, with some
paying as little as US$5. An
analysis of the compliance
of 71 top government
officials over the period
2011/2012 to 2013/2014
revealed that, although
all of them had stakes in
commercial enterprises, the
majority were not paying
PIT. Neither were the
companies that they were
associated with complying
with their tax obligations
(Kangave et. al., 2016).
However, a lot has changed
because URA management
has taken on the mantle
to tackle this challenge.
When URA obtains
information on potential
HNWIs, it proceeds to act
on its findings without
waiting until it had in place
a set of formal criteria
for identifying these
individuals. URA has not
shied away from the fact
that a large proportion
of HNWIs are politicians
or politically influential.

28
Emphasis has been placed
on having a HNWI unit
whose officials have good
communication skills.
To ensure that it deals with
the political sensitivity of
taxing these individuals,
it has merged the HNWIs
unit with its Very Important
Person (VIP) unit and
placed the two under
the Public Sector Office
under the Domestic Taxes
Department.
There is close collaboration
between the HNWI unit
and the URA’s research
department, which ensures
that any recommendations
made through research are
tested in practice.
People identified as
HNWIs are approached
initially from a perspective
of educating them, and
getting their commitment
to pay some taxes, rather
than undertaking harsh
enforcement.
There are more success

29
stories that have been
registered since including:
1. Profiles of HNWI/VIPs
have been developed
and updated in the
register:
2. There is great
improvement in the filing
of income tax returns
by HNWIs. Many of the
individuals had never
filed an income tax
return.
3. Increased revenue.
By the end of June
2016, the unit had
collected over UGX19
Billion Uganda shillings
(approximately USD
5.5million) in rental tax,
personal Income Tax,
Value Added Tax and
Stamp Duty
4. Improved voluntary
compliance. The attitude
towards paying taxes
among HNWIs/VIPs.
It was noticed that for
some, non-compliance
was due to a lack of
understanding of their
tax obligations.
It is one thing to have a
provision in the law that
provides for the taxation
of all individuals and quite
another to enforce that
provision. The success
of implementing laws
differs from one country
to another. Enforcement is
even more precarious when
powerful individuals such
as politicians. URA found
that unless it deliberately
included politicians in
its strategy, it would be
difficult to collect taxes
from these HNWIs.
The team behind this
success story includes the
following:
1. Milly Nalukwago
Isingoma, the Assistant
Commissioner
Research, Planning
and Development. She
is also the URA head
of Delegation to the
East African Revenue
Authorities Technical
Committee (EARATC)
and a member of ICTD’s
Centre Advisory Group
(CAG).
2. Susan Nakato,
supervisor Corporate
Performance, Monitoring
and Evaluation in
RPD. She is one of the
economists behind the
African Tax Outlook
publications and a
lecturer at Kyambogo
University, Uganda.
3. Ronald Waiswa, a
supervisor Research and
Policy Analysis in RPD.
He also heads research
and training at Lida
Africa.
4. Patrick Lumala
Zzimbe is an officer
in Enterprise Risk
Management in RPD.
He is a statistician and
researcher in the areas
of taxation, gender, food
security, demographic
and health, agriculture
and child labour in the
mineral and energy
sector.
5. Jalia Kangave is a
Research Fellow at the
Institute of Development
Studies and the Capacity
Building Manager of the
International Centre for
Tax and Development
(ICTD). She also leads
the Gender and Tax
program at ICTD.
For a detailed
publication, please
check out this link. ICTD
publication on HNWI.pdf

MEET UR
TOP GOA
30
My father never liked the idea
of me playing football. I always
got caned whenever he found
out that I had been involved
in anything soccer related. My
mother on the other hand was
rather supportive. She always
sneaked me out to play and
also took the time to calm
me down, dry my tears
and whisper to me that
my dreams were valid.
She bought me my first
pair of boots after playing
barefooted for a very long
time…” narrates 20 year old
Alionzi Nafian.
By Josiah Mugabi
Alionzi is a top goal keeper
playing with URA FC and
a one time winner of the
prestigious Mapenduzi
International Awards for best
footballer. We found Alionzi Nafian kit up
in a soiled black training jersey complete
with gloves on a chilly afternoon at the
URA FC training grounds in Gayaza,
Wakiso District.

31
A FC’S
L KEEPER
Sponsored by Uganda
Revenue Authority
(URA), Alionzi is a second
year student studying
a Bachelors in Business
Administration at Makerere
Business School, Nakawa.
Alionzi is very thankful for
the opportunity of getting
a university education
courtesy of URA. And
although he`s mentioned
that it is very tough to
balance between school
and work with the URA
Football Club, he`s opted to
pursue an evening schedule
for class to help balance
the two demands.
Alionzi Nafian grew up in
Arua, Arua hill and never
dreamt of coming to
Kampala. Born in a family
of two children, his father
was unable to pay school
fees for him and his brother.
His love for football and
support from his mother
was how he was able to
push through from primary
and secondary school. He
was enrolled at Arua Public
School on bursary while
playing with Onduparaka
at Regional Level. He was
selected amongst the top
11 players to travel to South
Africa under the Dream
Team in 2011. It is during
this period that Abdullah
Mubiru a soccer scout took
interest in him and brought
him on board with Kibuli
Secondary School from
where he completed his
A-Level education.
In 5 years, Alionzi envisions
himself as an international
player with his dream team
– Barcelona FC. He also
further describes himself as
one of the greatest yet to
be discovered!
He thoughtfully expresses
that his greatest inspiration
has been his mother who
always watched him play
while in Arua and always
looked forward to the day
she would hear her son’s
name in the media.
Mindful of how far he has
come, Alionzi encourages
the youth to pursue their
dreams no matter what.
He says, “It has nothing to
do with your height, as it
is usually perceived”. He
further explains that despite
his rather short stature, he
pretty much does good
job as a goal keeper and
even boasts about his
award for it. He also affirms
that the mentality other
young people have towards
football players not being
able to academically excel
is very wrong and he is
proving them wrong and
has continuously done so
since childhood. The sky
is no longer the limit for
Alionzi.
Alionzi`s favorite meal is
Kalo and pasted chicken
which he has not eaten
in a very long time since
he left home. He is clearly
passionate about how great
the food back home tastes
by referring to it as the
‘original recipe’ calling the
one in Kampala modified as
he giggles about it.
Thankful to God for his
talent, his team members
and the URA FC coach
for great nurturing, Alionzi
hopes to achieve more
milestones together with
his team and take Ugandan
Football to the next level.

32
WE SALUTE YOU
For your courage and resilience that
resulted into 11 Billion Surplus,
Congratulations!!!.
Collected so far is 10.3 trillion;
5.3 Trillion to go!
Leap Forward
To go
5.3 Tn