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  • Create Date July 14, 2021
  • Last Updated July 20, 2021


Parliament of Uganda passed the Excise Duty Amendment Act, 2018 on 30th May 2018 which provided inter alia for the payment of excise duty amounting to UGX 200 per user per day of access to Over the Top (OTT) services on and a 1% excise duty on mobile money transaction value became effective 1st July 2018. We the members of Civil Society1 that are gathered here at AAIU offices in Kampala this Sunday 8th July 2018 have had the opportunity to review the spirit of the Act particularly the impugned provisions 3(b) and 6(g) relating to the social media and mobile money taxes respectively

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