Telecoms Taxation

Uganda has one of the highest costs of the internet in the region largely attributed to high taxation. As we set out in this publication, it is time for the government to re-examine its policy stance on the taxation of internet connectivity services in Uganda to make it more affordable. Imported internet  Prior to selling internet connectivity services to customers in Uganda, the Internet Service Providers (“ISPs”) import the same either via satellites or fibre optics. As we expound further in this article, at this point of importation of this internet by the ISPs, there is imposed a tax known…