Following the oxygen crisis caused by a surge in covid-19 cases in the country, the Uganda Revenue Authority has come out to clarify on the tax treatment of medical oxygen Gas Cylinders.
According to a 21st June statement issued by URA’s Acting Assistant Commissioner Public and Corporate Affairs Ian Rumanyika, oxygen gas cylinders are tax exempt.
Rumanyika says this is because Oxygen gas cylinders are considered an essential tool used in diagnosis, prevention, treatment, and management of the COVID19 pandemic.
This is in line with the 5th Schedule of the East African Community Customs Management Act.
The schedule amended in June 2020 catered for the inclusion of covid19 supplies used in the diagnosis, prevention, treatment, and management and made them tax exempt.
