• Supply of machinery, tools and implements for use only in agriculture,
i.e. planters, harvesters, seeders, weeders, hoes, knapsack sprayers, irrigators,
cultivators, ploughs, fertilizers, dairy machinery, agriculture tractors etc.
Persons dealing only in exempt supplies are not expected to register for VAT.
Zero rated supplies under the third schedule to the Act include the supply of seeds,
fertilizers, pesticides, and hoes. Persons dealing in zero rated supplies are expected
to register for VAT in case they meet the registration requirements. Agricultural
Investment opportunities therefore exist in such listed exempt and zero rated items
under the VAT Act.
3 Conclusion
Agriculture is the predominant economic activity in Uganda and the government’s
vision is to transform the agricultural sector from subsistence farming to commercial
agriculture. Regulation of the activities in the agricultural sector is very critical
because there is need to create standards to regulate land for agricultural purposes,
soil governance, livestock management, crop production and management, regulation of water for agriculture, pesticides control, fertilizer management, regulation of
investment in the agricultural sector and taxation. Whereas the policy and legal
framework has been developed and provides opportunities in regulation of the
critical legal issues, there are still challenges of implementing the policies and
laws due to lack of knowledge and awareness, gaps in the policies and laws
especially incentives of small scale farmers and protection of their health and safety.
Therefore, it is important to review the policy and legal framework to address the
above critical issues in the agriculture sector.
References
Black HC (1990) Black’s law dictionary: definitions of the terms and phrases of American and
English jurisprudence, ancient and modern, 6th edn. Minn. West Publishing Co., St. Paul
Byarugaba SR (2008) Forest policy, legal and institutional framework information
report for the Republic of Uganda. Available at: http://www.fao.org/forestry/1418605f8c554e1b2f08f5ebb36f1bdfa02940.pdf
Byrnes RM (1992) Library of Congress. Federal Research Division, Thomas Leiper Kane Collection (1992): Uganda: a country study. Washington, D.C. Available at: https://www.loc.gov/
item/92000513/
Conserve Energy Future (2018) Causes effects, solutions of soil erosion. Available at: https://www.
conserve-energy-future.com/causes-effects-solutions-soil-degradation.php
Encyclopedia of the Nations (2018) Uganda – Agriculture. Available at: http://www.
nationsencyclopedia.com/economies/Africa/Uganda-AGRICULTURE.html
Government of the Republic of Uganda (2010) The National policy for disaster preparedness and
management. Available at: https://www.ifrc.org/docs/IDRL/Disaster%20Policy%20for%
20Uganda.pdf
Legal and Regulatory Framework for the Agriculture Sector in Uganda
77
i.e. planters, harvesters, seeders, weeders, hoes, knapsack sprayers, irrigators,
cultivators, ploughs, fertilizers, dairy machinery, agriculture tractors etc.
Persons dealing only in exempt supplies are not expected to register for VAT.
Zero rated supplies under the third schedule to the Act include the supply of seeds,
fertilizers, pesticides, and hoes. Persons dealing in zero rated supplies are expected
to register for VAT in case they meet the registration requirements. Agricultural
Investment opportunities therefore exist in such listed exempt and zero rated items
under the VAT Act.
3 Conclusion
Agriculture is the predominant economic activity in Uganda and the government’s
vision is to transform the agricultural sector from subsistence farming to commercial
agriculture. Regulation of the activities in the agricultural sector is very critical
because there is need to create standards to regulate land for agricultural purposes,
soil governance, livestock management, crop production and management, regulation of water for agriculture, pesticides control, fertilizer management, regulation of
investment in the agricultural sector and taxation. Whereas the policy and legal
framework has been developed and provides opportunities in regulation of the
critical legal issues, there are still challenges of implementing the policies and
laws due to lack of knowledge and awareness, gaps in the policies and laws
especially incentives of small scale farmers and protection of their health and safety.
Therefore, it is important to review the policy and legal framework to address the
above critical issues in the agriculture sector.
References
Black HC (1990) Black’s law dictionary: definitions of the terms and phrases of American and
English jurisprudence, ancient and modern, 6th edn. Minn. West Publishing Co., St. Paul
Byarugaba SR (2008) Forest policy, legal and institutional framework information
report for the Republic of Uganda. Available at: http://www.fao.org/forestry/1418605f8c554e1b2f08f5ebb36f1bdfa02940.pdf
Byrnes RM (1992) Library of Congress. Federal Research Division, Thomas Leiper Kane Collection (1992): Uganda: a country study. Washington, D.C. Available at: https://www.loc.gov/
item/92000513/
Conserve Energy Future (2018) Causes effects, solutions of soil erosion. Available at: https://www.
conserve-energy-future.com/causes-effects-solutions-soil-degradation.php
Encyclopedia of the Nations (2018) Uganda – Agriculture. Available at: http://www.
nationsencyclopedia.com/economies/Africa/Uganda-AGRICULTURE.html
Government of the Republic of Uganda (2010) The National policy for disaster preparedness and
management. Available at: https://www.ifrc.org/docs/IDRL/Disaster%20Policy%20for%
20Uganda.pdf
Legal and Regulatory Framework for the Agriculture Sector in Uganda
77