Who qualifies for new tax waivers?

For years, thousands of Ugandan businesses and individuals have carried tax debts that seemed impossible to escape.

A liability that started at Shs10 million becomes Shs20 million. A debt of Shs50 million becomes Shs100 million. Before long, the taxpayer is no longer dealing with a manageable obligation but a burden that feels impossible to overcome. This reality is familiar to many businesses and individuals across Uganda.

It is also one of the reasons why the government has introduced significant tax relief measures that will start on July 1, 2026.

These amendments are not merely technical changes buried in tax legislation. They have the potential to affect thousands of businesses, landlords, professionals, contractors, individuals, and investors.

Beginning July 1, 2026, one of the most significant tax relief measures in recent years will take effect. The government has introduced provisions that could completely erase certain historical tax liabilities and waive billions of shillings in penalties and interest.

For some taxpayers, this could be the fresh start they have been waiting for. For others, it could be a final opportunity to get their tax affairs in order before enforcement becomes more aggressive. The question is: Do you understand what is changing, and more importantly, do you know whether you qualify?

Waiver of tax liabilities existing before June 30 2016

The first amendment provides for a complete and unconditional waiver of tax liabilities that existed as of June 30, 2016. Not just penalties. Not just interest. The entire tax liability.

This means that where a tax debt existed before June 30, 2016 and falls within the scope of the amendment, the liability can effectively be written off. This is a major departure from previous tax amnesty programmes that often required taxpayers to first pay part of the debt or meet specific compliance conditions. This waiver is unconditional because it does not require taxpayers to negotiate settlements or enter repayment arrangements for those qualifying historical liabilities.

Many of these debts have remained on tax records for years with little prospect of recovery. Some relate to businesses that closed long ago. Others involve disputes that were never fully resolved.

Keeping these amounts on the books creates administrative burdens for both taxpayers and tax authorities. Removing them allows everyone to start from a cleaner slate. For businesses that have been carrying these historical balances, this could significantly improve their financial position and compliance status.

Waiver of interest and penalties existing as of June 30 2025

The second amendment may affect an even larger number of taxpayers.

Under the new provisions, interest and penalties that existed by June 30, 2025 will be waived, provided that the principal tax has been paid.

The government is not forgiving the actual tax that was due. The principal tax remains payable. What is being forgiven are the additional charges that accumulated because of late payment or non-compliance. This means taxpayers who settle their principal tax obligations can benefit from the removal of potentially substantial interest and penalty amounts.

I have seen situations where a taxpayer originally owed Shs50 million in tax, but after years of accumulated interest and penalties, the total has doubled. In such cases, the interest and penalties had become a bigger problem than the original tax itself.

The amendment acknowledges a reality that tax professionals encounter every day: once penalties and interest reach a certain level, many taxpayers simply give up.

Instead of encouraging compliance, the debt becomes overwhelming. By removing these additional charges, the government is effectively saying: ‘Pay what you originally owed, and we shall forgive the rest.’

That is a powerful incentive for taxpayers to regularise their affairs. For many taxpayers, paying the principal tax may suddenly become realistic once the additional charges are removed.

What this means for businesses

For business owners, this amendment creates both an opportunity and a responsibility. The opportunity is obvious.

Companies with outstanding tax assessments should review their records to determine whether they have liabilities that qualify for either of these waivers.

A business that takes action early could save millions of shillings. The responsibility, however, is equally important. This should not be viewed as permission to delay future tax obligations.

Tax amnesties and waivers are exceptional measures; they are not permanent features of the tax system.

Businesses that receive relief should use the opportunity to strengthen their compliance processes going forward. That means improving record keeping, filing returns on time, maintaining proper accounting systems, and seeking professional advice where necessary.

The smartest businesses will not simply celebrate the waiver. They will use it as a chance to build stronger compliance habits.

What this means for taxpayers

Many people assume tax matters only affect large corporations. That is far from the truth.

Professionals, landlords, consultants, contractors, and self-employed individuals may also have outstanding tax obligations. For example, a landlord who accumulated rental income tax arrears years ago may find that part of their tax burden falls within the scope of these relief measures.

Likewise, professionals who previously struggled with compliance could benefit from reduced liabilities if they act promptly and understand the conditions attached to the waiver. This is why taxpayers should not ignore these changes because they do not operate a registered company. The impact may be much closer to home than they realise.

Tax waivers are often controversial. Critics argue that they reward non-compliance while compliant taxpayers receive no special benefit.

However, governments around the world occasionally use tax amnesties and waivers as practical tools to improve revenue collection.

Collecting a realistic amount today is often better than chasing an uncollectible amount forever.

By reducing historical tax burdens, the government hopes to bring more taxpayers back into the formal system.

A taxpayer who becomes compliant today is likely to contribute revenue for years to come. While one who is trapped under an impossible debt burden may never return to the system. These amendments are not simply about forgiveness; they are also about expanding future compliance and broadening the tax base.

The biggest mistake taxpayers could make

The biggest mistake would be assuming that these benefits will automatically apply without any action on your part.

Taxpayers should begin reviewing their tax positions immediately. Understand what liabilities existed before June 30, 2016.

Determine whether you have outstanding penalties and interest accumulated before June 30, 2025. Confirm whether principal taxes remain unpaid. Most importantly, engage qualified tax professionals where necessary.

A proper review could reveal savings that significantly exceed the cost of obtaining professional advice. Waiting until the last minute could mean missed opportunities, confusion, and unnecessary exposure to future enforcement actions.

Rare opportunity to start again

Every so often, a tax amendment comes along that changes the position of thousands of taxpayers. This is one of those moments.

The complete waiver of qualifying tax liabilities existing before June 30, 2016 and the waiver of interest and penalties existing before June 30, 2025 represent a rare opportunity to clear the past and move forward.

For businesses struggling under old tax burdens, this could improve cash flow, strengthen financial statements, and restore confidence.

For businesses, landlords, investors, and self-employed professionals, this is more than a legislative amendment. It is an opportunity to clean the slate, restore compliance, and redirect resources from historical tax burdens into business growth, investment, and job creation.

The taxpayers who benefit most will be those who review their records, understand the law, seek advice where necessary, and take action before the opportunity passes.

Dedan Mutatinensi is a tax advisor.

Dr Lukwiya: A man who faced Ebola with courage

In 2000, Ebola broke out in Gulu District. I was in Primary Five at the time, living in Masindi, a district that borders Gulu. I vividly remember that Masindi had not yet recorded a single case of Ebola when the then district chairperson, the late John Nyakoojo Majara, announced that some Ebola patients would be transferred from St Mary’s Hospital Lacor to Masindi Regional Referral Hospital. Demonstrations erupted across the district as residents opposed the proposal. It was not long before Ebola patients were ferried to Masindi, likely as a measure to decongest Lacor hospital. Although I was still young, I could sense the tension, panic, and uncertainty that hung heavily in the air. In Gulu, the situation was far worse. The district had become the epicentre of the outbreak. Three student nurses contracted a mysterious disease, which was later confirmed to be Ebola.

The trio later succumbed to the disease. Then fear spread rapidly through the hospital. Health workers were overwhelmed, some retreating in fear while others fled for safety. It was at this critical moment that Dr Matthew Lukwiya, the then medical superintendent of Lacor hospital, was called back from Kampala, where he was pursuing further studies. Like an army caught off guard by a sudden ambush, the hospital was in disarray when he arrived. Staff morale had collapsed, and many medics did not know how to confront the deadly virus before them. One of Dr Lukwiya’s greatest hurdles was restoring confidence among a frightened workforce. He reminded his colleagues of their calling: to save lives, even in the face of grave danger. Through leadership and courage, he rebuilt a team that was prepared to confront Ebola head-on.

The Ebola outbreak lasted from August 2000 to January 2001 and resulted in 425 confirmed and probable cases, claiming the lives of 224 people, including 17 health workers, among whom was Dr Lukwiya, 42. On one fateful day, Dr Lukwiya was called to attend to an emergency involving a health worker named Simon Ajok, who was critically ill in the isolation ward. Ajok was vomiting blood and desperately attempting to leave the ward. Responding immediately, Dr Lukwiya rushed in wearing protective gear. It was only after getting close to the patient that he realised he had forgotten to secure his protective goggles, leaving him vulnerable to exposure. In the days that followed, he developed a high fever that was initially suspected to be malaria, but subsequent tests confirmed that he had contracted Ebola.

It is widely believed that he got infected while responding to the emergency involving Ajok, who died shortly after. On December 5, 2000, Dr Lukwiya died. His death was a devastating blow to Gulu and to Uganda’s medical fraternity, but it was not the end of the fight. Inspired by health workers who continued serving despite enormous risks, Uganda persevered until the country was declared Ebola-free in January 2001. Since then, Uganda has faced several other Ebola outbreaks, but the lessons learned from the tragedy of 2000 have strengthened the country’s response capacity. Despite the challenges that continue to confront the healthcare system, the Health ministry has repeatedly demonstrated resilience in detecting, containing, and suppressing outbreaks before they spread widely through communities.

Even then, we should not be tempted to depend on martyrs to tackle epidemics. The biggest Ebola deaths Uganda has recorded were 224 in 2000. While in DR Congo, it was 2,299 deaths between 2018 and 2020; 3,596 deaths in Sierra Leone in 2014 and 2016. More than two decades later, Dr Lukwiya remains a symbol of selfless service. When fear drove many to retreat, he stepped forward. His story is not merely one of death during an epidemic; it is a story of extraordinary courage, unwavering faith, and a commitment to humanity that continues to inspire Uganda and the world. As we remember Dr Lukwiya, we also honour the many medical practitioners, some of whom have lost their lives in the fight against infectious diseases.

How one doctor is rebuilding emergency care in Yumbe

A critically ill mother arrived at Yumbe Regional Referral Hospital in north-western Uganda already slipping out of reach.

She was suffering from severe pre-eclampsia, a dangerous pregnancy complication that could become fatal within hours. By the time she reached the hospital, she was struggling to breathe. Doctors immediately moved to intubate her to keep her alive.In many urban hospitals, the next step would be straightforward: transfer her to an intensive care unit only minutes away.

In Yumbe, that option does not exist.

Dr Sarah Oworinawe, one of the few emergency medicine physicians serving the entire region, takes one look at the patient and makes a rapid decision: the hospital cannot provide the level of critical care she needs.

‘We had to move quickly because every minute mattered,’ she recalls.

An ambulance is arranged to transfer her to Gulu Regional Referral Hospital, more than 225 kilometres away. It is the only realistic option for advanced care.

But the emergency does not stop at the hospital exit. The journey becomes an extension of the resuscitation room.

On the way, the team is forced to stop several times. They manage her airway, administer medication, and try to stabilise her fragile condition as the ambulance navigates rough roads and long delays. At the River Nile crossing in Obongi, further hold-ups add to the risk.

Dr Oworinawe remains with the patient throughout the entire transfer.

‘She survived,’ she says quietly. ‘When a patient comes in at their worst and survives, that is the reward.’

One specialist for 1.6 million people

The case is not an exception in Yumbe; it is a reflection of how fragile emergency care can be in Uganda’s underserved regions.

Yumbe Regional Referral Hospital serves more than 1.6 million people across the West Nile sub-region, including large refugee populations from South Sudan and the Democratic Republic of Congo. Patients often arrive late, after long journeys with little or no stabilisation.

Yet within this vast catchment area, Dr Oworinawe is currently the only emergency medicine physician based at the hospital, one of just 27 in the entire country.

She chose Yumbe deliberately after completing her Master of Medicine in Emergency Medicine at Mbarara University of Science and Technology, supported by Seed Global Health and the Ministry of Health.

‘I knew these skills would make a difference where the need is greatest,’ she says.

Building order

When she arrived less than a year ago, emergency care at the hospital was largely unstructured. There was no formal triage system, no designated resuscitation area, and critically ill patients were not consistently prioritised based on severity.

‘One of the biggest challenges was that patients were not being prioritised based on how sick they were,’ she explains.

Her first major change was introducing a structured triage system that sorts patients into red, yellow, and green categories depending on urgency, ensuring those in the most critical condition are seen first.

Even in a resource-limited setting, she says, organisation can mean the difference between life and death.

A dedicated resuscitation area has since been set up for critically ill patients. She has also worked with neighbouring facilities, including Adjumani General Hospital, to strengthen emergency response and referrals.

But her work extends beyond the hospital walls. She is training frontline health workers to recognise danger signs earlier and respond faster before patients deteriorate.

‘Emergency care is not just about the doctor,’ she says. ‘It is about the entire system working together.’

In a region where malaria in children, obstetric emergencies, road traffic injuries, and severe infections frequently become life-threatening due to delays in care, early recognition is critical.

For many families, Yumbe Regional Referral Hospital is the only point of emergency care they can access.

‘If we identify critical illness early and intervene quickly, we can save many more lives,’ she says.

A system still under strain

But the work is constant and often overwhelming.

Like many rural referral hospitals in Uganda, Yumbe faces persistent challenges: limited staffing, shortages of equipment, and long referral distances for advanced care such as intensive care services. Critically ill patients are frequently transported hundreds of kilometres to reach higher-level facilities.

‘There are times when the workload feels overwhelming,’ Dr Oworinawe admits. ‘But you keep going because every improvement matters.’

Her experience reflects a wider national reality. Uganda has trained more specialists in recent years, but emergency medicine services remain thinly spread, especially in regions where the burden is highest.

As Uganda marks Emergency Medicine Day, Yumbe’s experience raises a difficult but necessary question: what happens when a critically ill patient arrives at a facility that is not yet equipped to save them?

In Yumbe, the answer is slowly changing, through a triage desk that brings order to chaos, a resuscitation area that creates space for survival, and one doctor working to build a system that can stand even when she is no longer there.

As Yumbe Regional Referral Hospital continues to adapt under pressure, the changes led on the emergency ward are beginning to show what is possible even in a constrained system.

The introduction of structured triage, stronger referral coordination, and targeted staff training is gradually shifting emergency care from reactive response to organised intervention.

While major gaps in staffing, equipment and intensive care access remain, the progress underway offers a glimpse of a more resilient system, one where critically ill patients are more likely to be identified early, stabilised faster, and given a better chance of survival, regardless of how far they live from the nearest advanced hospital.

Busabala evictions: There’s got to be a better way to do it

Last week, I watched and read news stories of people being evicted from Kaliddubi Wetland, Busabala Parish, Makindye Ssabagabo in Wakiso District. The stories of the people whose homes were crushed to stone and rubble were heart-wrenching.

There was a young man, a boda boda rider, who told of how he had spent sleepless nights riding his bike just to make the extra buck to build his Shs23m house. He says he saved, skipped meals countless times, skipped sleep just to work the nights, rode through the rain and saved every shilling he would get with his savings club.

He also made use of some PDM money until, through all that sweat and pain, he was able to put up a structure for his six children. As he told this story, he was standing next to what used to be the proof of his ability to provide for his offspring and wife.

Another young woman said she has six children. Had hustled hard too and built a house for them, but alas, it had been destroyed. And before last year’s evictions, another had been a street vendor somewhere in the city centre. Then there was that video clip I wish I could ‘unsee’. The one of a woman who wanted to throw herself in front of speeding vehicles because of anguish from the demolishment but was held back by her little son.

As a veteran hustler, I know the pain that one goes through to survive these streets. Earth is hard! The involuntary fasts, wearing the same shoe for five years, wearing clothes that cost Shs3,000 not because you are frugal but because that is what you can afford. Losing friends because they do not understand that the reason you did not contribute to their wedding is that you actually did not have a dime.

Kwekazaring with the same synthetic hair braids for six months, never mind that the new growth is as long as the extensions or opting to stay home because going out means spending money you do not have, all because you are saving up to build something of importance such as paying up the mortgage for one of those nice town houses in Luboowa or in this case, that house in Busaabala.

Then when it is all done, when the suffering has as if paid off, the long arm of the law shows up and squashes your brick and clay accomplishments like a piece of paper. What would you do if it were you?

Me as me, I would not attempt to throw myself in front of a speeding car because the plan is to die in my sleep in a nice comfy bed, preferably at 98 years of age with Jesus by my bedside saying, ‘there there’, but yes, I too would be devastated.

I cannot help but wonder, though, who sanctions these constructions? Are they invisible to authorities when they are going up? Are they built overnight before anyone can stop them? Why allow them to build there in the first place, only to come years later and crash them? Why not avoid this whole messy situation by not allowing any constructions to go up in the first place?

Methinks the authorities or whoever enables those habitats to go up should be held accountable too. They too should share in the pain of the evicted encroachers. If the price for encroaching on wetlands and other gazetted areas is not shared along the lines of responsibility, it is going to keep happening. Whoever sells those people the illusion that they can build there should also pay for it.

We should not normalise anguish, especially from people who have lost everything or almost all. What do you think happens to one bitter young man with six mouths to feed? One who has tried to earn the right way but has been beaten down by the same law that should protect him?

One whose desire to provide for his family has been manipulated by a crooked system that allows him to build in a gazetted area?

Where do you think some of the merciless thugs that break into homes, workplaces or even open spaces to rob, maim and kill come from? If the goal is to conserve the environment, do it the right way.

Do not allow people to build and then come and demolish. Let there be no building at all. No action, however legal, lives in a vacuum. With such moves, the dominoes are bound to come crashing down, and again, like we always do, we will die in our own movie.

’Israelis, like others, also want to live normal lives’

Israel’s ambassador to Uganda, Gideon Behar, who is based in Kenya’s capital, Nairobi, recently travelled to Uganda and met up with Weekend Monitor’s Derrick Kiyonga. The diplomat explains why Israel and its ally, the United States of America, maintain a mood of hostility in the Middle East. Excerpts:-

When Prime Minister Benjamin Netanyahu was last in Uganda in 2020, tangible things in Uganda-Israel relations were discussed, such as direct flights from Uganda to Israel. We don’t see any progress. Why?

Israel has been a main partner of Uganda after independence and [in] the ’60s and the ’70s. We do like to develop our relationship to see more activities. This is my second visit [to Uganda] as an ambassador to Uganda. I’m learning the potential and opportunities and am working on increasing our partnership with Uganda at either business-to-business level [or] the economic sphere.

As an ambassador, you oversee Kenya, Tanzania, Uganda, Malawi and Seychelles. It had, for one, been suggested that by now Uganda would have an ambassador of its own.

My wish is that indeed there should be a Ugandan embassy in Jerusalem and the Israeli embassy here [Kampala]. But these are things that have to be worked out. In the past, we had an embassy here, but now we have to work on it.

Israel has been engaged in two or three large scale wars since Mr Netanyahu’s last visit here. Hasn’t that affected the budgets in foreign offices?

Let me be more accurate: We were attacked. It is not that we have been engaged, we were attacked. First of all, on October 7, 2023, we were attacked by Hamas, an Islamic terrorist organisation. And in one day, over 200 people, mostly civilians, were killed. And immediately after that, we were attacked by Hezbollah in the north in Lebanon, Shiite militias from Iraq, the Houthis from Yemen and the Iranian regime. All of these [were] really to destroy Israel, but we have come out with [the] upper hand; though we were taken by surprise by this attack [on October 7, 2023]. Of course, when there is a war like this, all your efforts are diverted, and attention is put to how you win and how to survive.

So, now we are faced with another existential threat coming from the Iranian regime. This Iranian regime has declared many times that they are going to destroy the State of Israel. They say that Israel is a small Satan and America is a big Satan and that we should be destroyed. They are serious about it because they have developed the strategy and means to do that. This strategy is based on three pillars. One, the development of atomic bomb capabilities. The second pillar of this strategy is the development of a vast ballistic missile programme. And, the third one is to support terrorist organisations in the region like Hezbollah, the Houthis, like Hamas. This strategy is meant to destroy the State of Israel. They were creating a ring of fire around Israel. This was their strategy to encircle Israel.

So, we had no choice but to prevent this because the Iranian regime was in the process of concealing its atomic programme and ballistic missile programme under the ground. We knew that once they do that, it will be very difficult to stop them. And once they have an atomic bomb we are in no doubt that they will use it against Israel. Israel is a very small country because Uganda is 11 times bigger than Israel. So, we knew the window of opportunity was closing and that we [needed] to take pre-emptive action to stop it.

That is why we started this action against Iran. It is also very important to say that we have no problem with Iranian people. The Iranian people are suffering as a result of this regime, and this regime, you know, promotes the Islamic revolution. This is against the wishes of the people. Iran has put hundreds of billions of dollars in atomic weapons development, ballistic missile programmes and support terrorist organisations at the expense of the Iranian people who are suffering. […]

Let us take the issue of ballistic missiles-they were producing 100 ballistic missiles per month. This was the production rate and they were increasing it. Their aim was to have 7,000 or 8,000 ballistic missiles by 2027. And they were developing intercontinental ballistic missiles. And then you have to ask yourself why the Iranian regime needs intercontinental ballistic missiles.

Iran is saying if Israel has a right to formulate its defence, Tehran also has the right to do the same.

I think the comparison you are trying to make isn’t in place. Israel has no intention to destroy Iran. […] Iran [is] saying that let us erase Israel from the map. We don’t seek regional hegemony; Iran is seeking regional hegemony. And you see how they are attacking all the countries in the region. Why would they attack all the Arabic countries in the region? […] If Iran acquires atomic bombs, intercontinental ballistic missiles, they will take the whole world hostage.

This is what is happening today with the Strait of Hormuz. They have blocked it. They didn’t consider how it will affect Uganda, how it will affect Asia […] Once they have these weapons, believe me, they are planning dominance and Islamic revolution style. Remember, the regime is interested in exporting the Shia revolution of Iran.

But the Strait of Hormuz was open before you attacked Iran. Did you, as antagonists, cause this problem?

I don’t think so. They are not reacting. They are acting because they decided to block the Strait of Hormuz to create international pressure without considering how it will affect the world. The fertilisers, the energy supply, et cetera. Today, look at how they have asked for it in the negotiations. Do you know what they want? They want full control of the Strait of Hormuz. Now I want to remind you that the Strait of Hormuz is an international maritime area of passage. According to international maritime law, all passage of ships and maritime vessels should be free. Now, Iran is changing international law to say we control it. They are not the only country there. You have the Gulf States there.

Israel has been accused of carrying out a genocide in Gaza. How do you respond?

What I can tell you is that we fully support the peace plans of [US] President Trump to end the war in the Gaza Strip. It is very important that Hamas disarms. Hamas can’t remain an armed force in [the] Gaza Strip. Hamas must disarm, and they haven’t done it. If we want to have lasting peace and stability in that region, Hamas must be disarmed. As long as Hamas possesses heavy weapons, as long as it keeps weapons underground, they are a threat to peace and security. They have taken the population hostage. They want to remain in power at any cost.

The Committee to Protect Journalists says Israel is now the leading killer of journalists in modern times. Around 260 journalists have been killed by Israel, following the October 7 attack on Israel by Hamas…

I can tell you that you should be asking yourself who is behind these committees, and most likely, you will find out their supporters. Secondly, I want to bring to your attention the atrocities committed by Hamas. There is a report about the sex atrocities that Hamas committed. There is an English version. There is a whole report documenting the things that Hamas did, how they raped women and children.

The sexual atrocities they committed in a systematic way. I think it is very important for you to read this report and also report on that. Israel doesn’t target civilians. It is a waste of our energy [to attack civilians]. We are after our enemies and terrorists. The problem is that Hamas has created a system in which they use civilians as human shields. They have built military bases inside hospitals. They were shooting rockets and missiles from residential areas. For instance, they would take rockets and put it on rooftops of houses and shoot from there. They know if we try to stop it, we shall kill the civilians, and they will come say we targeted civilians. We have tried our best to prevent the death of civilians, and we are sorry for the civilians who were killed.

Nebbi police shooting: How love circle turned fatal

A police officer attached to Nebbi Central Police Station on Saturday evening shot dead a colleague and injured four others in an attempt to quell an angry mob in Nebbi Municipality, Nebbi District.

The victim, PC Joseph Olupot, attached to the same station, died shortly on arrival at Nebbi General Hospital, while the injured civilians include Charles Okecha, 44, Irene Pimar, 32, Joy Epifania, and Charles Oroch, 52.

Police Spokesperson for West Nile Region, SSP Josephine Angucia, identified the suspect as PC Sam Okello, force number 78710, who had gone to arrest a suspect identified as Robert Ocircan from Kasuku Cell, Nyacara Ward, Abindu Division, Nebbi District.

According to police, the suspect opened fire at a group of people who were pelting stones at them, protesting the arrest of the suspect, accused of assaulting his girlfriend.

SSP Angucia explained that the two police officers booked out to arrest Ocircan, whose girlfriend, Praise Atuhaire, 25, a businesswoman and resident of Mutungo Zone 3, Nakawa Division, had travelled to visit his boyfriend.

The two had reportedly spent the night together, before a misunderstanding ensued, prompting her to seek help from the police at Nebbi CPS.

“The officers later booked out for arrest at 6:10 pm, and upon arresting him, the community members started throwing stones at the officers.”

Adding that: ”PC Okello responded by shooting and in the process, he shot at his colleague PC Olupot Joseph and four other civilians.”

She said the victims were rushed to Nebbi General Hospital for medical attention, but PC Olupot Joseph was pronounced dead shortly after arrival.

SSP Angucia said Police opened a General Enquiry, adding that statements were recorded from witnesses, the gun in question was recovered and exhibited.

The suspect is detained at Nebbi CPS pending investigations.

“The scene was visited and examined to recover more evidence; the postmortem report is being retrieved from the hospital. Exhibits are being submitted for forensic examination,” SSP Angucia explained.

What happened?

Mr Charles Orochi, one of the victims, said he was shot on his thigh and was quelling the crowds from attacking the officers.”

‘I thank God that children and other community members didn’t die because people heard gunshots and were running towards the direction of the bullets,’ Orochi said.

Ms Moureen Afoyorwoth, an eyewitness and brother to Robert Ocirchan, told this publication that the lovebirds were planning on a marriage, a reason why Ms Atuhaire travelled from Kampala District.

She narrated that tension between the two was triggered after Ms Atuhaire learnt that her boyfriend wanted to rent a grass-thatched house to accommodate them.

‘On Saturday morning, the disagreement started when Ocirchan welcomed her girlfriend, whom he brought home from Kampala, to get accommodated in the grass-thatched house.” She said.

But upon her refusing to enter the house, the woman communicated to her boyfriend, who’s alleged to be one of the police officers, who later instructed the woman to leave and go to the police, Afoyochan added.

Mr Patrick Ogenrwoth, uncle to Robert Ocirchan, said: ‘The two started their love affair in Kampala, and we all don’t know; why should their love affair involve police, later killing and injuring innocent civilians?’

Okello’s insanity defence

Christopher Okello Onyum raised the defence of insanity when he was indicted for the murder of four infants, whom he hacked to death on April 2, at the Ggaba Early Childhood Development Centre. During the trial, Okello did not deny killing the children, but stated that he did not act intentionally or deliberately. He stated that although he had been examined and declared mentally sane, he had an undetected mental illness which caused him to kill.

During the trial, Okello stated that he was under the control of some people whom he occasionally called friends and that between January and March, he entered an especially distressing period because he was being watched by some people who were watching him, making many demands of him, and threatening to kill him, and they were following him closely. They began demanding money from him, and he noticed that they were capable of doing harm to him. As a result, he left the Bunga neighbourhood where he was staying and started sleeping on the streets.

He added that he tried several things to end the challenges he was facing, including fleeing the country, attempting to rob a bank and attempting to kill his brother’s family. He invited the court not to honour the murder charges against him because there were circumstances that forced him to kill the children. He further told the court that the people who were carrying out surveillance on him influenced his actions on April 2. Okello, in a nutshell, raised the defence of insanity.

A psychiatrist who examined Okello on April 7 noted that he had a history of past mental illness and was treated between 2016 and 2025 for schizophrenia associated with both auditory and visual hallucinations. He killed his two to three-year-old in 2016 or 2017, reportedly to save him from the troubles of this world. He also attempted suicide in 2023. The doctor noted that Okello was a sickle cell patient on treatment. To the doctor, the findings were suggestive of a mental condition with psychotic episodes.

The murders that Okello committed had the hallmarks of crimes of insanity. The killings were senseless, bizarre, ghostly and

gruesome; he slaughtered four infants for no apparent reason. Neither the children nor their parents were known to him. He killed the children in broad daylight for all to see, and made no attempt to hide the evidence. He acted alone and had no accomplices. He showed no remorse at the time of his arrest and at his trial. In fact, he was often seen chuckling during the trial.

Psychopathy or psychopathic personality is a recently recognised mental disorder and is characterised by impaired empathy and remorse, persistent antisocial behaviour, along with bold, disinhibited and egocentric traits. The psychopath has an inclination to violence and psychological manipulation, impulsivity and narcissism. These traits are often masked by superficial charm and immunity to stress, which create an outward appearance of normality.

The law states that a person is not criminally responsible for an act or omission if, at the time of doing the act or making the omission, the person, through any disease affecting his or her mind, is incapable of understanding what he or she is doing or of knowing that he or she ought not to do the act or omission. A person is not criminally responsible for an act or omission if at the time of doing the act or making the omission, he or she, as a result of any disease, was incapacitated to understand what he or she was doing or omitted to do. However, on the other hand, one will be held liable if that disease does not, in fact, incapacitate the person from understanding what they are doing. It is a rule of universal application that a man cannot be condemned if it is proved that at the time of the offence, he was not a master of the offence.

For the defence of insanity to stand, the defence must show that the accused person did not really understand his or her actions or know that his or her actions were wrong. The defence of insanity is twofold. First, an insane person does not have control over his or her conduct. This is similar to a person who is hypnotised or sleepwalking. Secondly, an insane person does not have the ability to form a criminal intent. Without the ability to control conduct or the understanding that conduct is evil or wrong by society’s standards, an insane person presumably will commit crimes again and again.

The test of insanity in law is the McNaughten Rule, which requires that the following three tests be proved: that an individual suffers from a defect of reason, that the defect was caused by a disease of the mind, and that, as a result, the person does not know the nature and quality of the act or that it is wrong. The unsoundness of mind must relate to the time of the offence, and the inquiry must be in relation to the mental state of the accused person at the time of the alleged offence as distinct from his mental condition at the time of trial.

The defence of insanity seeks to do away with an essential requirement of malice aforethought, which is an ingredient of murder that must be proved beyond reasonable doubt. It seeks to prove that the accused person did not have the intention to cause death or did not have the knowledge that such an act or omission would cause death.

In law, however, every person is presumed to be of sound mind, and to have been of sound mind at any time which comes in question, until the contrary is proved. The presumption of sanity, therefore, puts the burden on anyone who claims insanity as a defence. The person must prove that he or she was not in the right mental state at the time of the act or omission. When insanity is advanced by the defence, the burden of proof is on the defence, although it is not a heavy one. It is not required that this must be proved beyond reasonable doubt, but must satisfy the preponderance of the probabilities; it must establish the probability of what is sought to be proved.

The onus was on the court to establish whether Okello was suffering from the disease of the mind at the time he hacked the children to death, and whether the disease of the mind rendered him incapable of knowing the nature and quality of his actions and whether he knew or did not know that what he was doing was wrong by reason of that disease of the mind.

REASONING

The defence of insanity seeks to do away with an essential requirement of malice aforethought, which is an ingredient of murder that must be proved beyond reasonable doubt.

Nakazibwe tests Commonwealth gears in Kasarani

Condoleezza Nakazibwe tested her readiness for the Commonwealth Games at the May 29-31 Kenya Aquatics National Swimming Championships in Nairobi, Kenya.

The para-swimmer, who lost her lower left arm in a motor accident in 2019, showed strength and resilience by taking part in eight individual long course events and three relays for her club Gators.

The Kasarani competition came in just under three months since she competed at the World Para Swimming Series in Lignano Sabbiadoro, Italy in March where her performance secured a bipartite slot to the 2026 Commonwealth Games in Glasgow, Scotland.

‘The competition was very involving and competitive,’ the 13 year old who competed against physically able colleagues in Kasarani and kept within range of her best times in various events, said.

‘I believe after this competition that I am in the right place to give my best in Glasgow. The competition has given me a way to set my times and cut them,’ she added.

Coach Muzafaru Muwanguzi intends to give her every opportunity to learn and grow.

‘Condoleezza is still a little girl and she is still learning a lot. We need to set our goals right for the Commonwealth Games because she is competing in a really competitive class (S9),’ Muwanguzi said.

Nakazibwe, who competed in the 12-13 age group in Kasarani, also shared that she is now a brand ambassador for swimming wear manufacturers Taupoc.

‘Being a brand ambassador of something is not a small deal. It is a nice opportunity that I have taken on and Taupoc will help me push myself to higher limits. I love the colours of the costume and this has boosted my confidence,’ she added.

Individually, Nakazibwe competed in the 200m IM (3:19.89), 200m (3:35.13) and 50m (41.48) butterfly, 200m (4:07.62) and 50m (52.30) breaststroke, 50m backstroke (45.48), plus the 100m (1:21.68) and 50m (35.38) freestyle races.

She also combined with Carissa Komugisha, Berekiah Lutaaya, and Noel Ateesa as they finished third behind Dolphins and Imara in their age group’s mixed; 4x50m freestyle (2:11.04), 4x50m medley (2:32.44), and 4x100m medley relay (5:47.92) relays.

‘We are okay with how we performed because we brought a young team and also gave an opportunity to some of the swimmers that have not travelled to compete at this level.

‘As a club, we are chasing sustainability – how we can perform without some of our best and senior swimmers. To a larger extent we are happy with what we have seen,’ Muwanguzi said about Gators general performance that saw them finish fourth overall with 133.5 points among 81 clubs. They also had five gold, 14 silver, and 10 bronze medals.

Kalangala taxi operators park vehicles over new Masaka route rules

A section of taxi drivers on the Kalangala-Masaka route have suspended operations over new guidelines they say will cut daily earnings and inconvenience passengers traveling from the island district to the mainland.

The disputed guidelines were adopted during a meeting of commuter taxi operators in Masaka City on May 30, 2026. Drivers agreed each vehicle would operate only four days a week. The meeting also resolved that only two taxis from Kalangala would be allowed to work daily, down from four, and that morning operating hours would end at 8:00am instead of 11:00am.

A timetable reflecting the changes was drafted and circulated to ferry operators at Bugoma Landing Site in Kalangala and Bukakata Landing Site in Masaka to ensure compliance.

However, some Kalangala-based drivers rejected the resolutions and parked their vehicles pending intervention by district leaders.

Mr Salim Nyonyintono, a taxi driver in Kalangala, said changing operating hours from 11:00am to 8:00am would severely affect business and disadvantage Kalangala operators compared to those from Masaka.

‘We have only four cars coming from Kalangala connecting to Masaka daily. Now they want only two cars to work daily, leaving more cars coming from Masaka to operate for the rest of the day, which is unfair,’ he said.

Mr Nyonyintono wondered why decisions affecting them are usually made in Masaka.

‘What they [Masaka based taxi drivers] decide amongst themselves is what they implement,’ he said.

He explained drivers had accepted previous resolutions to streamline operations, but considered the latest restrictions too harsh.

‘We have been operating up to 11:00am, but now reducing that to 8:00am leaves us with no passengers,’ he said.

Under the new arrangement, the first taxis departing Kalangala begin loading between 4:00am and 6:00am to catch the 8:00am ferry from Bugoma to Bukakata. Traditionally, a second batch loaded between 8:00am and 10:00am for the midday crossing. Taxis from Masaka to Kalangala have used the same schedules.

With the new guidelines, taxis from Masaka mainland will continue operating between 7:00am and 6:00pm.

According to operators, the Kalangala-Masaka stage has 40 registered taxis, with four from Kalangala and 36 from Masaka. Under the new rules, only 20 taxis will operate daily, including two from Kalangala and 18 from Masaka.

Mr Justus Muchunguzi, who coordinates passengers with available taxis in Kalangala, said the changes would hit Kalangala Town Council residents hardest.

‘Taxis working from Kalangala to Masaka get their passengers in areas of Kalangala Town Council while others also operate in Bujumba and Mugoye sub-counties,’ he said.

Mr Muchunguzi said limiting Kalangala taxis to 8:00am would increase transport costs.

‘Passengers were used to these taxis picking them up from their homes. So, limiting them to only 8:00am means passengers will incur extra costs in hiring boda bodas to reach places where they can get a taxi heading to Masaka,’ he said.

However, chairperson of drivers on the route, Mr Ronald Mutebi, defended the guidelines, saying they respond to declining passenger numbers.

‘We used to have passengers dealing in timber and fish, but such businesses are no longer viable in Kalangala. Sometimes a taxi uses fuel of between Shs100,000 and Shs150,000 to transport only three passengers,’ he said.

‘That is the reason we decided to divide these days in a month so that each taxi can be able to work. It is a way to reduce the number of taxis operating per day while ensuring drivers continue earning a living,’ he added.

Mr Mutebi said operators have increasingly relied on cargo transport because passenger numbers have dropped significantly.

Tactical ghosts haunt forlorn Minnaert

Belgian coach Ivan Minnaert knew all too well that Vipers’ revolving door was one he could hardly survive for long when he was unveiled at St Mary’s Stadium, Kitende, in July last year.

Yet he boldly vowed to sail against the tide and prove his worth. Reality, however, finally caught up with him on Sunday when the Uganda Premier League champions confirmed the end of his uneasy marriage with the club.

To lose a league-winning coach just days after being crowned champions is hardly new at Lawrence Mulindwa’s Vipers.

Success alone has rarely guaranteed job security at Kitende. For Minnaert, the writing had long been on the wall that he was destined for the axe, come what may.

Warning bells

In truth, many observers were surprised he survived beyond August 2025 after Vipers crashed out of the Caf Champions League at the first hurdle.

The Venoms suffered a damaging 2-1 home defeat to Zambia’s Power Dynamos before settling for a 1-1 draw away, bowing out 3-2 on aggregate. For a club owner obsessed with continental relevance, it was a disastrous start.

Even as Vipers marched relentlessly towards an eighth league title, insiders continued to point out glaring cracks in Minnaert’s tactical armour.

Calls for his dismissal reached a crescendo in April despite the club still chasing a domestic double.

The pressure only intensified after eventual champions Kitara eliminated Vipers in the Uganda Cup semi-finals on the away-goals rule following a goalless draw in Hoima and a 1-1 stalemate at Kitende.

Many within the club viewed the tie as a textbook example of poor game management.

The statistics, admittedly, paint a flattering picture. Minnaert leaves with 40 matches in charge, winning 25, drawing 13 and losing only twice.

One defeat came through a boardroom ruling after Vipers refused to honour a league fixture against Kitara during the controversial league-format dispute. His only on-field defeat was the loss to Power Dynamos.

When stats lie

Yet numbers alone never told the full story. Whenever assistant coach John ‘Ayala’ Luyinda was given the freedom to patrol the touchline, Vipers often looked more coherent and purposeful.

It was Luyinda, alongside Fred Muhumuza, who had engineered a league and cup double the previous season before being demoted to accommodate Minnaert’s arrival.

Sad end

Minnaert himself appeared to acknowledge the strained relationship in his farewell message.

“Football teaches many lessons. One of them is that respect is easier to talk about than to practise,” he wrote.

“This season we became champions. We remained unbeaten in the league. We lost only one game all season. Apparently football is not always decided on the pitch. Fortunately values don’t depend on circumstances. I leave this chapter with my head held high,” read part of Minnaert’s farewell message.

It was a familiar ending for a coach whose African journey has taken him through Liberia, Libya, Mali, Kenya, Rwanda, Guinea and South Africa, often with similarly abrupt conclusions.

Lofty ambitions

At the recent Vipers AGM, Mulindwa unveiled a lofty Shs6.5 billion budget and reiterated his desire to transform the club into a continental force while “beefing up the squad to compete domestically and on the continent.”

It sounded like a thinly veiled dismissal of ordinary achievement. One thing is certain. Before August, another expatriate coach will walk through the St Mary’s Stadium doors to tackle one of Ugandan football’s hottest and most precarious jobs.

And just like Miguel Da Costa and Roberto Oliveira aka Robertinho before him, Minnaert’s achievement of delivering Vipers’ eighth league diadem may soon be forgotten.