Police ignite a four-horse UPL firestorm

Police’s stunning ascent to the summit has cracked the StarTimes Uganda Premier League title race wide open.

The 2005 champions, revitalised under Matia Lule, sit on 14 points from seven matches – an outcome few predicted in August – and are threatening to tear the pre-season script apart.

Yet KCCA, also on 14 points from the same number of games, and rejuvenated SC Villa on 13 points from six, promise not to let the Cops stroll away.

And although Bul, Kitara and Entebbe UPPC – locked on 10 points – currently block reigning champions Vipers from clearly seeing the leading trio, the Venoms’ nine points from an immaculate three-match start in seventh place suggests it is only a matter of when, not if, they join the chasing pack once their four games in hand are honoured.

Armed Cops

Police underlined their title credentials with a gritty 2-0 away victory over UPPC in Bugonga on Wednesday – a fourth win of the season delivered through efficiency and patience.

After long spells of UPPC possession, Lawrence Tezikya punished goalkeeper Rogers Omedwa’s hesitation in the 32nd minute before substitute Abudshakur Jjemba raced behind the defence to sweep in the second seven minutes from time.

It was the kind of cold-blooded performance that hinted strongly: Police are not gate-crashing this race; they are in it for real.

But Jackson Magera’s KCCA remain defiantly shoulder-to-shoulder. At Lugogo on Friday, the Kasasiro Boys showcased their own resilience with a 2-1 win over Alex Isabirye’s URA to go joint-top.

Ivan Ahimbisibwe was unstoppable, striking twice – in the 16th and 41st minutes – to snap URA’s six-match unbeaten run. Joseph Ssemujju’s 73rd-minute response gave the Tax Collectors hope, but not points.

URA’s slump to 11th on eight points has made Isabirye’s already fragile job security even more delicate.

Beware of Jogoos

For starters, anyone still doubting Zeljko Kovacevic’s SC Villa may need to reconsider. The record 17-time champions dispatched Nec 2-1 on Thursday, a fourth straight victory built on intensity, organisation and improved cutting edge.

Najib Yiga finished off a flowing second-half move created by Hassan Mubiru and Frank Sebuufu before substitute Elvis Ngonde tapped into an empty net after another rapid break.

Though Daniel Shaben pulled one back for Badru Kaddu’s struggling Nec, they remain stuck in 12th with six points from six matches – overwhelmed by Villa’s superior tempo and execution.

Kitara redemption

Wasswa Bbosa’s Kitara are rising just as impressively. Their 1-0 triumph over bitter rivals Bul at Butema – courtesy of Jimmy Kalema’s precise 11th-minute strike – ended the visitors’ remarkable 25-match unbeaten run.

The victory lifted Kitara to fourth on 10 points and reinforced the view that they possess both the courage and the tactical discipline to survive difficult battles as the season stiffens.

Meanwhile, champions Vipers reminded the division that they remain predators. Their 2-1 home win over Maroons on Saturday – secured through a Yunus Sentamu strike that deflected off Derrick Basoga and an early second from Usama Arafat – was a third straight triumph.

Though Raymond Walugembe pulled one back, Vipers held firm, signalling that the title defence is very much alive.

As match-day eight approaches, the table is tightening, the front-runners are snarling, and the contenders are multiplying.

The UPL is shaping into a thrilling, unpredictable four-horse sprint – with powerful shadows like Vipers lurking just behind.

Uganda Premier League

Results

Vipers 2-1 Maroons

SC Villa 2 – 1 Nec

Lugazi- 0 Express

Kitara 1 – 0 Bul

UPPC 0-2 Police

Calvary 0-1 UPDF

Buhimba 1-2 Mbarara

KCCA 2-1 URA

Mourning She Maroons beat KQ, Kawempe advance

Faustin Kiyingi Nalugwa will probably be more popular in death than in life.

She had the not so much celebrated but crucial role of performance analyst at She Maroons.

Unfortunately, on Friday night, she breathed her last after she was involved in an accident in Nakawa after watching the Uganda Premier League match between KCCA and URA.

Such is life, that her club She Maroons were forced to quickly move on and play against Kampala Queens (KQ) the next morning in a 2025/26 Finance Trust Bank Fufa Women Super League encounter.

Nalugwa, who played for Ajax Queens, Luweero Giant Queens, and She Maroons had probably been vital in preparations for this weekend but was not present to witness her club get their first ever win over KQ in four topflight seasons.

They might have won 2-0, but She Maroons were never prepared to go through the match which pushed them to sixth on 11 points.

“Let us speak at a later date when we have recovered mentally,” one of the She Maroons coaches said when asked to comment about their fallen colleague. There was never time to celebrate Doreen Nakayiwa’s 52nd minute Lillian Kasubo’s 61st minute goals.

Meanwhile, on the same day, Uganda Martyrs Lubaga, earned only their second win of the season through a home walkover against Olila High School, who did not turn up for the encounter. Martyrs are now eighth with eight points while Olila remain bottom of the 12-team log with three points.

Kawempe clear

Kawempe Muslim were the biggest beneficiaries of KQ’s loss as they beat Lady Doves away 1-0 in Masindi on Sunday courtesy of Asia Nakibuuka’s 5th minute goal. Kawempe had won in Masindi for the past three seasons.

Leaders Kawempe, now have 22 points from eight games and are five points ahead of KQ and She Corporate who beat Rines SS 2-0 through Sandra Kisakye and Rebecca Nakato’s second half goals. Doves are 9th with six points – just with a better goal difference against Makerere University.

Makerere were beaten by Edinah Wanda’s hattrick which secured a 3-0 home win for Amus College in Kachumbala. Amus moved to 12 points – level with fourth-placed St. Noa Girls Zana, who beat Asubo 4-0 away at Kampala Quality Grounds Kisaasi.

Dorcus Lwalisa bagged a first half brace while Patricia Nayiga and Esther Babirye scored in the second half for them to secure the win.

FTBFWSL RESULTS

She Maroons 2-0 Kampala Queens

Uganda Martyrs 3-0 Olila HS (walkover)

Lady Doves 0-1 Kawempe Muslim

Amus College 3-0 Makerere University

She Corporate 2-0 Rines SS

Asubo 0-4 St. Noa Girls

Police issue strict security guidelines ahead of Museveni Kigezi tour

Police in Kigezi have issued strict security guidelines ahead of President Yoweri Museveni’s three-day campaign tour of the region, urging the public to remain alert and avoid carrying suspicious items during rallies.

Museveni, the NRM presidential flag bearer, is expected to begin campaigns on Monday in Kisoro and Rubanda districts, proceed to Rukiga and Kabale on Tuesday and conclude in Kanungu and Rukungiri on Wednesday.

In a statement on Sunday, Kigezi regional police spokesperson Elly Maate said security forces had stepped up preparations to ensure order throughout the visit.

‘The presidential candidate of NRM party who doubles as the president of Uganda Yoweri Kaguta Museveni is expected in the Kigezi region starting on Monday November 24 up to Wednesday November 26 as scheduled by the Electoral Commission. Remember he is the fountain of honor and therefore he must be accorded his full honors as required. As I talk security is guaranteed in the region for his scheduled campaign rallies,’ Maate said.

He advised members of the public to avoid moving with dangerous or suspicious items, including piercing objects and large bags, especially in crowded areas. He also urged residents, supporters and all stakeholders to respect security instructions throughout the campaign period.

‘All those preparing to be part of the same activity. should endeavour to do everything within the confines of the law for the maintenance of order for its peacefulness, follow security guidelines and only do what is expected of them and avoid moving with suspicious items of any kind. and remain security conscious and vigilant 24/7 for their own personal security and for others,’ Maate said.

Preparations for Museveni’s visit intensified on Saturday as State Minister for Trade, Industry and Cooperatives David Bahati, who is also MP for Ndorwa West, led groups of youth and NRM supporters in cleaning Katuna border post and Kabale town. The teams decorated main streets with Museveni’s campaign posters.

‘As NRM party stakeholders, we shall make sure that people from the rural sub-counties are transported to Kabale town to welcome president Museveni and demonstrate their support to his candidature,’ Bahati said.

Civil servants in both Rubanda and Kabale districts have been directed to attend the presidential rallies. Notices issued by the district chief administrative officers last week instructed staff to appear in person at the campaign events.

‘The purpose of this letter is to invite you to attend the president’s campaign rally in person without fail and keep time to listen to the historical mission of transforming Uganda,’ Rubanda CAO Samuel Ahabwe wrote on November 20.

Kabale CAO Ronald Mutegeki issued a similar directive on November 19.

Vipers upstage Maroons to continue rise

Reigning champions Vipers continued their rise up the StarTimes Uganda Premier League table with a 2-1 win over Maroons at the St. Mary’s Stadium in Kitende on Saturday.

A Yunus Sentamu strike deflected off defender Derrick Basoga and a first goal in Vipers colours for Usama Arafat proved sufficient before Raymond Walugembe pulled a goal back for Maroons in the second half.

The victory lifted the Venoms five places to seventh on the log with a perfect nine points from three games while Maroons stayed third from bottom with five points in six games.

The game was also the start of a tight schedule for Vipers that will see them play three games in seven days to make up for the games in hand accumulated by their involvement in the Caf Champions League.

They will need to be more clinical in front of goal with Express and Villa unlikely to be as obliging as the Prisons Warders were particularly in the opening exchanges.

Vipers took the lead a minute after the start when Sentamu received a pass from Enoch Luyima, skipped past a defender with his effort deflecting heavily off Basoga.

Arafat then made it 2-0 on eight minutes when he was allowed space to run through the Maroons midfield unchallenged before striking low past Maroons goalkeeper Simon Tamale.

The keeper then kept the scores low with saves from Sentamu and Allan Okello who started on the bench after his Cranes’ excursions while Karim Watambala failed to make proper connection from a fine team move.

The second half saw both teams miss further goal scoring opportunities but Maroons were given hope of rescuing a point when Mukundane deflected Walugembe’s effort into the goal on 58 minutes

It however turned out to be a false dawn as Vipers held on for victory.

Let’s save children from drowning

As Uganda joined the rest of the world in commemorating World Children’s Day on Thursday, November 20, my mind was taken back to the demise of Peter Kirwana, who drowned in a school swimming pool at St Mary’s College Kisubi, Wakiso District, last month. Sadly, even with the continuous loss of lives, the government and development partners still underrate drowning.

Lest we forget, drowning is the process of experiencing respiratory impairment due to submersion or immersion in a liquid, typically water, leading to difficulty in breathing and potential death. According to a World Health Organisation (WHO) 2024 report, ‘it is estimated that more than 300,000 people died due to drowning, and most deaths, at 92 percent, occur in low- and middle-income countries’. In Uganda, statistics from a recent study by Makerere University School of Public Health State say about 3,000 Ugandans die annually, making it about nine cases per day, with children and young adults between five and 25 years being the most vulnerable.

The unfortunate case of Kirwana reminded me of my nephew, who died under similar circumstances. Frank Kayondo, aged nine years, had sneaked from home to go and play, only to be discovered a few hours later when he got stuck in a muddy pond and vertically submerged and drowned. The unrecorded death of my nephew adds to the statistics of drowning happening in places such swimming pools and even floods. A few days ago, a three-year-old boy drowned in a water pit as his parents were attending a Sacco meeting in Luuka District. In 2024, a child aged 10 was washed away by floods in Bwaise, Kampala. In May 2019, former minister Ronald Kibuule lost his twins in a home swimming pool.

Unfortunately, such cases are happening frequently around the country, with many going unreported. Such cases are attributed to a lack of life jackets in communities, floods, the absence of basic swimming skills, parental negligence, and community awareness about the dangers of unsafe swimming. Dear parents, teachers, political and community leaders, as we celebrate Children’s Day, it’s our responsibility to protect our young ones from drowning. It is the cardinal duty of parents and guardians to always ensure the supervision of children whenever they are around water bodies. Local governments, civil society and community-based organisations should ensure swimming lessons are extended to the children.

The authorities should install barriers as essential to controlling access to unsafe water sources such as ponds, swamps, lakes and rivers to ensure children’s safety. They should also provide safe spaces away from water for pre-school children as an addition to child care and protection from disasters. They should also train community stewards in safe rescue and resuscitation through the introduction of community swim programmes at the grassroots. Since most cases of drowning happen in lake districts, setting and enforcing safe boating and ferry regulations is equally important to drowning prevention. World Children’s Day is a stark reminder for everyone to promote awareness against drowning.

Police Constable arrested over aiding suspects’ escape in Rubanda

A police constable attached to Rubanda police station in Rubanda district has been arrested on allegations that he aided 7-suspects to escape from police cells on Saturday evening.

The incident happened at around 5.30pm November 22, 2025, at Rubanda police station located in Murole B cell, Rubanda town council in Rubanda District.

The police spokesman for Kigezi region, Mr Elly Maate, identified the arrested police constable as Naboth Erou and the suspects that escaped as Junior Akansasira, Biryomumisho Dismas, Taremwa Aaron, Ivan Kanyesigye, Turihohabwe Anthony, Emmanuel Tumuhimbise, and Paulino Shabaruhanga.

“It’s alleged that, while PC Erou Naboth the cell’s guard had opened for one of the suspects identified as Turihohabwe Anthony to talk to his relative who had come to check on him, that as he was taking him back inside, one of the suspects in custody known as Taremwa Aaron pushed him and he fell down, that’s when seven (07) suspects managed to escape leaving only one suspect behind,” Mr Maate said.

Mr Maate further explained that out of the seven suspects that escaped, three were being held on one case file of simple robbery, three others were being held on charges of theft and one on charges of domestic violence.

“A case of aiding suspects to escape from lawful custody has been opened and the police officer who aided the escape of these suspects has been arrested together with others who were found absent on duty and they have been separately charged with neglect of duty. If any of those suspects are seen anywhere, alert the police or the local leaders so that they are re-arrested and charged accordingly,” Mr Maate said.

This is not the first time suspects have escaped from Rubanda police station. In December last year, 14 suspects escaped from the same police station cells after removing some bricks from one side of the prison wall.

Quick guide on who not to choose as a life partner

If you are the parent of a PLE or UACE candidate, hang in there! The stress will soon be over. But national exams aside, there are bigger tests awaiting these young ones, like the test of choosing a life partner. Here is a quick study guide on who not to choose as a life partner.

1. Speedy Stanley

Speedy Stanley is full of charm-he excels as a salesman or marketer, and with women. He never stays in one place for too long, but a keen potential partner will soon discover that Speedy Stanley has lots to hide-like a string of children in different towns, or the unfortunate penchant for money running through his pockets like it’s suffering from acute diarrhoea. Don’t just avoid him-run!

2. Pat the party girl

Pat looks like a model, smells like heaven and dresses like a movie star. Many are the heartbroken ‘friends’ she has used to fund her high-rolling lifestyle, as she is allergic to ‘boring’ work. Unless you want to spend your days nursing headaches and your nights enveloped in a cloud of shisha at various clubs around town, stay far away!

3. Clinton the Controller

Clinton is organised, intelligent, financially comfortable and a perfectionist. If you end up with this one, just know that he will dedicate himself to transforming you into his vision of perfection-expect one or two mental breakdowns along the way.

4. Baby Beatrice

Beatrice is the damsel in permanent distress, expecting someone to swooping in and save her from her many troubles. Truthfully, she simply doesn’t want to grow up. Unless you are Superman, don’t take this one on!

5. Miserly Milton

Milton is wealthy, but doesn’t look it. The third-hand car he bought 15 years ago is now falling apart, but he won’t buy another. He wears his clothes until they fall apart. He considers eating out or having fun a waste of money.

He might capture your interest with his focus and maturity, but life with him will be a long, dreary, penny-pinching exercise. Not even love can change him.

All the best to our life candidates!

Two-time world champion Golovkin confirmed World Boxing president

Gennadiy Golovkin, a two-time middleweight world champion has today been confirmed as new president of World Boxing at the body’s 2025 congress in Rome, Italy.

Golovkin, easily Kazakhstan’s greatest ever boxer, best known as GGG or Triple G, officially expressed his interest in contesting for the WB presidency in October.

There were other candidates but the WB’s independent vetting panel found only Golovkin eligible, hence emerging unopposed ahead of the Rome Congress.

Golovkin, who last fought Canelo Álvarez-the third meeting between the two-in September 2022, is not officially retired. He now takes over from Boris van der Vorst, the Dutchman who led the breakaway from the International Boxing Association (IBA) and formed WB in April 2023.

After the IOC expelled IBA from the Olympic Movement in June 2023, over governance and funding issues, the future of boxing at the Olympics was thrown into unprecedented uncertainty. WB positioned itself as the best alternative and in February 2025, it earned provisional recognition by the IOC as the new governing body for boxing. And in March, the IOC Congress in Greece confirmed that boxing would eventually happen at the Los Angeles 2028 Olympics.

Even before his confirmation, Golovkin, a 2004 Athens silver medallist, promised that in his three years of service, he will put athletes first, ensure integrity, innovation, financial stability and development.

‘It is a privilege to be elected as the new President of World Boxing. But this is just the beginning. Starting today, athletes will be at the heart of every decision we make. On the road to LA28, we will restore trust in Olympic boxing to secure our place in Brisbane and beyond. Now it’s time to move forward as one united boxing family,’ Golovkin said in his maiden speech as president.

Meanwhile Ryan O’Shea, from Canada, secured a second term as vice president, with 32 of 56 votes-a 57 percentage victory against Thailand’s Chaiwat Chotima.

Michael Muller, from Germany and Tatsuya Nakama, from Japan, emerged the victors among six candidates who sought to fill the two vacant positions on the executive board.

Golovkin and the other three winners will join the WB executive board which is made-up of the president; three vice presidents; four executive board members; four continental confederation presidents; two athlete representatives; the chairs of the committees for sport and competition, medical and anti-doping, and finance and audit.

Congress 2025 was chaired by WB vice president, Dinah Glykidis. In accordance with WB’s Statutes, 59 National Federations were eligible to take part in the voting which was conducted in-person and online and overseen by an independent, third-party organisation. Scrutineers were onsite to validate the veracity of the election processes and ensure a fair and equitable treatment of all candidates.

The congress also: accepted a series of amendments to the Statutes of World Boxing following provisional recognition by the IOC in February 2025; ratified applications of 49 national federations to join WB; accepted a series of proposals which included the incorporation of World Boxing’s Sex Eligibility Policy into the Competition Rules and associated operational documents; approved the 2025 accounts and the provisional budget for 2026 and accepted Panama’s bid to host WB Congress in 2026.

NEWLY ELECTED

President

Gennadiy Golovkin (Kazakhstan)

Vice president

Ryan O’Shea (Canada)

Executive Board

Michael Muller (Germany)

Tatsuya Nakama (Japan)

Is Uganda’s politics still hang on individual merit?

On July 28, 2005, a referendum was held.

‘Do you agree to open up the political space to allow those who wish to join different organisations/parties to do so to compete for political power?’ was the question. Some 3.6 million Ugandans, or 92.44 percent of those who participated in the exercise, voted in favour of a return to a multiparty political dispensation. Only 297,865 people (7.56 percent) voted in favour of retaining the Movement system. The referendum lifted the shackles that had been placed on political party activity for a period of 19 years and five months.

The shackles were first placed on the parties in 1986 when the National Resistance Movement (NRM) passed Legal Notice No. 1, which suspended several provisions of the Constitution and ‘all forms of political activities and any other form of political activities’ until further notice. The same instrument directed that all forms of gatherings had to be cleared by police. The National Resistance Council (NRC) tightened the shackles during debate on the Constituent Assembly (CA) statute of 1993.

The NRC slapped a ban on the recruitment of members by political parties. It also did not allow parties to open branches or hold delegates’ conferences. Campaigning under the banner of any political party was also banned. It was during the same debate that the politics of ‘individual merit’ was born. The NRC decided that candidates who desired to participate in the CA would only contest on ‘individual merit’. They could not use their affiliations or memberships to existing political parties for purposes of their campaigns.

There was no reprieve during the making of the Constitution. On June 20, 1995, the CA voted to constitutionalise the ban on political party activity. Article 269 barred political parties from engaging in ‘any activities that may interfere with the Movement political system’, which was subsequently written in the 1995 Constitution. Political parties were barred from operating branches, holding public rallies and sponsoring candidates for political office for as long as the Movement system was in force.

It is more than 20 years since the parties were unshackled, but the thinking is that multiparty democracy has failed to take off as it should have done. Critics say one of the problems is that the ruling NRM government simply will not allow parties to operate the way they should have. Their activities are heavily restricted, with the Public Order Management Act (POMA) as the main tool that has been used to keep them on a leash. Police, too, they say, continues to operate as if the provisions of Legal Notice No. 1 and Article 269 are still in force.

Disruption of public rallies and meetings by firing teargas and live ammunition continues despite the fact that the Constitutional Court declared in June 2019 that Section 36 of the POMA was unconstitutional. The ruling meant that police no longer had the power to disperse public gatherings.

Individual merit

The assessment of different analysts and observers is that political parties are weak and not grounded in ideology. Their membership, too, remains largely ignorant. The parties, they argue, have failed to grow over the last 20 years. There are, however, those who think if parties have failed to grow, it is not because their activities have been constantly interrupted or interfered with.

Retired Makerere University don, Prof Oweyegha Afunaduula, who heads the think tank, Centre for Critical Thinking and Alternative Analysis, blames the situation on the politics of individual merit, which he says has eroded political pluralism. ‘There has been an exaggerated tendency for people not endorsed by their parties to represent them in elections to choose to stand as Independents, which resuscitates, entrenches and perpetuates individual merit approach to politics in Uganda, thereby undermining the solidity, integrity and strength of the political parties, including the NRM itself,’ he argues.

He points to the rise in the number of Independent candidates who contest for parliamentary and local council elections, often after losing the primaries of the parties that they claim to belong to, as the biggest testimony that the politics of individual merit continues to thrive. ‘When the Independents present themselves to the electorate, they don’t campaign for their parties or the presidents of their parties. They cast themselves as politicians pursuing their own political, economic and social interests, although they are able to convince the electorate that they will represent its interests. Therefore, Independents are the vehicles through which individual merit approach to politics is preserved and perpetuated,’ he says.

Individualism

Dr Livingstone Sewanyana (PhD), the Executive Director of the Foundation for Human Rights (FHRI), weighs in, saying even political parties are perceived or supported not because of their respective ideologies, or the programmes of action as presented in their manifesto, but on the basis of who heads them. ‘The parties are seen more in light of who leads them than what they stand for. It’s difficult now to ask anyone what the ideology of any party is. When you talk about the People’s Front for Freedom (PFF), they will say it is Dr Kizza Besigye. When you talk about the National Unity Platform (NUP), they will say Bobi Wine (Robert Kyagulanyi). So people see more of the individual at the helm of the party than the party,’ Dr Sewanyana says.

That, it would appear, is a problem that has plagued the parties for quite a while now.

One of the conclusions of an analysis of the organisational and administrative strength of all parties and how they could be assisted to become strong alternatives to the NRM, which was sanctioned by the Netherlands Institute for Multiparty Democracy (NIMD) in 2016, was that the founding presidents of the Forum for Democratic Change (FDC) and the ruling NRM were bigger than their parties. It looks like this is not about to go away.

Defiance

It has always been argued that Independent candidates have been products of weaknesses within the parties. Proponents of that school of thought have always pointed to loopholes in the party primaries and other methods that parties have often employed to arrive at who represents them at what level. Most NRM-leaning Independents have always defied their party and contested as Independent candidates even after losing the party’s primary. In the 2021 elections, more than half of the 2,801 nominated candidates were Independent. A total of 74 won the elections, making independents the second largest group in the 11th Parliament, behind NRM.

Seven ministers also got nominated to contest for parliamentary seats despite having lost the NRM primaries. The list included Maj Gen Kahinda Otafiire, who was the Minister for Justice and Constitutional Affairs; Ms Jessica Alupo, who was the Minister of Education; Ms Sarah Opendi, who was the State minister for Primary Health Care; Mr Asuman Kiyingi, who was the minister for Regional Cooperation; Mr Henry Banyenzaki, who was the State Minister for Economic Monitoring; and Ms Aidah Nantaba, who was the junior Minister for Lands.

That story has continued into the current election cycle, with Ms Persis Namuganza, the State minister for Lands, Housing and Urban Development; Mr Fred Ngobi Gume, the State minister for Cooperatives; Mr David Bahati, the State minister for Industry; and Maj Gen Jeje Odong, the minister for Foreign Affairs, nominated to contest as independent candidates.

He thinks Mr Museveni and the NRM have what it takes to bring the tale of Independents to an end. ‘You do not undermine the power of the incumbent party. It has the capacity to unleash itself on a candidate, and that candidate will certainly fail miserably. In the past, people stuck with their parties. If you were for the Democratic Party (DP), you stayed in DP even if you lost. You would not say I am going to be Independent,’ Prof Makara says.

Mr Atukwase Primus Bahigi, the country director of the Netherlands Institute for Multiparty Democracy (NIMD), weighs in, saying if Mr Museveni has not applied the rules of thumb on them, it is because they pose no real threat. ‘If the patron is satisfied or is not threatened by an Independent, then the patron will be like, ‘It is okay, you contest. After all, you who are Independent and you, who are in the party, are all my people’. The party is threatened, the flagbearer is threatened, but the patron is not threatened,’ he argues.

Advantage Museveni

Prof Afunaduula thinks if President Museveni has continued to handle Independents with kid gloves, it is because he stands to benefit from the situation. ‘While this vehicle (Independents standing on individual merit) has undermined and continues to undermine the growth and development of pluralism in general and multiparty politics in particular, President Museveni has used them to great effect to advance his interests in Parliament,’ he argues. Mr Bahigi does not seem to agree. He argues that it would not be right to blame it all on Mr Museveni.

He points to the commercialisation of politics. Many people, he says, are entering politics because of what they stand to gain from it. ‘Politics has been overly commercialised. At the same time, people view it as a source of income. So when people go into elections, a majority are going there as dealers and not leaders. When people go into that space as dealers and not leaders, their first interest is profit, not what the people benefit. In such circumstances, they are in parties as vehicles that will deliver them. You cannot stop such a person from standing as an Independent,’ Mr Bahigi says.

Can there be an end to the politics of individual merit? Prof Afunaduula does not see an end to the emergence of Independents and the politics of individual merit.

‘It is likely that the number of politicians seeking to stand as Independents, exploiting the individual merit approach to politics to enter Parliament and councils, will not decline. Consequently, we should not expect to see strong parties with strong leadership. We should expect President Museveni to use Independents in NRM and other parties to entrench his hold on power,’ Prof Afunaduula says. Those who are keen on seeing political parties grow will be hoping that his reading is wrong.

What they say

“The parties are seen more in light of who leads them than what they stand for. It’s difficult now to ask anyone what the ideology of any party is. When you talk about the People’s Front for Freedom (PFF), they will say that it is Dr Kizza Besigye. When you talk about the National Unity Platform (NUP), they will say that Bobi Wine (Robert Kyagulanyi). So people see more of the individual at the helm of the party than the party,’ Dr Livingstone Sewanyana (PhD), the executive director of the Foundation for Human Rights Initiative

“Politics has been overly commercialised. At the same time, people view it as a source of income. So when people go into elections, a majority are going there as dealers and not leaders. When people go into that space as dealers and not leaders, their first interest is profit, not what the people benefit,’ says Mr Atukwase Primus Bahigi, the country director of NIMD.

Auditor General wants Shs2t tax audit for telecoms

A new audit by Auditor General Edward Akol has indicated that the country may be losing billions of shillings in telecom taxes due to inadequate government oversight, unverified declarations, and knowledge gaps.

According to the 2024 report, over the past three years, Shs2.4 trillion was made in intragroup transactions by MTN Uganda and Airtel Uganda, but there was no evidence that the transactions were audited by tax authorities. The failure to audit the transactions, Akol stated, risked causing revenue loss because of potential transfer price manipulation and tax avoidance by the companies, findings MTN Uganda refuted.

In the report, most of the payments went to foreign-related companies such as Shs1.4 trillion paid by MTN Uganda Ltd to MTN International Mauritius Ltd between 2021 and 2023. For Airtel Uganda, the company paid Shs65 billion to Bharti Airtel International (Netherlands) BV, Kenya Branch, Bharti Airtel International (Netherlands), and Bharti Airtel (UK) Limited, according to the report.

‘I noted that no transfer pricing audits had ever been carried out by URA [Uganda Revenue Authority] relating to multi-national telecom operators despite being the largest contributors to revenue and having potential avenues for base erosion and profit shifting,’ Akol stated in the report.

Transparency International defines Base Erosion and Profit Shifting (BEPS) as the process by which multinational companies shift the profits generated in the country outside and into jurisdictions such as offshore financial centres with lower or zero tax to minimise their tax burden.

This practice is legal, but aside from eroding the tax base of countries where the profits have been made, it also creates an unbalanced playing field. Mr Akol, referring to the findings from the Diagnostic Work in Uganda’s Domestic Revenue Mobilisation Strategy for 2019 to 2024, said: ‘Uganda has suffered significant base erosion through the abuse of Double Taxation Agreements and transfer pricing.

Failure to carry out transfer pricing audits is likely to result in significant revenue leakages resulting mainly from exorbitant costs for goods and services from related parties.’ The audit, reviewing URA and Uganda Communications Commission (UCC) revenue collection, also found flaws in the Telecommunications Intelligent Monitoring System (TIMS) and Data Monitoring System (DMS) used by the authorities, missing key revenue streams. Akol also noted that TIMS and DMS are only focused on the two major telecom companies, MTN and Airtel, leaving out 22 other operators, who are making money in the country.

Findings questioned

MTN Uganda disputed the claims of possible tax avoidance and profit shifting. ‘MTN Uganda is a responsible and ethical corporate citizen, committed to meeting all its lawful obligations, including the payment of all taxes that are properly assessed and are due and owing,’ Rhona Arinaitwe, the senior manager of communications and stakeholder management at MTN Uganda, said. ‘As part of a multinational group, MTN Uganda’s related-party transactions are conducted in strict compliance with the Uganda Revenue Authority’s Transfer Pricing Regulations (2011) and the OECD Guidelines on Transfer Pricing.

All such transactions are undertaken on an arm’s-length basis and fully disclosed in accordance with applicable laws and accounting standards.’ David Birungi, Airtel Uganda’s lead for public relations, said the company submits ‘to all lawful audits whenever the authorities wish to.’ He added: ‘…we will continue to do so at all material times.’

The taxman told the Office of the Auditor General (OAG) in an official response that there are ongoing audits, with MTN’s completed and Airtel’s in progress. URA management further noted that ‘transfer pricing audits require substantial resources and time, averaging one and a half to two years and, therefore, the reason to do one at a time.’

Akol, in his recommendation, stated: ‘I advised URA to continue carrying out transfer pricing audits for large multinational companies to guard against base erosion and profit shifting.’ The value for money audit sought to examine the extent to which revenue assurance practices by URA and UCC have led to the effective collection of revenue from the sector, and detailed how the problem is compounded by insufficient training and knowledge transfer to both URA and UCC staff.

‘It is not accurate to state that no revenue assurance was done during the period under review. What the Auditor General highlighted was the absence of revenue audits using the TIMS and DMS data, which were expected to provide an independent, system-based assurance mechanism,’ Ibrahim Bossa, the UCC spokesman, said.

Mobile money discrepancies

The OAG also said they discovered other serious shortfalls in tax recoveries from mobile money transactions. To detect the gaps, the report indicates that the OAG assessed Mobile Money Withdrawal amounts declared by MTN and those reported from the TIMS. MTN Cash Out (Local Excise Duty (LED) Return) was Shs67 trillion between 2021 and June 2024, yet TIMS recorded Cash Out from MTN in the same period was Shs65 trillion. This compelled the OAG to conclude that ‘for MTN Mobile Money Uganda Limited, the revenue declared by the operator in the LED returns over the three financial years is higher than that reported by the TIMS by three percent.’

Schedule 2, part 13(e) of the Excise Duty Act, Cap 336, imposes a 0.5 percent charge on the transaction value of Mobile Money withdrawals. This implies that for all mobile money withdrawals, 0.5 percent of the amount withdrawn is supposed to be declared as a return and remitted to URA. For Airtel Money, the TIMS reported more withdrawal amounts than those declared by the operators (Airtel Money Commerce) in the LED returns by an average of eight percent. Airtel Cash Out (LED Return) for 2021 to June 2024 was 48 trillion, yet TIMS reported Cash Out for the same period as Shs52 trillion.

‘It was noted upon reconciliation between URA and the operators that the TIMS data included other elements such as agent float balancing, wallet-to-bank transfers, transfers from Airtel Wallet to other transfers, and Money transfers from Enterprise to unregistered customers,’ the report reads. ‘The returns having more information than the TIMS implies that the TIMS is missing out on some of the information.’ The taxman told the OAG that the ‘current business rules engagement shall include an auto separation’ to address the variance. In his report, Akol advises URA management ‘to work with the Bank of Uganda to develop and implement a framework to ensure mobile money operators provide accurate information on their operations for revenue assurance, specifically on mobile money withdrawals.’

Gaps

According to the report, in addition to signals of a knowledge gap among staff, URA had only seven out of nine required staff in the ICT and gaming unit, which is directly concerned with handling the telecom sector. ‘For the past three years, no international conferences, knowledge transfer initiatives, or benchmarking Initiatives have been conducted to equip staff reviewing revenue from the telecom sector with the necessary skills to appropriately ensure all possible compliance gaps are flagged and appropriately addressed,’ the report reads. URA management told the OAG that ‘all telecom staff had gone through all the TIMS and DMS modules by the end of June 2024.’

Enock Nyorekwa Twinoburyo, a senior economist at the Sustainable Development Goals Center for Africa, said the gaps in revenue collections have contributed to rising public debt. ‘For a long time, our tax to GDP has stagnated at about 13 percent,’ he noted. ‘And 13 percent is what you need to meet the basic functions of the State. But also tax effort and collection is the basic indicator of State efficiency in being able to organise and mobilise.’ The country’s debt stock has grown astronomically, with Fred Muhumuza, an economist, saying this has an effect on the government’s ability to provide social services like education and health all of which are ’emerging critical needs.’

Potential

The UCC’s Market Performance Report for the quarter ending June 2024 puts mobile telephone subscriptions at 38.5 million subscribers and mobile money registered subscriptions at 44.2 million subscribers. While digital financial services remain the main driver of financial inclusion in Uganda, with 40.7 million digital wallets recorded at the end of June 2022, at least 36.9 million of the 40.7 million digital wallets were mobile network operator (MNO) mobile money wallets linked to MTN, Airtel, and UTL alone. In the Financial Year 2021/2022, the government introduced a direct 12 percent levy on the net price of Internet data, after which a Value Added Tax (VAT) of 18 percent applied.

The tax replaced the Over-the-Top (OTT) tax, which was introduced in 2018 but failed to generate the anticipated revenues. A 12 percent Excise Duty is also levied on prepaid and postpaid airtime and value-added services. These services also attract VAT of 18 percent, which is applied to all ICT products except mobile money. Airtime on mobile cellular, landlines, and public pay phones is subject to a 12 percent levy, a charge that a telecom operator is required to declare in a tax return remitted to URA.

The audit revealed deeper disparities in records generated by the TIMS system. While voice revenue declared by MTN Uganda Limited, regarding prepaid voice, is higher than that reported by TIMS by over 14 percent over the years, that of Airtel Uganda Limited, the voice revenue declared by the operator regarding prepaid voice is sometimes higher and other times lower than that reported by TIMS.

Improvements

It’s understood that URA and UCC are working to enhance the Telecommunications Intelligent Monitoring System (TIMS) platform so that postpaid files, enterprise resource planning (ERP) services, and other non-real-time revenues are fully integrated to enable TIMS to be used more effectively for comprehensive revenue audits, closing the gap identified by the Auditor General, once the enhancement is complete. Per URA, the original technical design and contract for TIMS and DMS, signed by the Uganda Police Force as contract holder, focused mainly on real-time data transfer from prepaid services.

By design, it excluded ERP files and certain non-real-time revenue streams such as postpaid services. UCC has since engaged with the TIMS and DMS implementation teams, together with URA and the operators, to expand the scope of the systems. On the issue of Transfer Pricing audit, URA acknowledged that it had embarked on conducting transfer pricing audits while admitting that postpaid business in the telecom space was on a downward trend, with customers’ preference made for prepaid provisioning of services.

Whereas the telecom sector comprises complex processes from which significant revenue is generated, the report revealed how the sector continues to operate without a manual that details a clear understanding of the business processes of the telecommunications sector, identification of risks relating to the telecom sector, industry-specific tax audit guidelines, and compliance improvement checklists, among others. The audit tasked URA and UCC to urgently develop a framework that will define and streamline business operation rules and ensure timely sharing, reconciliation, and oversight to enhance efficiency and effectiveness in revenue mobilisation.