The Alliance for National Transformation (ANT) understands that taxes are necessary for development and service provision, and every able bodied, working citizen has an obligation to pay tax. According to taxation principles, taxes must be fair and equitable. However, the introduction of the internet tax goes deeper than mere collection of revenue. It is about further exploitation of the people of Uganda. It is blatant looting by the Government. In both our Transformation Agenda and Party Manifesto we highlight the key role ICT can do to advance creativity, market research, tele-medicine, and ultimately job creation. We take special cognisance of the central role ICT plays in creating jobs for the youth in internet cafes, online and various fields, including the Arts. We have been impressed by the creativity of many young people using Twitter spaces, running their business side gigs on Facebook, and using WhatsApp for business. These are a youth determined to move with the times, while functioning in a difficult environment in the country. An internet tax is therefore not a well-thought idea. It instead shows us a deliberate attempt by the current Government, to further cripple the efforts of our youth and frustrate their small gains. The short- and long-term impacts will be negative as this is not a sustainable way of raising revenue for the country. Creative taxation is not one of the principles of fair taxation. The tax on internet comes on top of taxes already embedded in service provision and products such as phones, airtime, data and the gadgets one uses. This multiple taxation will reduce consumption, reduce productivity, and increase poverty, especially among young people. During this Covid pandemic, we have seen the rise of telemedicine and other business approaches to serve Ugandans. This internet tax does not further the efforts of progress for anyone. Since the outbreak of Covid, the only safer, cheaper, and easier mode of connectivity is the internet. We find it defeatist for Government to impose an internet tax on a country already in its second lockdown, without a plan in place on how it intends to curb this virus. Instead, Government should have made internet free for all to ease connection during this lockdown, to better empower citizens and their efforts toward better their own lives, and for them to remain connected with their loved ones. Currently only lorries and vans and cyclist are allowed to move. Now is the time for Government to look expanding capacity for Ugandans to achieve, to better provide for their families, and to access basic needs. Fresh produce can now be ordered online and many shops are increasingly making use of online services. Let Government support Ugandans to better utilise these progressive approaches to life, by scrapping the internet tax. A 12 %tax on internet is Government’s way of saying don't trade. This is a dictatorial mentality and is reflective of clogged systems. There is need to drain the systems of this country, a need to utilities functional think tanks. We have the brains, right here in Uganda. We have the hands of willing people. Let’s work toward actual development of Uganda, for all Ugandans. Moreover, the internet tax comes at a time when many schools have resorted to e-learning. These are initiatives that must be encouraged and supported by government. Our neighbours such as Kenya and Rwanda are pursuing a laptop and internet for every child policy to facilitate learning. The internet tax will inhibit learning, and will widen the education gap between the poor and the rich. Why not Uganda? It puzzles me to think that the dividends from cheap affordable and accessible internet are not so obvious to the Government of Uganda. Government must think strategically and broaden productivity in Agriculture and industry tourism. The more we produce goods and services the more taxes we will generate to develop the nation. This internet tax proposal is like taxing a human being for walking on the road. We recommend that Government halts implementation of this tax on internet until we have thought how best we can handle connectivity in this season.