Which country enacted the Excise Duty (Amendment) Act, 2018, assented to on 21 June 2018, that introduced a levy on over-the-top services from 1 July 2018?

Uganda’s Excise Duty (Amendment) Act, 2018 received assent on 21 June 2018 and came into force on 1 July 2018. Its levy on over-the-top services, popularly called the social media tax, charged users a daily fee to access platforms such as messaging and social media apps. Zambia, Zimbabwe and Tanzania did not enact this Act.