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Uganda Act or statute

Parliament of Uganda

Tax Procedures Code Act

The Act applies to every tax law listed in Schedule 2 to this Act. This section provides definitions of terms used in the Act. People liable for tax must apply to the Commissioner General for registration;…

Jurisdiction
Uganda
Structure
72 provisions
Citation
Chapter 343
Dates
As at 23 Dec 2024
More statute details
Dates
As at 23 Dec 2024

Source attribution: Source: Uganda Legal Information Institute

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01

Purpose and legislative effect

“The Act applies to every tax law listed in Schedule 2 to this Act.”

The Act applies to every tax law listed in Schedule 2 to this Act. This section provides definitions of terms used in the Act. People liable for tax must apply to the Commissioner General for registration; the Commissioner General must register applicants who meet requirements, must notify refusals within fourteen days, may use registration information for this Act, and may request further information. Commissioner General issues one TIN upon registration; persons must state their TIN on tax documents; registered tax agents may use a taxpayer’s TIN with written permission and only for that taxpayer’s tax affairs; TINs are personal and generally must not be used by others; Commissioner General may cancel or replace TINs; local authorities and similar bodies must not grant licences or register certain instruments without a TIN. The Commissioner General must de-register a person by written notice when satisfied the person is no longer required or is eligible; persons may apply for de-registration in the prescribed manner and de-registration takes effect from the date in the notice; de-registered persons must comply with related requirements.

02

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Objections and appeals - Burden of proof

In proceedings under this Act, the taxpayer must prove a tax assessment is incorrect; for other tax decisions, the person objecting must prove the decision was wrong or should have been made differently.

Section 28

Penal tax - Recovery of penal tax

A person becomes liable to pay penal tax when the Commissioner General serves a demand notice; convicted persons are exempt; the Commissioner General must refund paid penal tax if criminal proceedings are later instituted; the Minister…

Section 62

Offences - Offences relating to automatic exchange of information

Any person who, contrary to regulations under section 88(5) of the Income Tax Act, fails to file information returns or maintain records for automatic exchange of information, makes false or misleading statements in such returns, or omits statements, commits…

Section 79

04

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Source record from ulii.org · As at 23 Dec 2024

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Showing 72 of 72 provisions

Offence 32Provision 31Amendment 5Commencement 4

Part I

Preliminary

§ 1Preliminary - Application of ActProvision

The Act applies to every tax law listed in Schedule 2 to this Act.

Section Application of Act Section This Act shall apply to every tax law specified in Schedule 2 to this Act.
Section 1Verify source
§ 2Preliminary - InterpretationCommencement

This section provides definitions of terms used in the Act.

Section Interpretation Section In this Act, unless the context otherwise requires— “ additional assessment ” means an additional assessment made by the Commissioner General under section 25 ; “ advance assessment ” means an advance assessment made by the Commissioner General under section 24 ; “ Authority ” means the Uganda Revenue Authority established by the Uganda Revenue Authority Act; “ business information return ” means a return required to be furnished under section 147 of the Income Tax Act ; “ Commissioner General ” means the Commissioner General appointed under the Uganda Revenue Authority Act; “ Committee ” means the Tax Agents Registration Committee established under section 6 ; “ Competent Authority ” means the department of transport regulation and safety in the Ministry responsible for transport referred to in the Traffic and Road Safety Act ; “ currency point ” has the value assigned to it in Schedule 1 to this Act; “ default assessment ” means a default assessment made by the Commissioner General under section 23 ; “ due date ” means the date by which a tax obligation must be fulfilled under this Act; “ listed institution ” has a meaning assigned to it in the Income Tax Act ; “ Minister ” means Minister responsible for finance; “ objection decision ” means a decision within the meaning of section 26 ; “ occupier ” in relation to premises or a place means the owner, manager, or any other person lawfully in the premises or place; “ penal tax ” means a tax imposed as a penalty for failure to perform an act required by or under a tax law ; “ person ” has the same meaning as in the Income Tax Act ; “ record ” includes— (a) a book of account, document, paper, register, bank statement, receipt, invoice, voucher, contract and agreement, or customs declaration; or (b) any information or data stored on a mechanical or electronic data storage device; “ registration threshold ” has the meaning in section 7(2) of the Value Added Tax Act; “ self-assessment ” means an assessment treated as having been made by a taxpayer under section 22 ; “ self-assessment return ” means a return made in accordance with sections 16 and 22 ; “ statutory rate ”, in relation to a period, means the Bank of Uganda discount rate at the commencement of that period; “ tax ” means a tax imposed under a tax law and includes withholding tax and provisional tax; “ tax assessment ” means a self-assessment , default assessment , advance assessment , or additional assessment ; “ tax agent ” means a person registered as a tax agent under this Act; “ tax decision ” means— (a) a tax assessment ; or (b) a decision on any matter left to the discretion, judgment direction, opinion, approval, satisfaction or determination of the Commissioner General other than— (i) a decision made in relation to a tax assessment ; (ii) a decision to refuse, issue or revoke a practice note or an omission to issue or revoke a practice note; (iii) a decision or omission that affects a tax officer or employee or agent of the Authority ; (iv) the compoundment of an offence under any tax law ; or (v) a decision to refuse, issue or revoke a private ruling or an omission to issue or revoke a private ruling; “ tax law ” means a law specified in Schedule 2 to this Act; “ tax obligation ” means any duty expected of a taxpayer under a tax law and includes registration, filing and payment of a tax liability; “ tax officer ” means the Commissioner General and an officer of the Authority appointed under the Uganda Revenue Authority Act; “ taxpayer ” means a person liable for tax under a tax law and includes— (a) for the income tax , a person who has zero chargeable income or an assessed loss for a year of income; or (b) for the value added tax , a taxable person whose total input tax credits for a tax period are equal to or exceed the person ’s total output tax for the period; “ tax period ” means— (a) in the case of the income tax — (i) for the purposes of withholding tax , the period to which the withholding relates; (ii) for the purposes of provisional tax , the period to which the provisional tax relates; or (iii) for any other purposes, the year of income; (b) in the case of value added tax , the tax period under the Value Added Tax Act; or (c) in any other case, the period for which the tax is reported; “ tax representative ” means— (a) for an individual under a legal disability, the guardian or manager who receives or is entitled to receive income on behalf, or for the benefit of that natural person ; (b) for a company, the chief executive officer, managing director, or any director of the company; (c) for a partnership, a partner in the partnership; (d) in the case of a trust, a trustee of the trust; (e) in the case of the Government or local government in Uganda, the individual responsible for accounting for the receipt or payment of moneys or funds on behalf of the Government or local government; (f) in the case of a foreign government, political subdivision of a foreign government, or a listed institution , any natural person responsible for accounting for the receipt or payment of moneys or funds in Uganda on behalf of the government, political subdivision of the government, or listed institution ; and (g) in the case of a non-resident person , the individual controlling the affairs of the person in Uganda, including a manager of a business of that person or any representative appointed by the person in Uganda; “ tax return ” means a return or other document listed in Schedule 3 to this Act; “ transaction information ” means information relating to a transaction in respect of which a record is made; “ TIN ” means the Tax Identification Number issued to a registered taxpayer ; “ Tribunal ” means a Tax Appeals Tribunal established by the Tax Appeals Tribunals Act ; “ unpaid tax ” means tax that has not been paid by the due date , but does not include tax that is the subject of an objection and that is not required to be paid until the objection is finally decided; “ VAT ” means value added tax ; “ withholding tax ” means any tax that a withholding agent is required to deduct from a payment to a payee.
Section 2Verify source

Part II

Registration of taxpayers

§ 3Registration of taxpayers - RegistrationProvision

People liable for tax must apply to the Commissioner General for registration; the Commissioner General must register applicants who meet requirements, must notify refusals within fourteen days, may use registration information for this Act, and may request further information.

Section Registration Section A person liable to pay tax under a tax law shall apply to the Commissioner General for registration in the prescribed manner. The application shall be accompanied by the prescribed evidence of the identity of the person . The Commissioner General shall register a person who has applied for registration if satisfied that the person meets the requirements for registration. Where the Commissioner General refuses to register a person who has applied for registration, the Commissioner General shall serve that person with written notice of the refusal within fourteen days after the refusal, stating the reasons for refusal. Where a person applies for registration as required under a tax law , the Commissioner General may use the information provided for the registration for the purposes of this Act without requiring the person to furnish the same particulars under this Act. Notwithstanding subsection (5) , the Commissioner General may request a person to provide any further information necessary to complete the registration of the person under this Act.
Section 3Verify source
§ 4Registration of taxpayers - Tax Identification NumberProvision

Commissioner General issues one TIN upon registration; persons must state their TIN on tax documents; registered tax agents may use a taxpayer’s TIN with written permission and only for that taxpayer’s tax affairs; TINs are personal and generally must not be used by others; Commissioner General may cancel or replace TINs; local authorities and similar bodies must not grant licences or register certain instruments without a TIN.

Section Tax Identification Number Section The TIN of a registered taxpayer may be used by a registered tax agent if— The Commissioner General shall, by notice in writing, cancel a TIN if satisfied that— Upon registration, the Commissioner General shall issue to every person registered a TIN . The Commissioner General shall issue one TIN to each person registered. The TIN issued by the Commissioner General shall be used for tax purposes under all tax laws. A person shall state that person ’s TIN on any return, notice, communication, or other document furnished, lodged, or used for the purposes of a tax law . Subject to subsection (6) , a TIN is personal to the person to whom it has been issued and shall not be used by another person. the registered taxpayer has given written permission to the registered tax agent to use the TIN on their behalf; and the registered tax agent uses the TIN only in respect of the tax affairs of the taxpayer . the person is de-registered for the purposes of all tax laws; the TIN has been issued to the person under an identity that is not that person ’s true identity; or the person has been previously issued with the TIN that is still in force. The Commissioner General may, at any time, by notice in writing, cancel the TIN issued to a person and issue the person with a new TIN . A local authority, Government institution or regulatory body shall not issue a licence or any form of authorisation necessary for purposes of conducting any business in Uganda to any person who does not have a TIN including a tax identification number issued by foreign tax authorities with whom Uganda has a tax treaty or agreement for the exchange of information. A local authority, Government institution or regulatory body shall not register an instrument that is required to pay stamp duty under the Stamps Duty Act, unless the person lodging the instrument for registration has a TIN .
Section 4Verify source
§ 5Registration of taxpayers - De-registrationProvision

The Commissioner General must de-register a person by written notice when satisfied the person is no longer required or is eligible; persons may apply for de-registration in the prescribed manner and de-registration takes effect from the date in the notice; de-registered persons must comply with related requirements.

Section De-registration Section The Commissioner General shall, by notice in writing, de-register a person if— Aperson who is no longer required to be registered for the purposes of a tax law may, in the prescribed manner, apply to the Commissioner General to be de-registered. that person has applied for de-registration and the Commissioner General is satisfied that the person is no longer required to be registered; or that person has not applied for de-registration but the Commissioner General is satisfied that the person is eligible for de-registration. De-registration takes effect from the date specified in the notice of de-registration. Aperson who is de-registered shall comply with any requirements relating to de-registration as specified under the tax law to which the registration relates.
Section 5Verify source

Part IV

Record keeping

§ 15Record keeping - Accounts and recordsCommencement

Every taxpayer must keep English-language records (including electronic), keep records enabling tax liability to be ascertained, and retain them for five years or as otherwise specified; Commissioner General may permit other languages/currencies on application and may require translation at the person's expense.

Section Accounts and records Section Subject to subsections (2) and (4) , every taxpayer shall, for the purposes of a tax obligation— maintain, in the English language, records including in electronic format, as may be required to determine the taxpayer ’s tax liability under a tax law ; maintain the record so as to enable the taxpayer 's tax liability under the tax law to be readily ascertained; and retain the record for five years after the end of the tax period to which it relates or other period as specified in the tax law . Where, at the end of the time specified in subsection (1)(c) , a record is necessary for a proceeding commenced before the end of the five-year period, the person shall retain the document until all proceedings have been completed. A mode of record keeping shall contain sufficient transaction information and, in the case of a record in electronic format shall be capable of being retrieved and converted to a standard record format equivalent to that contained in an acceptable paper record . The Commissioner General may, on the application of a taxpayer who wishes to keep records in a language other than English or in a currency other than Uganda Shillings, allow the taxpayer to keep records in a different language or currency. An application under subsection (4) shall clearly state the reasons of the applicant for wishing to keep records in a different language or currency. Where a record referred to in subsection (1) is not in English, the Commissioner General may, by notice in writing, require the person keeping the record to provide, at the person’s expense, a translation into English by a translator approved by the Commissioner General. A taxpayer granted permission to keep records in a language other than English shall file a tax return or provide other correspondence with the Commissioner General in English.
Section 15Verify source

Part V

Tax returns

§ 16Tax returns - Furnishing of tax returnsProvision

People required to file tax returns must submit them in the prescribed form and manner to the Commissioner General; the Commissioner General may appoint someone to file for a non-filer at that person’s cost and may require fuller returns if not satisfied. Various return-specific deadlines (six months, sixty days, fifteen days, weekly/monthly timing) apply and certain taxpayers must attach audited financial statements when turnover meets Schedule 4.

Section Furnishing of tax returns Section The following are tax returns for the purposes of this Act— For purposes of subsection (7) , the applicable time frame for lodging a return shall be as follows— in the case of the Lotteries and Gaming Act a licensed person shall furnish returns with the Commissioner General as follows— A person required to furnish a tax return under a tax law shall submit the return in the prescribed form and in the manner determined by the Commissioner General . Where a person does not furnish a tax return under subsection (1) , the Commissioner General may at the person’s cost, by notice in writing, appoint another person to prepare and furnish the return on behalf of that person. A return furnished under subsection (2) shall be treated, for all the purposes of the tax law under which the return is required to be furnished, to be the return of the person required to furnish the return. Where the Commissioner General is not satisfied with a tax return furnished by a person , other than a self-assessment return , the Commissioner General may, by notice in writing, require the person who has furnished the return to provide a fuller or further tax return . A taxpayer with an annual turnover of the amount prescribed in Schedule 4 to this Act shall furnish with the taxpayer’s return of income audited financial statements prepared by an accountant registered by the Institute of Certified Public Accountants of Uganda. A tax return purporting to be made by or on behalf of a person is treated as having been made by the person or with the authority of the person unless the contrary is proved. a return of income; a return of rental income; a provisional tax estimate; a business information return ; a return required to be furnished under the Value Added Tax Act; an excise duty return; any other return required to be furnished under a tax law ; and any form required to be furnished under a tax law containing information relating to an assessment of tax . in the case of a return of income, every taxpayer shall furnish a return of income for each year of income of the taxpayer not later than six months after the end of that year; in the case of a return of rental income, every taxpayer shall furnish a return of rental income for each year of income of the taxpayer not later than six months after the end of that year; a provisional taxpayer ’s estimate shall be in the form prescribed by the Commissioner General and shall be furnished to the Commissioner General by the due date for the payment of the first instalment of provisional tax for the year of income; in the case of a business information return , a person who is required to furnish a business information return with the Commissioner General shall do so within sixty days after the end of the year of income in which the payment was made; in the case of the Value Added Tax Act, a taxable person shall lodge a value added tax return with the Commissioner General for each tax period within fifteen days after the end of the tax period ; in the case of an excise duty return, a person who is required to furnish an excise duty return with the Commissioner General shall do so by the fifteenth day of the following month; a weekly return, by Wednesday of the following week; and a monthly return, by the fifteenth day of the following month; in case of any other return required to be furnished under a tax law , a person is required to furnish such return with the Commissioner General in the period specified under the tax law to which the return relates; in case of any form required to be furnished under a tax law containing information relating to an assessment of tax , a person is required to furnish such a form with the Commissioner General in the period specified by the Commissioner General .
Section 16Verify source
§ 17Tax returns - Certification of tax return by tax agentProvision

Tax agents who prepare or assist with a taxpayer's return must give the taxpayer a prescribed signed certificate (or, if not, provide written reasons), declare in the return whether they provided a certificate or statement, produce copies to the Commissioner General on notice, and keep copies for five years.

Section Certification of tax return by tax agent Section A tax agent who prepares or assists in the preparation of a tax return of a taxpayer shall provide the taxpayer with a signed certificate in the prescribed form— stating the sources available to the tax agent for the preparation of the return; and certifying that the tax agent has examined the documents of the taxpayer and that, to the best of the tax agent ’s knowledge, the return together with any supporting documentation, reflects the correct data and transactions to which it relates. A tax agent who does not provide the certificate referred to in subsection (1) shall in writing specify to the taxpayer the reasons for not providing the certificate. A tax agent who prepares or assists in the preparation of a tax return of a taxpayer shall make a declaration in the taxpayer ’s return stating whether a certificate under subsection (1) or a statement under subsection (2) has been provided to the taxpayer. A tax agent shall when required to do so by notice in writing from the Commissioner General , produce to the Commissioner General a copy of the certificate under subsection (1) or the statement provided to the taxpayer under subsection (2) . A tax agent shall keep copies of certificates provided to taxpayers under subsection (1) and statements provided to taxpayers under subsection (2) for five years from the date that the tax return to which the certificate or statement relates is furnished.
Section 17Verify source
§ 18Tax returns - Power of Commissioner General to require tax returns in certain casesProvision

The Commissioner General may, by written notice during a tax period, require a taxpayer (or the taxpayer’s representative) to furnish a tax return for that period and to pay any tax due in specified cases.

Section Power of Commissioner General to require tax returns in certain cases Section This section applies where, during a tax period — The Commissioner General may, by notice in writing and at any time during the tax period , require— a taxpayer has died; a taxpayer becomes bankrupt, wound up, or goes into liquidation; a taxpayer is about to leave Uganda permanently; or the Commissioner General otherwise considers it appropriate. the taxpayer or the taxpayer ’s representative to furnish a tax return for the tax period by the date specified in the notice being a date that may be before the date that the return for the tax period would otherwise be due; and the taxpayer or taxpayer ’s representative to pay any tax due under the return. Where a taxpayer is subject to more than one tax , this section applies to each tax separately.
Section 18Verify source
§ 19Tax returns - Extension of time to furnish tax returnProvision

Section Extension of time to furnish tax return Section A person required to furnish a tax return may apply in writing to the Commissioner General for an extension of time to furnish the return. An application under subsection (1) shall be

Section Extension of time to furnish tax return Section A person required to furnish a tax return may apply in writing to the Commissioner General for an extension of time to furnish the return. An application under subsection (1) shall be made by the date on which the return is required to be furnished or made. Where an application has been made under subsection (1) and the Commissioner General is satisfied that the person is unable to furnish the tax return by the due date because of any reasonable cause, the Commissioner General may, by notice in writing, grant the person an extension of time to furnish the return. The extension of time granted under subsection (3) shall not exceed an aggregate period of ninety days. An extension of time granted under this section does not change the date for payment of the tax due as specified in the tax law under which the tax return is required to be furnished and interest remains payable on the unpaid tax from the date the tax was originally due. The Commissioner General may allow an application for the extension of time after the expiry of the due date if the Commissioner General is satisfied that the failure to furnish a tax return was due to exceptional circumstances.
Section 19Verify source

Part VI

Tax stamps

§ 20Tax stamps - Tax stampsProvision

Persons dealing in goods must affix a tax stamp on locally manufactured or imported goods as prescribed; the Commissioner General must prescribe how stamps are affixed; the Minister must, by statutory instrument, specify which goods require stamps.

Section Tax stamps Section A person dealing in goods, whether locally manufactured or imported, shall affix a tax stamp on any goods locally manufactured or imported as may be prescribed by the Minister under subsection (3) . The Commissioner General shall prescribe the manner in which a tax stamp is to be affixed to goods. The Minister shall, by statutory instrument, prescribe the locally manufactured or imported goods on which tax stamps shall be affixed.
Section 20Verify source
§ 21Tax stamps - Penal tax relating to tax stampsOffence

Specifies penal tax, offences and penalties relating to tax stamps including failure to affix or activate stamps, printing over or defacing stamps, possession of unstamped goods, unauthorised acquisition or sale of stamps, unauthorised use of stamps, tampering with digital stamp machines, and defines “tax” for the section.

Section Penal tax relating to tax stamps Section A taxpayer who fails to affix a tax stamp on goods prescribed under section 20(3) or to activate tax stamps is liable to pay a penal tax equivalent to double the tax due on the goods or two thousand five hundred currency points, whichever is higher. Any person who prints over or defaces a tax stamp affixed on goods prescribed under section 20(3) is liable to pay a penal tax equivalent to double the tax due on the goods or one thousand currency points, whichever is higher. Any person found in possession of goods prescribed under section 20(3) , on which a tax stamp is not affixed, is liable to pay a penal tax equivalent to double the tax due on the goods or two thousand five hundred currency points, whichever is higher. Any person who attempts to acquire or who acquires or sells a tax stamp without the authority of the Commissioner General commits an offence and is liable, on conviction, to a penalty equivalent to double the tax due on the goods or five hundred currency points, whichever is higher. Where the offender under subsection (4) attempts to acquire or acquires or sells a tax stamp without goods, the offender is liable, on conviction, to a fine not exceeding five hundred currency points or to imprisonment for a term not exceeding five years, or both. Any person , who acquires tax stamps with the authority of the Commissioner General and affixes the tax stamps on goods other than the goods approved by the Commissioner General , commits an offence is liable, on conviction, to double the tax due on the goods or five hundred currency points, whichever is higher. Any person who makes an unauthorised interference to or tampers with a digital tax stamps machine commits an offence and is liable, on conviction, to pay the amount of tax lost as a result of the tampering and, a fine not exceeding five thousand currency points, or to imprisonment for a term not exceeding ten years, or both. For purposes of this section, “ tax ” means tax imposed under the Excise Duty Act.
Section 21Verify source

Part VII

Tax assessments

§ 22Tax assessments - Self-assessmentProvision

Submitting a prescribed self-assessment return is treated as the taxpayer's assessment of the amounts stated in that return (tax payable, assessed loss, or excess input tax credit); an electronically completed prescribed form is a self-assessment return even if pre-filled by the Commissioner General.

Section Self-assessment Section The following are self-assessment returns for the purposes of this Act— A taxpayer who has submitted a self-assessment return in the prescribed form for a tax period is treated as having made an assessment of the amount of tax payable, including a nil amount, for that period being the amount set out in the return. Where a taxpayer liable to income tax has submitted a self-­assessment return in the prescribed form for a year of income and the taxpayer has an assessed loss for the year, the taxpayer is treated, as having made an assessment of the amount of the loss for that year being that amount set out in the return. Where a taxable person has submitted a self-assessment return in the prescribed form for a tax period and the taxable person has an excess input tax credit carried forward for that tax period , the taxable person is treated, as having made an assessment of the amount of the excess input tax credit carried forward for that tax period being that amount set out in the return. Where a taxpayer electronically completes and submits a prescribed form for a tax return that tax return is a self-assessment return despite the form having pre-filled information provided by the Commissioner General . a return of income; a return of rental income; a return required to be furnished under the Value Added Tax Act; a return required to be furnished under the Excise Duty Act; and a return specified as a self-assessment return under a tax law .
Section 22Verify source
§ 23Tax assessments - Default assessmentProvision

If a taxpayer fails to file a required self‑assessment return, the Commissioner General may make an assessment and must serve the assessed taxpayer with a written notice specifying the assessed amount (or assessed loss or excess input tax credit), penal tax and interest, the tax period, the due date, and how to object.

Section Default assessment Section Where a taxpayer fails to furnish a self-assessment return for a tax period as required under a tax law , the Commissioner General may, at any time, make an assessment as follows— The Commissioner General shall serve a taxpayer assessed under subsection (1) with notice, in writing, of the assessment specifying— in the case of an assessed loss under the Income Tax Act , the amount of the assessed loss of the taxpayer for the period; in the case of an excess input tax credit under the Value Added Tax Act, the amount of the excess input tax , credit of the taxpayer for the period; or in any other case, the tax payable by the taxpayer for the tax period . the amount of tax assessed, assessed loss, or excess input tax credit, as the case may be; the amount of penal tax and interest, if any, payable in respect of the amount assessed; the tax period to which the assessment relates; the due date for payment of the tax , penal tax and interest; and the manner of objecting to the assessment. The service of a notice of an assessment under this section does not change the due date for payment of the tax payable under the assessment as determined under the tax law imposing the tax , and penal tax and interest remain payable based on the original due date .
Section 23Verify source
§ 24Tax assessments - Advance assessmentAmendment

Allows the Commissioner General to make an advance tax assessment in relation to a taxpayer covered by section 18 and requires the Commissioner General to serve notice of that assessment specifying amounts, period, due date and objection procedure; taxpayers remain required to file the relevant return.

Section Advance assessment Section Subject to subsection (3) , the Commissioner General may make an assessment for a tax period in relation to a taxpayer to whom section 18 applies— An assessment made under subsection (2) — The Commissioner General shall serve a taxpayer assessed under subsection (2) with notice, in writing, of the assessment specifying— This section applies to a taxpayer specified in section 18 and where the Commissioner General is satisfied that there is a risk that a taxpayer may delay, obstruct, prevent, or render ineffective payment or collection of tax that has not yet become due. in the case of an assessed loss under the Income Tax Act , of the amount of the assessed loss of the taxpayer for the period; in the case of an excess input tax credit under the Value Added Tax Act, of the amount of the excess input tax credit of the taxpayer for the period; or in any other case, of the tax payable by the taxpayer for the period. Subsection (2) applies only if the taxpayer has not submitted a return as required by section 18 . may be made before the date on which the taxpayer ’s tax return for the period is due; and shall be made in accordance with the tax law in force at the date the assessment was made. the amount of tax assessed; the amount of penal tax and interest, if any, payable in respect of the tax assessed; the tax period to which the assessment relates; the due date for payment of the tax , penal tax and interest; and the manner of objecting to the assessment. An assessment made under subsection (2) may be amended under section 25 so that the taxpayer is assessed in respect of the whole of the tax period to which the assessment relates. Nothing in this section relieves a taxpayer from being required to furnish the tax return to which the assessment served under this section relates.
Section 24Verify source
§ 25Tax assessments - Additional assessmentAmendment

The Commissioner General may make an additional assessment to amend a tax assessment for a tax period; where an additional assessment is made the Commissioner General must serve the taxpayer a written notice specifying amounts, tax period, payment date and how to object; taxpayers who discover errors may apply for leave within three years.

Section Additional assessment Section The Commissioner General may make an additional assessment amending a tax assessment made for a tax period to ensure that— An additional assessment under subsection (1) may be made— in any other case, within three years after the date— Where the Commissioner General has made an additional assessment under this section, the Commissioner General shall serve the taxpayer with notice, in writing, of the additional assessment specifying— for an assessed loss under the Income Tax Act , the taxpayer is assessed in respect of the correct amount of the assessed loss for the period; for an excess input tax credit under the Value Added Tax Act, the taxpayer is assessed in respect of the correct amount of the excess input tax credit for the period; or in any other case, the taxpayer is liable for the correct amount of tax payable in respect of the period. at any time, if fraud or any gross or wilful neglect has been committed by, or on behalf of the taxpayer , or new information has been discovered in relation to the tax payable by the taxpayer for a tax period ; in the case of an additional assessment , within three years from the date of service of the notice of the additional assessment ; or the taxpayer furnished the self-assessment return to which the original assessment relates; or the Commissioner General served notice of the original assessment on the taxpayer . Subject to subsection (1) , a taxpayer who has furnished a self-­assessment return, other than a taxpayer whose return is being investigated may, upon discovering an error within three years after the date of furnishing the return, apply to the Commissioner General for leave to make an additional assessment. The Commissioner General shall within thirty days after receiving the application, in writing notify the taxpayer of the decision. For the purposes of subsection (2)(b) , the additional assessment shall be limited to amending the alterations and additions made in the additional assessment. the amount assessed as tax , assessed loss, or excess input tax credit, as the case may be; the amount of penal tax and interest, if any, payable in respect of the amount assessed as a result of subsection (2)(a) ; the tax period to which the assessment relates; the date for payment of any tax , penal tax and interest being a date that is not less than forty-five days from the date of service of the notice; and the manner of objecting to the assessment. The service of a notice of an additional assessment under this section does not change the due date for payment of the tax payable under the assessment as determined under the tax law imposing the tax , and penal tax and interest shall remain payable based on the original due date . Subsection (6) shall not apply where the circumstances leading to the additional assessment are occasioned by an error on the part the Commissioner General.
Section 25Verify source

Part VIII

Objections and appeals

§ 26Objections and appeals - Objection to tax decisionOffence

Rules for objections to tax decisions: a dissatisfied person (taxpayer) may lodge an objection within forty-five days, the objection must be in the prescribed form stating grounds and sufficient evidence; the Commissioner General may consider and decide on objections, must serve notice of a decision within ninety days, extensions and elections to treat late decisions as allowed are provided, and taxpayers may apply for alternative dispute resolution.

Section Objection to tax decision Section Where a taxpayer lodges an objection to a tax assessment for a tax period , the Commissioner General may consider the objection if the taxpayer — The Commissioner General may make a decision on an objection— A person who is dissatisfied with a tax decision may lodge an objection with the Commissioner General within forty-five days after receiving notice of the tax decision . An objection shall be in the prescribed form and shall state the grounds upon which it is made and contain sufficient evidence to support the objection. has furnished the return to which the assessment relates in the case of a default or advance assessment ; has paid the tax due under the return to which the assessment relates together with any penalty or interest due. A person may apply, in writing, to the Commissioner General for an extension of time to lodge an objection and the Commissioner General may, if satisfied with the grounds upon which the application is made, grant an extension for such period as the Commissioner General may determine. to a tax assessment , affirming, reducing, increasing, or otherwise varying the assessment to which the objection relates; or to any other tax decision , affirming, varying, or setting aside the decision. The Commissioner General shall serve notice of an objection decision on the person objecting within ninety days from the date of receipt of the objection. Subject to subsection (9) , where an objection decision has not been served within the time specified under subsection (6) , the person objecting may, by notice in writing to the Commissioner General, elect to treat the Commissioner General as having made a decision to allow the objection. Where a person makes an election under subsection (7) , the person is treated as having been served with notice of the objection decision on the date the person’s election is lodged with the Commissioner General. The time limit for making an objection decision is waived where a review of the records of the taxpayer is necessary for settlement of the objection and the taxpayer is notified. Where the Commissioner General reviews the records of the taxpayer under subsection (9) , the Commissioner General shall within the time specified in subsection (6) notify the taxpayer of the review. A taxpayer who is dissatisfied with a decision of the Commissioner General may apply to the Commissioner General to resolve the dispute using alternative dispute resolution procedure, as may be prescribed. For the purposes of subsection (11) , the Minister may make regulations to provide for alternative dispute resolution for tax purposes.
Section 26Verify source
§ 27Objections and appeals - Review of objection decisionProvision

A person dissatisfied with an objection decision may, within thirty days of being served with notice, apply to the Tribunal for review; a person dissatisfied with a Tribunal decision may, within thirty days of being served with notice, apply to the High Court for review.

Section Review of objection decision Section A person dissatisfied with an objection decision may, within thirty days after being served with a notice of the objection decision , lodge an application with the Tribunal for review of the objection decision . A person dissatisfied with a decision of the Tribunal may, within thirty days after being served with a notice of the decision, lodge an application with the High Court for review of the decision.
Section 27Verify source
§ 28Objections and appeals - Burden of proofProvision

In proceedings under this Act, the taxpayer must prove a tax assessment is incorrect; for other tax decisions, the person objecting must prove the decision was wrong or should have been made differently.

Section Burden of proof Section In any proceeding under this Act— for a tax assessment , the burden is on the taxpayer to prove that the assessment is incorrect; or for any other tax decision , the burden is on the person objecting to the decision to prove that the decision should not have been made or should have been made differently.
Section 28Verify source

Part X

Remission of tax

§ 43Remission of tax - Remission of taxProvision

The Commissioner General may refer a taxpayer's case to the Minister if the tax cannot be effectively recovered; the Minister may remit the tax, with Parliament's approval, if satisfied it cannot be recovered.

Section Remission of tax Section Where the Commissioner General is of the opinion that the whole or any part of the tax payable under a tax law by a taxpayer cannot be effectively recovered by reason of hardship, impossibility, undue difficulty or the excessive cost of recovery, the Commissioner General may refer the taxpayer ’s case to the Minister . Where a taxpayer ’s case is referred to the Minister under subsection (1) and the Minister is satisfied that the tax due cannot be effectively recovered, the Minister shall, with the approval of Parliament, remit in whole or part, the tax payable by the taxpayer. For the purposes of this section, “ tax ” includes interest and penal tax .
Section 43Verify source
§ 44Remission of tax - Tax due and payable by GovernmentProvision

The Minister must pay any tax due and payable by Government that arises from government commitments to pay tax for a person or from counterpart funding for aid-funded projects.

Section Tax due and payable by Government Section The Minister shall pay any tax due and payable by Government, arising from a commitment made by Government to pay tax on behalf of a person or owing from Government as counterpart funding for aid-funded projects. For the avoidance of doubt, customs duty shall be levied on goods for use by the Government.
Section 44Verify source
§ 45Remission of tax - Deferment of payment of taxOffence

Registered taxpayers who were liable to pay or withhold tax between 1 April 2020 and 30 June 2020 have their tax payment obligations deferred until 31 December 2020; the payment deferral for payers is limited to businesses in education, tourism, manufacturing, horticulture or floriculture.

Section Deferment of payment of tax Section A person registered as a tax payer under section 3(1) of this Act and who was liable to pay tax on or after 1st April, 2020 and before 30th June, 2020 shall have his or her liability to pay the tax deferred until 31st December, 2020. The deferral referred to under subsection (1) shall apply only to a person who is a registered tax payer involved in the business of education, tourism, manufacturing, horticulture or floriculture. A person registered as a tax payer under section 3(1) of this Act and who was liable to withhold tax under section 126 of the Income Tax Act on or after 1st April, 2020 and before 30th June, 2020 shall have his or her liability to pay the tax withheld deferred until 31st December, 2020. No interest or penalty shall accumulate on the outstanding amount of tax during the period referred to in subsections (1) and (3) .
Section 45Verify source
§ 46Remission of tax - Waiver of interest and penaltyOffence

Any interest and penalty outstanding as at 30th June, 2020, is waived.

Section Waiver of interest and penalty Section Any interest and penalty outstanding as at 30th June, 2020, is waived.
Section 46Verify source
§ 47Remission of tax - Waiver of interest and penalty on payment of principal taxOffence

If the taxpayer pays the principal tax by 31st December, 2023, any interest and penalty outstanding as at 30th June, 2023 will be waived; part payments by that date lead to a pro‑rata waiver.

Section Waiver of interest and penalty on payment of principal tax Section Any interest and penalty outstanding as at 30th June, 2023, shall be waived where the taxpayer pays the principal tax by 31st December, 2023. Where the taxpayer pays part of the principal tax outstanding as at 30th June, 2023 by the 31st December, 2023, the payment of interest and penalty shall be waived on a pro-rata basis.
Section 47Verify source

Part XI

Investigations

§ 48Investigations - Access to premises, records and data storage devicesProvision

Gives the Commissioner General broad powers to access premises, records and data storage devices for administering tax laws, allows seizure/retention and requires occupiers to assist; includes rights for affected persons to inspect seized materials and compensation where loss occurs.

Section Access to premises, records and data storage devices Section For the purposes of administering any provision of a tax law , the Commissioner General — shall have at all times and without prior notice, full and free access to— The occupier of the premises or place in which an exercise of power under subsection (1) relates shall provide all reasonable assistance and facilities necessary for the effective exercise of the power including— This section has effect despite— any premises or place; any record , including a record in electronic format; or any data storage device; may make an extract or copy from any record , including a record in electronic format, of any information relevant to a tax obligation ; may seize any record that, in the opinion of the Commissioner General , affords evidence which may be material in determining the correct tax liability of any person ; may seize a data storage device that may contain data relevant to a tax obligation ; and may retain any record or data storage device seized under this section for as long as it is required for determining the obligation and liability of the taxpayer , including any proceedings under this Act. The Commissioner General may require a police officer to be present for the purposes of exercising powers under this section. answering questions relating to the investigation to which the exercise of power relates orally or in writing; or providing access to decryption information necessary to decrypt data to which access is sought under this section. A person whose records or data storage device have been seized and retained under this section may access and examine them, including making copies or extracts from them under supervision as the Commissioner General may determine. The Commissioner General shall sign for the records or data storage devices seized and retained under this section. Where any record or data storage device seized and retained under this section is lost or destroyed while in the possession of the Commissioner General , the Commissioner General shall appropriately compensate the owner for the loss or destruction. any law relating to privilege or the public interest with respect to access to premises or places, or the production of any property or record , including in electronic format; or any contractual duty of confidentiality.
Section 48Verify source
§ 49Investigations - Notice to obtain information or evidenceOffence

The Commissioner General may, by written notice for administering tax law, require any person to furnish information or attend for examination and produce records; taxpayers who fail to provide requested information cannot later supply it at objection or ADR (subject to a three‑year limitation); construction and extractive industry persons must disclose contracted persons' names within seven days or pay one thousand currency points.

Section Notice to obtain information or evidence Section The Commissioner General may, for the purpose of administering any provision of a tax law , require any person , by notice in writing, whether or not liable for tax — The Commissioner General may require the information referred to in subsection (1) to be— This section has effect despite— to furnish, within the time specified in the notice, any information that may be stated in the notice; or to attend at the time and place designated in the notice for the purpose of being examined by the Commissioner General concerning the tax affairs of that person or any other person , and for that purpose the Commissioner General may require the person to produce any record , including an electronic format, in the control of the person . If the notice under subsection (1) is not served on a person in accordance with section 90 , the notice may be published in any widely circulated newspaper in Uganda and publication in such newspaper is treated as service for the purposes of this section. given on oath and, for that purpose, the Commissioner General may administer the oath; or verified by statutory declaration or otherwise. Where a taxpayer fails to provide the information requested under this section, the taxpayer shall not be allowed to provide that information at objection to a tax decision or during alternative dispute resolution procedure proceedings. Subsection (4) shall not apply to the information requested for by the Commissioner General where the information is more than three years from the date the document was authored or beyond the past three financial years. any law relating to privilege or the public interest with respect to the giving of information or the production of any record , including information in electronic format; or any contractual duty of confidentiality. Notwithstanding subsection (1) , a person engaged in the construction or extractive industry shall disclose to the Commissioner General, the names of the persons contracted in the course of performance of duties or business within seven days from the date of signing the contract. Any person engaged in the construction or extractive industry, who fails to comply with the provisions of subsection (7) , is liable to pay a penalty of one thousand currency points. [subsection (8) corrected by section 8 of General Notice 2917 of 2024 ]
Section 49Verify source

Part XII

Certificates

§ 50Certificates - Tax clearance certificateProvision

Certain taxpayers and persons who require a tax clearance certificate must obtain or apply for a tax clearance certificate from the Commissioner General; for passenger/freight transport with goods vehicles of two tonnes or more this is required if the Competent Authority so requires.

Section Tax clearance certificate Section A taxpayer providing a passenger transport service or a freight transport service with a goods vehicle with a capacity of two tonnes or more, shall if required by the Competent Authority , obtain a tax clearance certificate from the Commissioner General as proof of compliance with the taxpayer ’s obligations. A tax payer providing warehousing or clearing and forwarding services shall obtain a tax clearance certificate from the Commissioner General as proof of compliance with the taxpayer ’s obligations. A taxpayer supplying goods or services to the Government shall obtain a tax clearance certificate from the Commissioner General as proof of compliance with the taxpayer ’s tax obligations. Any person who requires a tax clearance certificate shall apply to the Commissioner General for the certificate as proof of tax compliance.
Section 50Verify source
§ 51Certificates - Uganda Revenue Authority to issue certificates of originProvision

The Uganda Revenue Authority must issue certificates of origin required under section 111(2) of the East African Community Customs Management Act, 2004.

Section Uganda Revenue Authority to issue certificates of origin Section The Uganda Revenue Authority shall be responsible for issuing certificates of origin required under section 111(2) of the East African Community Customs Management Act, 2004.
Section 51Verify source

Part XIV

Tax officers

§ 54Tax officers - DelegationOffence

The Commissioner General may, by written instrument, delegate duties, powers or functions under a tax law to specified officers, except the power to compound offences under section 84 and the power to delegate.

Section Delegation Section Subject to this Act, the Commissioner General may, by written instrument, delegate to a tax officer , an accounting officer of a local government or Kampala Capital City Authority any duty, power, or function conferred or imposed on the Commissioner General under a tax law , other than the power to compound offences under section 84 and the power to delegate conferred by this section. A reference in a tax law to the Commissioner General includes, in respect of the exercise of a power or performance of a function delegated to a tax officer , a reference to the tax officer . A delegation under this section is revocable at will and does not prevent the exercise of a power or performance of a function by the Commissioner General .
Section 54Verify source
§ 55Tax officers - ConfidentialityProvision

Tax officers and persons appointed or employed under tax law must keep information and documents secret, with limited exceptions for necessary disclosures and authorised uses by specified authorities.

Section Confidentiality Section Nothing in this section prevents the disclosure of information or any document to— A tax officer shall regard as secret and confidential ail information and documents received in performance of duties as a tax officer . A person appointed under, or employed in carrying out the provisions of a tax law shall not disclose any information or produce any document which has come into the person ’s possession or knowledge in connection with the performance of duties under a tax law except as may be necessary for the purpose of giving effect to the provisions of a tax law . a court or the Tribunal where the disclosure is required for the purposes of a tax law ; the Minister or any other person if the disclosure is necessary for the purposes of a tax law ; a person in the service of the Government in a revenue or statistical department if such disclosure is necessary for the performance of the person ’s official duties; the Auditor General or any person authorised by the Auditor General if disclosure is necessary for the performance of official duties; or the competent authority of the Government of another country with which Uganda has entered into an agreement for the avoidance of double taxation or for the exchange of information, to the extent permitted under that agreement. A person receiving documents and information under subsection (2) or (3) is required to keep them secret under the provisions of this section, except to the minimum extent necessary to achieve the purpose for which the disclosure is necessary. The documents and information obtained by the Commissioner General in the performance of the duties and exercise of the powers of the Commissioner General under a tax law may be used by the Commissioner General for the purposes of any other tax law . This section shall continue to apply to a former tax officer or person formerly appointed or employed under a tax law as it applies to a tax officer .
Section 55Verify source

Part XV

Penal tax

§ 56Penal tax - Penal tax for default in furnishing tax returnProvision

A person who does not furnish a tax return by the due date (or within further time allowed by the Commissioner General) must pay a penal tax equal to 2% of the tax payable or ten currency points per month, whichever is higher, for the period the return is outstanding.

Section Penal tax for default in furnishing tax return Section Any person who fails to furnish a tax return by the due date , or within a further time allowed by the Commissioner General under this Act is liable to pay a penal tax equal to two percent of the tax payable under the return before subtracting any credit allowed to the taxpayer on his or her tax return or ten currency points per month, whichever is higher, for the period the return is outstanding.
Section 56Verify source
§ 57Penal tax - Penal tax for failing to maintain proper recordsProvision

If a person deliberately fails to keep required tax records for a tax period, they must pay a penal tax equal to double the tax payable for that period.

Section Penal tax for failing to maintain proper records Section Any person who deliberately fails to maintain proper records as required under a tax law for a tax period is liable to pay a penal tax equal to double the amount of tax payable by the person for the period to which the failure relates.
Section 57Verify source
§ 58Penal tax - Penal tax for failure to provide informationProvision

If a person, after the Commissioner General requests them, fails to provide transfer-pricing records within thirty days they are liable to a penal tax of 2,500 currency points; failure to provide other requested information to the Commissioner General incurs a penal tax of 1,000 currency points.

Section Penal tax for failure to provide information Section Any person who, upon request by the Commissioner General , fails to provide records in respect of transfer pricing within thirty days after the request, is liable to a penal tax equivalent to two thousand five hundred currency points. Any person who fails to provide information other than information referred to in subsection (1) , to the Commissioner General upon request, is liable to a penal tax of one thousand currency points.
Section 58Verify source
§ 59Penal tax - Penal tax for making false or misleading statementsProvision

If a person knowingly or recklessly gives a false or misleading statement to an officer of the Authority, or omits a matter that makes a statement misleading, and the properly payable tax exceeds the tax assessed because of that false or misleading statement or omission, the provision concerns penal tax for that conduct.

Section Penal tax for making false or misleading statements Section Where a person knowingly or recklessly— makes a statement to an officer of the Authority that is false or misleading in a material particular; or omits from a statement made to an officer of the Authority any matter or thing without which the statement is misleading in a material particular, and the tax properly payable by the person exceeds the tax that was assessed as payable based on the false or misleading statement or omission,
Section 59Verify source
§ 60Penal tax - Penal tax for understating provisional tax estimatesProvision

If a provisional taxpayer underestimates chargeable income or gross turnover to less than 90% of actual, they must pay a penal tax equal to 20% of the difference between tax on their estimate and tax on 90% of actual; the section excludes taxpayers in agricultural, plantation, or horticultural farming.

Section Penal tax for understating provisional tax estimates Section A provisional taxpayer , whose estimate or revised estimate of chargeable income for a year of income is less than ninety percent of the taxpayer ’s actual chargeable income assessed for that year, is liable to penal tax equal to twenty percent of the difference between the tax calculated in respect of the taxpayer ’s estimate, or as revised, of chargeable income and the tax calculated in respect of ninety percent of the taxpayer ’s actual chargeable income for the year of income. A provisional taxpayer whose estimate or revised estimate of gross turnover for a year of income is less than ninety percent of the taxpayer ’s actual gross turnover for that year is liable to penal tax equal to twenty percent of the difference between the tax calculated in respect of the taxpayer ’s estimate, or as revised, of gross turnover and the tax calculated in respect of ninety percent of the taxpayer ’s actual gross turnover for the year of income. This section does not apply to a taxpayer who is in the business of agricultural, plantation, or horticultural farming.
Section 60Verify source
§ 61Penal tax - Penalty for failing to apply for registrationOffence

A person who fails to apply for registration as required under a tax law is liable to a default penalty equal to the higher of (a) double the tax payable for the period from the last day of the application period until they file or are registered by the Commissioner General, or (b) fifty currency points; the Commissioner General shall recover and collect the penalty as if it were unpaid tax.

Section Penalty for failing to apply for registration Section Any person who does not apply for registration as required under a tax law is liable to a default penalty equal to the higher of— double the amount of tax payable during the period commencing on the last day of the application period until the person files an application for registration with the Commissioner General or until the Commissioner General registers the person on the Commissioner General ’s own motion; or fifty currency points. The penalty imposed under this section shall be recovered and collected by the Commissioner General as if it were unpaid tax .
Section 61Verify source
§ 62Penal tax - Recovery of penal taxOffence

A person becomes liable to pay penal tax when the Commissioner General serves a demand notice; convicted persons are exempt; the Commissioner General must refund paid penal tax if criminal proceedings are later instituted; the Minister may remit penal tax on written good cause and advice of the Commissioner General.

Section Recovery of penal tax Section Liability for penal tax is calculated separately in respect of each section dealing with penal tax . A person is liable for penal tax if the Commissioner General serves notice on the person of a demand for the penal tax setting out the amount of penal tax payable and the due date for payment being a date that is not less than twenty-eight days from the date of service of the notice. Penal tax shall not be imposed on a person for an act or omission if the person has been convicted of an offence for the same act or omission. Where penal tax has been paid and criminal proceedings are instituted in respect of the same act or omission, the Commissioner General shall refund the amount of penal tax paid. Where good cause is shown, in writing, by the person liable to pay penal tax , the Minister may, on the advice of the Commissioner General , remit in whole or part, any penal tax payable. Penal tax is treated as unpaid tax for the purposes of this Act and shall be recovered and collected as unpaid tax .
Section 62Verify source

Part XVI

Offences

§ 63Offences - Failing to furnish tax returnOffence

Anyone who fails to furnish a tax return by the due date, or within any extension the Commissioner General allows, commits an offence and is liable on conviction to a fine not exceeding fifty currency points; if after conviction they fail to furnish the return within the period specified by the court they commit another offence liable on conviction to a fine not exceeding one hundred currency points.

Section Failing to furnish tax return Section Any person who does not furnish a tax return by the due date , or within such further time as the Commissioner General may allow, commits an offence and is liable, on conviction, to a fine not exceeding fifty currency points. Where a person convicted of an offence under subsection (1) fails to furnish the return to which the offence relates within the period specified by the court, the person commits another offence and is liable, on conviction, to a fine not exceeding one hundred currency points.
Section 63Verify source
§ 64Offences - Failure to comply with obligations under ActAmendment

Creates an offence for any person who fails to comply with specified notices and obligations under several listed sections (including sections 34, 18(2), 48, 49, 50, 10, 12, 55 and 90) and states that notifying the Commissioner General under section 34(5) counts as compliance until the Commissioner General amends or rejects that notice under section 34(6).

Section Failure to comply with obligations under Act Section Any person who does not— comply with a notice served on the person under section 34 ; comply with a notice served on the person under section 18(2) ; provide reasonable facilities and assistance as required under section 48 ; comply with a notice served on the person under section 49 ; get a tax clearance certificate prior to performing an act specified in section 50 ; or comply with section 10 , 12 , 55 or 90 , A person who notifies the Commissioner General in writing under section 34(5) is considered to be in compliance with any notice served on the person under section 34(2) until the Commissioner General serves the person with a notice under section 34(6) amending the notice served under section 34(2) or rejecting the person’s notice under section 34(5) .
Section 64Verify source
§ 65Offences - Failure to maintain proper recordsOffence

A taxpayer who knowingly or recklessly fails to keep records required by tax law commits an offence and on conviction faces a fine not exceeding one hundred currency points or imprisonment for up to six years, or both.

Section Failure to maintain proper records Section A taxpayer who knowingly or recklessly does not maintain records as required under a tax law commits an offence and is liable, on conviction, to a fine not exceeding one hundred currency points or to imprisonment for a term not exceeding six years, or both.
Section 65Verify source
§ 66Offences - Use of false TINOffence

Any person who knowingly or recklessly uses a false TIN on a tax return or prescribed tax document commits an offence and may be fined up to one hundred fifty currency points or imprisoned for up to six years, or both.

Section Use of false TIN Section Any person who knowingly or recklessly uses a false TIN on a tax return or other document prescribed or used for the purposes of a tax law commits an offence and is liable, on conviction, to a fine not exceeding one hundred fifty currency points or to imprisonment for a term not exceeding six years, or both. A person who uses a TIN of another person is treated as having used a false TIN , unless the TIN has been used in the circumstances specified in section 4(6) .
Section 66Verify source
§ 67Offences - Making false or misleading statementsOffence

Any person who knowingly or recklessly makes a false or misleading statement to a tax officer, or omits information that renders a statement false or misleading in a material particular, is covered by this section.

Section Making false or misleading statements Section Any person who knowingly or recklessly— makes a statement to a tax officer that is false or misleading in a material particular; or omits from a statement made to a tax officer any matter or thing without which the statement is false or misleading in a material particular, Section 59 applies in determining whether a person has made a statement to a tax officer.
Section 67Verify source
§ 68Offences - Obstructing tax officerOffence

Any person who obstructs a tax officer in the performance of duties under a tax law commits an offence and is liable, on conviction, to a fine not exceeding two hundred fifty currency points or to imprisonment for a term not exceeding ten years, or both.

Section Obstructing tax officer Section Any person who obstructs a tax officer in the performance of duties under a tax law commits an offence and is liable, on conviction, to a fine not exceeding two hundred fifty currency points or to imprisonment for a term not exceeding ten years, or both.
Section 68Verify source
§ 69Offences - Aiding and abetting tax offenceOffence

Anyone who aids, abets, counsels or induces another to commit a tax-law offence commits an offence and is liable on conviction to the same punishment as the principal; if the offender is a tax agent, enhanced fines or imprisonment may apply.

Section Aiding and abetting tax offence Section Any person who aids, abets, counsels, or induces another person to commit an offence under a tax law , commits an offence and is liable, on conviction, for the same punishment as imposed for the principal offender. Where the offender under subsection (1) is a tax agent, the tax agent shall be liable to a fine equal to double the tax evaded or not exceeding two hundred fifty currency points whichever is higher, or to imprisonment for a term not exceeding five years, or both.
Section 69Verify source
§ 70Offences - Offences relating to recovery of taxOffence

Any person must not damage or destroy goods or related documents before, during or after distress or seizure proceedings to prevent seizure, securing of goods or proof of an offence, and must not enter premises under an order under section 36 without the Commissioner General's permission.

Section Offences relating to recovery of tax Section Any person who— before, during, or after any distress proceedings under section 35 or seizure of goods under section 38 , staves, breaks or destroys any goods, or documents relating to any goods, to prevent— rescues any goods that are the subject of an order under section 35 that are in premises which are the subject of an order under section 36 , or that have been seized under section 38 ; the seizure or the securing of the goods; or the proof of an offence; or enters premises which are the subject of an order under section 36 without the permission of the Commissioner General,
Section 70Verify source
§ 71Offences - Offences relating to registrationOffence

Any person who fails to apply, notify a registration change to the Commissioner General, or apply to cancel registration as required under a tax law commits an offence and is liable on conviction to fines or imprisonment, with higher penalties if done knowingly or recklessly.

Section Offences relating to registration Section Any person who— does not apply for registration as required under a tax law ; does not notify the Commissioner General of a change in registration particulars or circumstances as required under a tax law ; or does not apply for cancellation of registration as required under a tax law , commits an offence and is liable, on conviction— if the failure or act is done knowingly or recklessly, to a fine not exceeding one hundred fifty currency points or to imprisonment for a term not exceeding six years, or both; or in any other case, a fine not exceeding fifty currency points or to imprisonment for a term not exceeding two years, or both.
Section 71Verify source
§ 72Offences - Offence relating to acting as tax agent without registrationOffence

Any person who is not registered as a tax agent who acts as a tax agent commits an offence and is liable, on conviction, to fine not exceeding twenty-four currency points or to imprisonment for a term not exceeding one year, or both.

Section Offence relating to acting as tax agent without registration Section Any person who is not registered as a tax agent who acts as a tax agent commits an offence and is liable, on conviction, to fine not exceeding twenty-four currency points or to imprisonment for a term not exceeding one year, or both.
Section 72Verify source
§ 73Offences - Failure to affix or activate tax stampsOffence

A taxpayer who does not affix or activate prescribed tax stamps commits an offence and may be fined up to 1,500 currency points or imprisoned for up to 10 years, or both.

Section Failure to affix or activate tax stamps Section A taxpayer who fails to affix tax stamps on goods prescribed under section 20(3) or to activate tax stamps commits an offence and is liable, on conviction, to a fine not exceeding one thousand five hundred currency points or to imprisonment for a term not exceeding ten years, or both.
Section 73Verify source
§ 74Offences - Printing over or defacing of tax stampsOffence

Any person who prints over or defaces tax stamps affixed on prescribed goods commits an offence liable to a fine up to 1,500 currency points or imprisonment up to ten years, or both.

Section Printing over or defacing of tax stamps Section Any person who prints over or defaces tax stamps affixed on goods prescribed under section 20(3) commits an offence and is liable, on conviction, to a fine not exceeding one thousand five hundred currency points or to imprisonment for a term not exceeding ten years, or both.
Section 74Verify source
§ 75Offences - Forgery of tax stampsOffence

Any person who forges or is found in possession of a forged tax stamp commits an offence and is liable on conviction to a fine not exceeding 1,500 currency points or to imprisonment for a term not exceeding ten years, or both.

Section Forgery of tax stamps Section Any person who forges or is found in possession of a forged tax stamp commits an offence and is liable, on conviction, to a fine not exceeding one thousand five hundred currency points or to imprisonment for a term not exceeding ten years, or both.
Section 75Verify source
§ 76Offences - Failure to use electronic receipting or invoicingOffence

A taxpayer specified under section 92(2) must issue electronic invoices or receipts or use an electronic fiscal device in accordance with section 92; failure to do so is an offence punishable by a fine not exceeding one thousand five hundred currency points or imprisonment for up to ten years, or both.

Section Failure to use electronic receipting or invoicing Section A taxpayer specified under section 92(2) who does not issue an electronic invoice, an electronic receipt or employ an electronic fiscal device in accordance with section 92 , commits an offence and is liable, on conviction, to a fine not exceeding one thousand five hundred currency points or to imprisonment for a term not exceeding ten years, or both.
Section 76Verify source
§ 77Offences - Forgery of electronic receipt or invoiceOffence

Any person who forges or possesses a forged electronic receipt or invoice commits an offence and on conviction is liable to a fine not exceeding one thousand five hundred currency points or to imprisonment for a term not exceeding ten years, or both.

Section Forgery of electronic receipt or invoice Section Any person who forges or is found in possession of a forged electronic receipt or invoice commits an offence and is liable, on conviction, to a fine not exceeding one thousand five hundred currency points or to imprisonment for a term not exceeding ten years, or both.
Section 77Verify source
§ 78Offences - Interference with electronic fiscal device and electronic dispensing control deviceOffence

Any person who makes an unauthorised interference with the software or hardware of an electronic fiscal device or electronic dispensing control device commits an offence and faces a fine not exceeding one thousand five hundred currency points or imprisonment for up to ten years, or both.

Section Interference with electronic fiscal device and electronic dispensing control device Section Any person who makes an unauthorised interference with the software or hardware of an electronic fiscal device or electronic dispensing control device commits an offence and is liable, on conviction, to a fine not exceeding one thousand five hundred currency points or to imprisonment for a term not exceeding ten years, or both.
Section 78Verify source
§ 79Offences - Offences relating to automatic exchange of informationOffence

Any person who, contrary to regulations under section 88(5) of the Income Tax Act, fails to file information returns or maintain records for automatic exchange of information, makes false or misleading statements in such returns, or omits statements, commits an offence and is liable on conviction to a fine not exceeding 2,500 currency points per day of default or imprisonment for up to ten years, or both.

Section Offences relating to automatic exchange of information Section Any person who contrary to the regulations made under section 88(5) of the Income Tax Act — fails to file an information return for purposes of automatic exchange of information commits an offence and is liable, on conviction, to a fine not exceeding two thousand five hundred currency points for each day of default or to imprisonment for a term not exceeding ten years, or both; fails to maintain records for purposes of automatic exchange of information commits an offence and is liable, on conviction, to a fine not exceeding two thousand five hundred currency points for each day of default or to imprisonment for a term not exceeding ten years, or both; makes a false or misleading statement in the information return commits an offence and is liable, on conviction, to a fine not exceeding two thousand five hundred currency points for each day of default or to imprisonment for a term not exceeding ten years, or both; or omits from a statement made in the information return commits an offence and is liable, on conviction, to a fine not exceeding two thousand five hundred currency points for each day of default or to imprisonment for a term not exceeding ten years, or both.
Section 79Verify source
§ 80Offences - Fixing tax stamp on wrong goods, brand or volumeOffence

A taxpayer who fixes and activates a tax stamp on a wrong good, brand or volume commits an offence and is liable, on conviction, to a fine not exceeding five thousand currency points or imprisonment not exceeding ten years, or both.

Section Fixing tax stamp on wrong goods, brand or volume Section A taxpayer who fixes and activates a tax stamp on a wrong good, brand or volume other than a good, brand or volume for that tax stamp commits an offence and is liable, on conviction, to a fine not exceeding five thousand currency points or imprisonment not exceeding ten years, or both.
Section 80Verify source
§ 81Offences - Offences in relation to tax officersOffence

The section prohibits tax officers from soliciting or accepting improper payments or entering agreements to defraud tax revenue; impersonating a tax officer is an offence with specified penalties; volunteers of information may be exonerated but face specified financial liability.

Section Offences in relation to tax officers Section A tax officer who— Any person who— A tax officer who commits an act specified in subsection (1) and who volunteers information to the Commissioner General relating to that act is— Any person who commits an act specified in subsection (2) , and who volunteers information to the Commissioner General relating to that act is— directly or indirectly asks for, or takes in connection with any of the tax officer ’s duties, a payment or reward, whether pecuniary or otherwise, or a promise or security for any payment or reward, not being a payment or reward which the officer is lawfully entitled to receive; or enters into or acquiesces in any agreement to do any act or thing, abstain from doing any act or thing, permit or connive in the doing of any act or thing, or conceal any act or thing whereby the tax revenue is or may be defrauded or which is contrary to the provisions of a tax law or to the proper execution of the officer’s duty, directly or indirectly offers or gives to a tax officer any payment or reward, whether pecuniary or otherwise, or any promise or security for any such payment or reward, not being a payment or reward which the officer is lawfully entitled to receive; or proposes or enters into any agreement with a tax officer in order to induce the officer to do any act or thing, abstain from doing any act or thing, connive at the doing of any act or thing, or concealing any act or thing by which tax revenue is or may be defrauded or which is contrary to the provisions of a tax law or to the proper execution of the officer’s duty, exonerated from prosecution; but is liable for twenty percent of the fine that would be imposed on a person convicted of an offence under subsection (1) . is liable for the amount of tax unpaid as a result of the agreement with the tax officer referred to in subsection (2) . A tax officer convicted of an offence under subsection (1) is, in addition to any punishment imposed under that subsection, liable for the amount of tax unpaid as a result of the agreement referred to in subsection (2) . Any person who impersonates a tax officer commits an offence and is liable, on conviction, to a fine not exceeding one hundred currency points or to imprisonment for a term not exceeding six years, or both.
Section 81Verify source
§ 82Offences - Offences by bodies of personsOffence

Attribution rules: where a tax-law offence is committed by a company, unincorporated association, or partnership, specified persons (officers, managers, partners) are treated as having committed the offence; certain persons are exempt if they lacked consent/knowledge or exercised all diligence.

Section Offences by bodies of persons Section When an offence under a tax law is committed by a company, the offence is treated as having been committed by a person who, at the time the offence is committed, is— When an offence under a tax law is committed by an unincorporated association or body of persons, the offence is treated as having been committed by a person who, at the time the offence was committed, was— This section does not apply to a person if— the chief executive officer, managing director, a director, company secretary, treasurer, or other similar officer of the company; or acting or purporting to act in the capacity referred to in paragraph (a) . Where an offence under a tax law is committed by a partnership, every partner at the time of the commission of the offence is treated as having committed the offence. involved in the management of the unincorporated association or body of persons; or the offence is committed without the consent or knowledge of a person specified under subsection (1) , (2) or (3) ; or the person specified under subsection (1) , (2) or (3) exercised all diligence to prevent the commission of the offence as ought to have been exercised having regard to the nature of the representative’s functions and all other circumstances.
Section 82Verify source
§ 83Offences - Tax officer may appear on behalf of Commissioner GeneralOffence

A tax officer authorised in writing by the Commissioner General may appear in court for the Commissioner General in civil proceedings, may conduct prosecutions under the Act, and for that purpose has the powers of a public prosecutor appointed under section 42 of the Magistrates Courts Act, subject to the Director of Public Prosecutions' powers under Article 120 of the Constitution.

Section Tax officer may appear on behalf of Commissioner General Section Notwithstanding anything in any written law, a tax officer duly authorised in writing by the Commissioner General may appear in any court on behalf of the Commissioner General in any civil proceedings in which the Commissioner General is a party. Notwithstanding anything in any written law, a tax officer duly authorised in writing by the Commissioner General may conduct any prosecution for an offence under this Act and for that purpose, the officer has all the powers of a public prosecutor appointed under section 42 of the Magistrates Courts Act subject to the powers of the Director of Public Prosecutions under Article 120 of the Constitution .
Section 83Verify source
§ 84Offences - Compounding of offencesCommencement

The Commissioner General may compound certain tax offences by agreement with the offender before court proceedings if the offender pays unpaid tax and a fine (or, on voluntary disclosure, unpaid tax without interest or fine); the agreement must specify details, include a written admission, be served, is not appealable and bars prosecution for the same act.

Section Compounding of offences Section If a person has committed an offence under a tax law , other than under section 81 , the Commissioner General may, at any time prior to the commencement of court proceedings, enter into an agreement with the offender to compound the offence if the offender agrees to pay to the Commissioner General— If the Commissioner General compounds an offence under this section, the compounding agreement in relation to the offence— any unpaid tax ; and an amount not exceeding the maximum fine imposed by the tax law for the offence. Where a person has committed an offence under a tax law , other than under section 81 of this Act and that person voluntarily discloses the commission of the offence to the Commissioner General, at any time prior to the commencement of court proceedings, the Commissioner General may enter into an agreement with the offender to compound the offence if the offender agrees to pay to the Commissioner General the outstanding unpaid tax and that person shall not be required to pay any interest or fine due. The Commissioner General may compound an offence under this section only if the offender admits, in writing, to committing the offence and requests the Commissioner General to enter into a compounding agreement in relation to the offence. shall specify the name of the offender, the offence committed, the sum of money to be paid, and the date for payment; shall have attached a copy of the written admission referred to in subsection (3) ; shall be served on the offender; is not subject to any appeal; may be enforced in the same manner as a decree of any court for the payment of the amount stated in the order; and on production to any court, is treated as proof of the conviction of the offender for the offence specified. Where the Commissioner General compounds an offence under this section, the offender is not be liable for prosecution or penal tax in respect of the same act or omission that was the subject of the compounded offence.
Section 84Verify source
§ 85Offences - Tax charged to be paid despite prosecutionOffence

Tax amounts due remain payable even if the taxpayer is convicted or punished for a tax offence or the offence is compounded under section 84.

Section Tax charged to be paid despite prosecution Section The amount of any tax due and payable under a tax law by a taxpayer is not abated by reason only of the conviction or punishment of the taxpayer for an offence under any tax law , or for the compounding of such office under section 84 .
Section 85Verify source

Part XVII

Miscellaneous

§ 86Miscellaneous - Validity of tax decisionProvision

The validity of a tax decision, a notice of a tax decision, or any other movement purporting to be made or executed under a tax law is not affected by non-compliance with provisions, by want of form, or by mistake, defect, omission or commission in it.

Section Validity of tax decision Section The validity of a tax decision , a notice of a tax decision , or any other movment purporting to be made or executed under a tax law is not— affected by reason that any of the provisions of the tax law under which it is made have not been complied with; quashed or deemed to be void or voidable for want of form; or affected by reason of any mistake, defect, omission or commission in it.
Section 86Verify source
§ 87Miscellaneous - Rectification of mistakeAmendment

If satisfied there is an apparent error (not involving a dispute about law or facts), the Commissioner General may amend the order, decision, document or notice within three years of its making or issuance.

Section Rectification of mistake Section Where the Commissioner General is satisfied that an order or decision made, or a document or notice issued contains an error which is apparent from the record and that the error does not involve a dispute as to the interpretation of the law or facts of the case, the Commissioner General may, for the purpose of rectifying the error, amend the order, decision, document or notice at any time before the expiry of three years from the date of making or issuing the order, decision, document or notice.
Section 87Verify source
§ 88Miscellaneous - Forms, notices, and authentication of documentsProvision

Forms, notices and other documents for tax laws must be in the form the Commissioner General determines; the Commissioner General must make those documents publicly available at Authority offices, other locations, or by mail or other means; a document from the Commissioner General is authenticated if the name or title of the Commissioner General or an authorised tax officer is printed, stamped, or written on it.

Section Forms, notices, and authentication of documents Section Subject to section 55 , a form, notice, tax return, statement, table, or any other document required or published by the Commissioner General for the purposes of a tax law shall be in the form determined by the Commissioner General. The Commissioner General shall make any document referred to in subsection (1) available to the public at the offices of the Authority and at other locations, or by mail or other means, determined by the Commissioner General. A notice or other document issued, served, or given by the Commissioner General under a tax law is sufficiently authenticated if the name or title of the Commissioner General , or an authorised tax officer , is printed, stamped, or written on the document.
Section 88Verify source
§ 89Miscellaneous - Approved or prescribed formProvision

The Commissioner General must publish the prescribed forms in the Gazette and a newspaper with wide circulation.

Section Approved or prescribed form Section A tax return , notice, or other document required to be furnished or lodged under a tax law is in the approved or prescribed form if— it is in the form prescribed by the Commissioner General for that type of tax return , notice, or document; it contains the information, including any attached documents required; and is signed as required by the form. The Commissioner General shall publish the prescribed forms in the Gazette and a newspaper with wide circulation.
Section 89Verify source
§ 90Miscellaneous - Manner of furnishing documents or service of noticesProvision

Taxpayers must furnish tax returns, applications, notices or other required documents; notices or documents the Commissioner General must serve are treated as sufficiently served if delivered by specified methods (personal delivery, registered post, left at known addresses, or electronic transmission) and registered post is treated as served on the fourteenth day after postage unless proved otherwise.

Section Manner of furnishing documents or service of notices Section Except as provided in this section, a tax return , application, notice, or other document required to be furnished by a taxpayer under a tax law shall be furnished by— Except as otherwise provided in a tax law , a notice or other document required to be served by the Commissioner General on a person for the purposes of a tax law is treated as sufficiently served on the person if— personally delivering the document to an office of the Authority ; or registered post to an office of the Authority , and is treated as received by the Commissioner General when acknowledged by stamping or other prescribed method, electronic or otherwise. personally served on the person ; left at the person ’s registered office, place of business, or last known address as stated in any communication with the Commissioner General ; sent by registered post to the person ’s registered office, place of business, or last known address as stated in any communication with the Commissioner General ; or an electronic data message is transmitted to the person ’s known or registered electronic account. Where a notice or other document is served by registered post, the notice or document is, in the absence of any proof to the contrary, treated as having been sufficiently served on the fourteenth day after the date of postage and, in proving service, it is sufficient to prove that the envelope containing the notice or other document was properly addressed and was posted.
Section 90Verify source
§ 91Miscellaneous - Electronic returns and noticesProvision

The Commissioner General may set up and run an electronic notice system and prescribe conditions for its operation; returns sent via a registered user's authentication code are presumed to be furnished by that user until they cancel the code unless the user proves otherwise; a person submitting a return for another must not disclose its contents without prior written consent of the Commissioner General.

Section Electronic returns and notices Section For the purposes of subsection (1) , the Commissioner General may prescribe conditions for— Where a tax return or other document of a registered user has been transmitted to the Commissioner General through the electronic system using the authentication code assigned to a registered user— The Commissioner General may establish and operate a procedure to be known as the electronic notice system, for the electronic furnishing of tax returns or other documents to the Commissioner General and the electronic service of notices and other documents by the Commissioner General . the registration of taxpayers to participate in the electronic notice system; the issuing and cancellation of authentication codes to registered users; the tax returns and other documents that may be transmitted through the electronic notice system, including the format and manner in which they are to be transmitted; the correction of errors in or amendments to electronic returns or other documents; the use of the electronic notice system, including the procedure applicable if there is a breakdown or interruption in the system; the use in any electronic transmission; of symbols, codes, abbreviations, or other notations to represent any particulars or information required under a tax law ; and any other matter for the proper functioning of the electronic notice system. with or without the Authority of the registered user; and before the registered user applies to the Commissioner General for cancellation of the authentication code, the return or other document is, for the purposes of the tax law under which it has been furnished, presumed to be furnished by the registered user unless the registered user proves the contrary. A person who furnishes an electronic tax return or other document on behalf of another person must not divulge or disclose the contents of the return or document, or a copy of it, without the prior written consent of the Commissioner General .
Section 91Verify source
§ 92Miscellaneous - Electronic receipting and electronic invoicingProvision

The provision permits taxpayers to issue e-invoices or e-receipts or use electronic fiscal devices linked to the centralised system, requires the Commissioner General to designate by Gazette which taxpayers must use them, and requires taxpayers so designated to use them in all business transactions.

Section Electronic receipting and electronic invoicing Section A taxpayer may issue an e-invoice or e-receipt, or employ an electronic fiscal device which shall be linked to the centralised invoicing and receipting system or a device authenticated by the Uganda Revenue Authority . The Commissioner General shall, by notice in the Gazette , specify taxpayers for whom it shall be mandatory to issue e-invoices or e-receipts or employ electronic fiscal devices which shall be linked to the centralised invoicing and receipting system or devices authenticated by the Uganda Revenue Authority . A taxpayer specified by the Commissioner General under subsection (2) , shall issue e-invoices or e-receipts or employ an electronic fiscal device in all business transactions.
Section 92Verify source
§ 93Miscellaneous - Penal tax relating to electronic receipting and electronic invoicingOffence

Taxpayers specified under section 80(2) who fail to use an electronic fiscal device, fail to issue an e-invoice/e-receipt, or who tamper with the device face penal tax; acquiring a device not linked or authenticated is an offence punishable by fine and/or imprisonment.

Section Penal tax relating to electronic receipting and electronic invoicing Section A taxpayer specified under section 80 (2) who does not use an electronic fiscal device is liable to pay a penal tax equivalent to the tax due on the goods or services, or four hundred currency points, whichever is higher. A taxpayer specified under section 80 (2) who does not issue an e-invoice or e-receipt for goods or services, or who tampers with an electronic fiscal device, is liable to pay a penal tax equivalent to the tax due on the goods or services or three hundred currency points, whichever is higher. Any person who attempts to acquire or who acquires an electronic fiscal device that is not linked to the centralised invoicing and receipting system or authenticated by the Uganda Revenue Authority commits an offence and is liable, on conviction, to a fine not exceeding three hundred currency points, or to imprisonment for a term not exceeding three years, or both.
Section 93Verify source
§ 94Miscellaneous - Payment of informersProvision

The Commissioner General must pay informers who provide information identifying unassessed tax or duty or leading to recovery; payments are set as percentages or capped shilling amounts, and officers or staff of the Authority are excluded.

Section Payment of informers Section The Commissioner General shall pay to a person who— provides information leading to identification of unassessed tax or duty, one percent of the tax or duty assessed or fifteen million shillings, whichever is less; or provides information leading to recovery of unassessed tax or duty, five percent of the tax or duty recovered or one hundred million shillings whichever is less. Subsection (1) shall not apply to an officer or a staff of the Authority.
Section 94Verify source
§ 95Miscellaneous - RegulationsOffence

The Minister may make regulations by statutory instrument, and those regulations may prescribe fees, transitional provisions, and penalties including fines and imprisonment; courts must forfeit items used to commit offences.

Section Regulations Section The Minister may, by statutory instrument, make regulations— Without prejudice to the general effect of subsection (1) , regulations made under that subsection may— prescribe in respect of a contravention of the regulations— prescribing fees, or other matters required under this Act; or for the better carrying into effect of the provisions and purposes of this Act. contain provisions of a saving or transitional nature subsequent to the coming into force of this Act; or a penalty not exceeding a fine of one hundred twenty-five currency points or imprisonment for a term not exceeding one year, or both; in the case of the second or subsequent offence, a penalty not exceeding a fine of fifty currency points or imprisonment for a term not exceeding two years, or both; in the case of a continuing offence, an additional fine not exceeding five currency points in respect of each day on which the offence continues; and a requirement that the court must forfeit to the Government anything with which the offence was committed.
Section 95Verify source
§ 96Miscellaneous - Power to amend SchedulesAmendment

The Minister may amend Schedule 1 with Cabinet approval, and may amend Schedules 2 and 4 with Parliamentary approval, by statutory instrument.

Section Power to amend Schedules Section The Minister may, by statutory instrument, with the approval of Cabinet, amend Schedule 1 to this Act. The Minister may, by statutory instrument, with the approval of Parliament, amend Schedules 2 and 4 to this Act.
Section 96Verify source
§ 97Miscellaneous - Transitional provisionsCommencement

Prosecutions, expired periods, tax liabilities, and existing forms are governed transitionally by specified rules in this section.

Section Transitional provisions Section A prosecution commenced before the commencement of this Act shall continue and be disposed of as if this Act had not come into force. Where the period for making any application, appeal, or prosecution has expired before the commencement of this Act, nothing in this Act is to be construed as enabling the application, appeal, or prosecution to be made under this Act by reason only of the fact that a longer period is specified in this Act. A tax liability that arose before the commencement of this Act may be recovered under this Act, but without prejudice to any action already taken for the recovery of the tax . All forms and documents used under the tax laws specified in Schedule 2 to this Act may continue to be used until they are revoked under this Act and all references in those forms and documents to the tax laws under that Schedule are taken to refer to the corresponding provisions in this Act.
Section 97Verify source

Legislative relationships

7 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

A–F

2 instruments

  • Act The Act

    Section 1

  • East African Community Customs Management Act, 2004

    Section 51

G–M

3 instruments

  • Income Tax Act

    Sections 2, 45, 79

  • Lotteries and Gaming Act

    Section 16

  • Magistrates Courts Act

    Section 83

N–S

2 instruments

  • or rejects that notice under section 34(6). Section Failure to comply with obligations under Act

    Section 64

  • Schedule 1 to this Act

    Section 96

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  • 23 Dec 2024 · currentEnglish

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