Uganda Act or statute

Parliament of Uganda

Surcharges (Revenue) Act

Jurisdiction: Uganda
Structure: 5 provisions
Citation: Chapter 344
Dates: Undated source snapshot

More statute details

Dates: Undated source snapshot

Source attribution: Source: Uganda Legal Information Institute

On this page

Professional statute overview

Enactment structure, operative effect and source provenance

Purpose and legislative effect

“If a person who is legally required to obtain a licence, register, notify or pay a tax/fee/rate fails to do so within the period in the Schedule, the payable amount will be surcharged as specified in the Schedule and must be paid.”

If a person who is legally required to obtain a licence, register, notify or pay a tax/fee/rate fails to do so within the period in the Schedule, the payable amount will be surcharged as specified in the Schedule and must be paid. Nothing in this Act prevents bringing criminal proceedings or imposing punishment for offences arising from failure to obtain a licence, effect a registration, make a notification, or pay any tax, fee or rate mentioned in the Schedule to this Act. The Act does not prevent the institution of civil proceedings prescribed by law to recover any tax, fee or rate mentioned in the Schedule to this Act. If civil proceedings exist under any law for recovering a tax, fee or rate listed in the Schedule, those proceedings also extend to recover any surcharge imposed by this Act on that tax, fee or rate. The Minister responsible for finance may remit a surcharge by written notice if the Minister is satisfied it would be inequitable; then those liable need not pay it.

How the instrument operates

01
Start with the recorded version

Undated source snapshot. The date shown identifies this source expression and should not be treated as proof that no later change exists.
02
Locate the controlling provision

Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.
03
Read conditions and exceptions together

Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.
04
Verify currency and official wording

Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.

Research entry points

Selected provisions across the instrument. Open any row to continue with the exact stored text.

1. Imposition of surcharge after delay in taking out licence or paying tax, etc.

Section 1

2. Saving of institution of criminal proceedings

Nothing in this Act prevents bringing criminal proceedings or imposing punishment for offences arising from failure to obtain a licence, effect a registration, make a notification, or pay any tax, fee or rate mentioned in the Schedule to this Act.

Section 2

3. Saving of civil proceedings

The Act does not prevent the institution of civil proceedings prescribed by law to recover any tax, fee or rate mentioned in the Schedule to this Act.

Section 3

4. Civil proceedings for recovery of surcharges

If civil proceedings exist under any law for recovering a tax, fee or rate listed in the Schedule, those proceedings also extend to recover any surcharge imposed by this Act on that tax, fee or rate.

Section 4

5. Power to remit surcharge

The Minister responsible for finance may remit a surcharge by written notice if the Minister is satisfied it would be inequitable; then those liable need not pay it.

Section 5

Source and current-law status

Source record view

Stored legal source record · Undated source snapshot

Verify current force

The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.

For advice, pleadings, or compliance decisions, retain the official source and confirm the current consolidated provision.

Source-indexed provision map

Sections and provisions

Search by section, heading, part or exact legal wording. Every result remains linked to the stored source record.

Search within this statute

Search all stored provisions in this version.

Showing 5 of 5 provisions

Provision 4Offence

§ 11. Imposition of surcharge after delay in taking out licence or paying tax, etc.Provision

Section 1. Imposition of surcharge after delay in taking out licence or paying tax, etc. Section Where any person who is liable by law to take out any licence, effect any registration, make any notification or to pay any tax, fee or rate mentioned in the first column of the Schedule to this Act fails after that liability has accrued to take out the licence, effect the registration, make the notification or pay the tax, fee or rate within the period mentioned in the second column of the Schedule, the amount payable for the licence, registration or notification or the amount of the tax, fee or rate shall, on the expiry of that period, be surcharged to the extent mentioned in the third column of the Schedule and shall be payable accordingly.

Section 1

§ 22. Saving of institution of criminal proceedingsOffence

Section 2. Saving of institution of criminal proceedings Section Nothing in this Act shall preclude or limit the institution of criminal proceedings in respect of or the infliction of any punishment prescribed by law for any offence committed by reason of the failure to take out any licence or effect any registration, make any notification or pay any tax, fee or rate mentioned in the Schedule to this Act.

Section 2

§ 33. Saving of civil proceedingsProvision

The Act does not prevent the institution of civil proceedings prescribed by law to recover any tax, fee or rate mentioned in the Schedule to this Act.

Section 3. Saving of civil proceedings Section Nothing in this Act shall preclude or limit the institution of civil proceedings prescribed by law for the recovery of any tax, fee or rate mentioned in the Schedule to this Act.

Section 3

§ 44. Civil proceedings for recovery of surchargesProvision

If civil proceedings exist under any law for recovering a tax, fee or rate listed in the Schedule, those proceedings also extend to recover any surcharge imposed by this Act on that tax, fee or rate.

Section 4. Civil proceedings for recovery of surcharges Section Where under any law in force civil proceedings are prescribed for the recovery in any manner of any tax, fee or rate mentioned in the Schedule to this Act, the civil proceedings shall extend similarly to the recovery of any surcharge imposed by this Act on any such tax, fee or rate.

Section 4

§ 55. Power to remit surchargeProvision

The Minister responsible for finance may remit a surcharge by written notice if the Minister is satisfied it would be inequitable; then those liable need not pay it.

Section 5. Power to remit surcharge Section Notwithstanding the other provisions of this Act, where the Minister responsible for finance is satisfied that in the circumstances of any particular case it is inequitable that any surcharge payable as aforesaid should be paid, the Minister may, by writing under his or her hand, remit the surcharge, and thereupon the persons liable for the payment of the surcharge shall not be required to pay it.

Section 5

Legislative relationships

1 referenced instrument

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.

N–S

1 instrument

Schedule to this Act
Section 1

Recorded versions and source checkpoint

1 version available in this collection

Current-law checkpoint

Undated version · currentEnglish

This relationship view does not by itself establish whether another instrument remains in force.

Source-linked research

Ask AI about this statute

The overview, provisions, and source records above are public. Continue in a separate conversation with this statute’s jurisdiction and source version attached.