East African Excise Management (Amendment) Act

90P. Interest on unpaid duty

(1)

A person who fails to pay duty is liable to pay interest at a rate equal to 2 percent per month on the duty unpaid calculated from the date on which the payment was due until the date on which payment is made. (2) Interest paid by a person under subsection (1) shall be refunded to the person to the extent that the duty to which the interest relates is found not to have been due and payable. (3) Where good cause is shown, in writing, by the person liable for payment of interest, the Minister may, on the advice of the Commissioner General, remit, in whole or in part, any interest charged under this section. (5) Interest charged under this section shall be simple interest. (6) The provisions of this Act relating to the collection and recovery of duty apply to any interest charged under this section as if it were duty due.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory power

This section confers or regulates the statutory power described as “Interest on unpaid duty”.

“(1) A person who fails to pay duty is liable to pay interest at a rate equal to 2 percent per month on the duty unpaid calculated from the date on which the payment was due until the date on which payment is made. (2) Interest paid by a person under subsection (1) shall be refunded to the person to the extent that the duty to which the interest relates is found not to have been due and payable. (3) Where good cause is shown, in writing, by the person liable for payment of interest, the Minister may, on the advice…”

Primary legislation Source quotation matched

Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

(1) A person who fails to pay duty is liable to pay interest at a rate equal to 2 percent per month on the duty unpaid calculated from the date on which the payment was due until the date on which payment is made. (2) Interest paid by a person under subsection (1) shall be refunded to the person to the extent that the duty to which the interest relates is found not to have been due and payable. (3) Where good cause is shown, in writing, by the person liable for payment of interest, the Minister may, on the advice of the Commissioner General, remit, in whole or in part, any interest charged under this section. (5) Interest charged under this section shall be simple interest. (6) The provisions of this Act relating to the collection and recovery of duty apply to any interest charged under this section as if it were duty due.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

90Q. Failure to furnish a return

(1)

A person who fails to furnish a return or any other document by the prescribed date of being so required under this Act commits an offence and is liable on conviction to a fine not exceeding fifteen currency points.

(2)

If a person convicted of an offence under subsection (1) fails to furnish the return or document to which the offence relates within the period specified by the court, that person commits an offence and is liable on conviction to a fine not exceeding twenty currency points.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Offence or consequence

This section creates or governs statutory liability concerning “Failure to furnish a return”.

“(1) A person who fails to furnish a return or any other document by the prescribed date of being so required under this Act commits an offence and is liable on conviction to a fine not exceeding fifteen currency points.”

Primary legislation Source quotation matched

Practical effect

A party alleging or defending liability should test the facts and prescribed consequence against each operative requirement.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

2

(1) A person who fails to furnish a return or any other document by the prescribed date of being so required under this Act commits an offence and is liable on conviction to a fine not exceeding fifteen currency points.
(2) If a person convicted of an offence under subsection (1) fails to furnish the return or document to which the offence relates within the period specified by the court, that person commits an offence and is liable on conviction to a fine not exceeding twenty currency points.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

90R. Failure to comply with recovery provision

(1)

Any person who fails to comply with any notice under section 90J commits an offence and is liable on conviction to a fine not exceeding twenty-five currency points. (2) Where a person is convicted of an offence under subsection (1), the court shall, in addition to imposing a penalty, order the convicted person to pay to the Commissioner General the amount to which the failure relates.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Offence or consequence

This section creates or governs statutory liability concerning “Failure to comply with recovery provision”.

“(1) Any person who fails to comply with any notice under section 90J commits an offence and is liable on conviction to a fine not exceeding twenty-five currency points. (2) Where a person is convicted of an offence under subsection (1), the court shall, in addition to imposing a penalty, order the convicted person to pay to the Commissioner General the amount to which the failure relates.”

Primary legislation Source quotation matched

Practical effect

A party alleging or defending liability should test the facts and prescribed consequence against each operative requirement.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

(1) Any person who fails to comply with any notice under section 90J commits an offence and is liable on conviction to a fine not exceeding twenty-five currency points. (2) Where a person is convicted of an offence under subsection (1), the court shall, in addition to imposing a penalty, order the convicted person to pay to the Commissioner General the amount to which the failure relates.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

90S. Failure to maintain proper records

A person who fails to maintain proper records under this Act commits an offence and is liable on conviction to- (a) where the failure was deliberate, a fine of not less than twenty four currency points or to imprisonment not exceeding one year; or

(b)

in any other case, a fine not exceeding twenty five currency points.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Offence or consequence

This section creates or governs statutory liability concerning “Failure to maintain proper records”.

“A person who fails to maintain proper records under this Act commits an offence and is liable on conviction to- (a) where the failure was deliberate, a fine of not less than twenty four currency points or to imprisonment not exceeding one year; or”

Primary legislation Source quotation matched

Practical effect

A party alleging or defending liability should test the facts and prescribed consequence against each operative requirement.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

(b) in any other case, a fine not exceeding twenty five currency points.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

90T. Making false or misleading statements

(1)

A person who makes a statement to the Commissioner General or an officer-

(a)

that is false or misleading in a material particular; or

(b)

omits from any statement, any matter or thing without which the statement is misleading in a material particular, commits an offence and is liable on conviction to a fine not exceeding twenty four currency points or to imprisonment not exceeding one year or both.

(2)

It is a defence for the accused person to prove that he or she did not know and could not reasonably be expected to have known that the statement to which the prosecution relates was false or misleading.

(3)

A reference in this section to a statement made to the Commissioner General or an officer is a reference to a statement made in writing to the Commissioner General or an officer acting in the performance of his or her duties under this Act, and includes a statement made- (a) in an application, certificate, declaration, notification, return, objection or other document made, prepared, given, filed or furnished under this Act; (b) in information required to be furnished under this Act;

(c)

in any document furnished pursuant to this Act; (d) in answer to a question asked of a person; or (e) to another person with the knowledge or reasonable expectation that the statement would be conveyed to the Commissioner General or an officer.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Definition

This section supplies the definitions or statutory meaning governing “Making false or misleading statements”.

“(1) A person who makes a statement to the Commissioner General or an officer-”

Primary legislation Source quotation matched

Practical effect

Use this definition when interpreting other provisions that employ the language addressed by “Making false or misleading statements”.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

6

(1) A person who makes a statement to the Commissioner General or an officer-
(a) that is false or misleading in a material particular; or
(b) omits from any statement, any matter or thing without which the statement is misleading in a material particular, commits an offence and is liable on conviction to a fine not exceeding twenty four currency points or to imprisonment not exceeding one year or both.
(2) It is a defence for the accused person to prove that he or she did not know and could not reasonably be expected to have known that the statement to which the prosecution relates was false or misleading.
(3) A reference in this section to a statement made to the Commissioner General or an officer is a reference to a statement made in writing to the Commissioner General or an officer acting in the performance of his or her duties under this Act, and includes a statement made- (a) in an application, certificate, declaration, notification, return, objection or other document made, prepared, given, filed or furnished under this Act; (b) in information required to be furnished under this Act;
(c) in any document furnished pursuant to this Act; (d) in answer to a question asked of a person; or (e) to another person with the knowledge or reasonable expectation that the statement would be conveyed to the Commissioner General or an officer.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

90U. Obstructing an officer of the authority

A person who obstructs an officer in the performance of duties under this Act commits an offence and is liable on conviction to a fine not exceeding twenty four currency points.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Offence or consequence

This section creates or governs statutory liability concerning “Obstructing an officer of the authority”.

“A person who obstructs an officer in the performance of duties under this Act commits an offence and is liable on conviction to a fine not exceeding twenty four currency points.”

Primary legislation Source quotation matched

Practical effect

A party alleging or defending liability should test the facts and prescribed consequence against each operative requirement.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

90V. Offences by and relating to officers

(1)

An officer who-

(a)

directly or indirectly asks for, or takes in connection with any of the officer's duties, any payment or reward, whether pecuniary or otherwise, or promise or security for any such payment or reward, not being a payment or reward which the officer was lawfully entitled to receive; or

(b)

enters into or acquiesces in any agreement to do or to abstain from doing, permit, conceal or connive at any act or thing whereby the duty is or may be defrauded or which is contrary to the provisions of this Act or to the proper execution of the officer's duty, commits an offence and is liable on conviction to imprisonment not exceeding one year or a fine not exceeding twenty four currency points or both.

(2)

Any person who-

(a)

directly or indirectly offers or gives to any officer 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 was lawfully entitled to receive; or

(b)

proposes or enters into any agreement with any officer in order to induce the officer to do or to abstain from doing, permit, conceal or connive at any act or thing whereby duty is or may be defrauded or which is contrary to the provisions of this Act or to the proper execution of the officer's duty, commits an offence and is liable on conviction to imprisonment not exceeding one year or a fine not exceeding twenty four currency points or both.

(3)

Notwithstanding subsection (1), an officer who commits an act specified in subsection (1)(a) or (b), and who volunteers information to the Commissioner General relating to that act shall- (a) be exonerated from prosecution; and (b receive 20 percent of the fine that would be imposed on a person convicted of an offence under subsection (1). (4) Notwithstanding subsection (2), a person who commits an act specified in subsection (2)(a) or (b), and who volunteers information to the Commissioner General relating to that act shall- (a) be exonerated from prosecution; and (b) be liable to duty only to the extent agreed upon with the officer to whom the offence relates.

(5)

An officer convicted of an offence under subsection (1) is, in addition to any penalty imposed under that section, liable to pay the difference in duty between the duty due and the duty payable by a person under subsection(4)(b).

(6)

The amount due under subsection(5) shall be deemed to be duty due from the officer under section 90I .

(7)

Any person, not being an officer, who takes or assumes the name, designation, character or appearance of an officer for the purpose of-

(a)

obtaining admission to any premises; or

(b)

doing or procuring to be done any act which he would not be entitled to do or procure to be done on his own authority; or

(c)

doing any unlawful act, commits an offence and is liable on conviction to imprisonment not exceeding two years or a fine not exceeding forty eight currency points or both.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Offence or consequence

This section creates or governs statutory liability concerning “Offences by and relating to officers”.

“(1) An officer who-”

Primary legislation Source quotation matched

Practical effect

A party alleging or defending liability should test the facts and prescribed consequence against each operative requirement.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

13

(1) An officer who-
(a) directly or indirectly asks for, or takes in connection with any of the officer's duties, any payment or reward, whether pecuniary or otherwise, or promise or security for any such payment or reward, not being a payment or reward which the officer was lawfully entitled to receive; or
(b) enters into or acquiesces in any agreement to do or to abstain from doing, permit, conceal or connive at any act or thing whereby the duty is or may be defrauded or which is contrary to the provisions of this Act or to the proper execution of the officer's duty, commits an offence and is liable on conviction to imprisonment not exceeding one year or a fine not exceeding twenty four currency points or both.
(2) Any person who-
(a) directly or indirectly offers or gives to any officer 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 was lawfully entitled to receive; or
(b) proposes or enters into any agreement with any officer in order to induce the officer to do or to abstain from doing, permit, conceal or connive at any act or thing whereby duty is or may be defrauded or which is contrary to the provisions of this Act or to the proper execution of the officer's duty, commits an offence and is liable on conviction to imprisonment not exceeding one year or a fine not exceeding twenty four currency points or both.
(3) Notwithstanding subsection (1), an officer who commits an act specified in subsection (1)(a) or (b), and who volunteers information to the Commissioner General relating to that act shall- (a) be exonerated from prosecution; and (b receive 20 percent of the fine that would be imposed on a person convicted of an offence under subsection (1). (4) Notwithstanding subsection (2), a person who commits an act specified in subsection (2)(a) or (b), and who volunteers information to the Commissioner General relating to that act shall- (a) be exonerated from prosecution; and (b) be liable to duty only to the extent agreed upon with the officer to whom the offence relates.
(5) An officer convicted of an offence under subsection (1) is, in addition to any penalty imposed under that section, liable to pay the difference in duty between the duty due and the duty payable by a person under subsection(4)(b).

5 further items remain in the statutory text above.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

90W. Offences with violence

(1)

Any person who- (a) maliciously shoots at an aircraft, vessel or vehicle in the service of the Uganda Revenue Authority; or (b) maliciously shoots at, maims, or wounds, an officer while in the execution of his duty; or (c) commits with violence any of the offences referred to in subsection (4), commits an offence and is liable on conviction to a fine not exceeding four hundred and eighty currency points or imprisonment not exceeding twenty years or both. (2) Any person who- (a) while committing any offence under this Act is armed with any firearm or otherwise offensive weapon; or (b) while being so armed, is found with any goods liable to forfeiture under this Act, commits an offence and is liable on conviction to a fine not exceeding two hundred and forty currency points or imprisonment not exceeding ten years or both.

(3)

Any person who-

(a)

while committing any offence under this Act is disguised in any way; or

(b)

while being so disguised, is found with any goods liable to forfeiture under this Act, commits an offence and is liable on conviction to a fine not exceeding seventy two currency points or imprisonment not exceeding three years or both.

(4)

Any person who-

(a)

staves, breaks or destroys, any goods for the purpose of preventing seizure; or

(b)

rescues, staves, breaks or destroys, any goods for the purpose of preventing the securing of such goods after they have been seized; or

(c)

rescues any person arrested for an offence under this Act; or

(d)

in any way obstructs any officer in the execution of his duty, commits an offence and is liable on conviction to a fine not exceeding two hundred and forty currency points or imprisonment not exceeding ten years or both.

(5)

For the purposes of this section, the expression "violence" means any criminal force or harm to any person, or any criminal mischief to any property, or any threat or offer of such force, harm, or mischief, or the carrying or use of any dangerous or offensive weapon in such manner that terror is likely to be caused to any person, or such conduct as is likely to cause in any person a reasonable apprehension of criminal force, harm, or mischief, to them or to their property.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Definition

This section supplies the definitions or statutory meaning governing “Offences with violence”.

“(1) Any person who- (a) maliciously shoots at an aircraft, vessel or vehicle in the service of the Uganda Revenue Authority; or (b) maliciously shoots at, maims, or wounds, an officer while in the execution of his duty; or (c) commits with violence any of the offences referred to in subsection (4), commits an offence and is liable on conviction to a fine not exceeding four hundred and eighty currency points or imprisonment not exceeding twenty years or both. (2) Any person who- (a) while committing any offence…”

Primary legislation Source quotation matched

Practical effect

Use this definition when interpreting other provisions that employ the language addressed by “Offences with violence”.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

10

(1) Any person who- (a) maliciously shoots at an aircraft, vessel or vehicle in the service of the Uganda Revenue Authority; or (b) maliciously shoots at, maims, or wounds, an officer while in the execution of his duty; or (c) commits with violence any of the offences referred to in subsection (4), commits an offence and is liable on conviction to a fine not exceeding four hundred and eighty currency points or imprisonment not exceeding twenty years or both. (2) Any person who- (a) while committing any offence under this Act is armed with any firearm or otherwise offensive weapon; or (b) while being so armed, is found with any goods liable to forfeiture under this Act, commits an offence and is liable on conviction to a fine not exceeding two hundred and forty currency points or imprisonment not exceeding ten years or both.
(3) Any person who-
(a) while committing any offence under this Act is disguised in any way; or
(b) while being so disguised, is found with any goods liable to forfeiture under this Act, commits an offence and is liable on conviction to a fine not exceeding seventy two currency points or imprisonment not exceeding three years or both.
(4) Any person who-
(a) staves, breaks or destroys, any goods for the purpose of preventing seizure; or
(b) rescues, staves, breaks or destroys, any goods for the purpose of preventing the securing of such goods after they have been seized; or
(c) rescues any person arrested for an offence under this Act; or

2 further items remain in the statutory text above.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

90X. Offences by companies

(1)

Where an offence is committed by a company, every person who, at the time the offence was committed-

(a)

was a nominated officer, director, general manager, secretary or other similar officer of the company; or

(b)

was acting or purporting to act in that capacity, is, without prejudice to the liability of the company, deemed to have committed the offence.

(2)

Subsection (1) does not apply where-

(a)

the offence was committed without that person's consent or knowledge; and

(b)

the person has exercised all diligence to prevent the commission of the offence as ought to have been exercised having regard to the nature of the person's functions and all the circumstances.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Offence or consequence

This section creates or governs statutory liability concerning “Offences by companies”.

“(1) Where an offence is committed by a company, every person who, at the time the offence was committed-”

Primary legislation Source quotation matched

Practical effect

A party alleging or defending liability should test the facts and prescribed consequence against each operative requirement.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

6

(1) Where an offence is committed by a company, every person who, at the time the offence was committed-
(a) was a nominated officer, director, general manager, secretary or other similar officer of the company; or
(b) was acting or purporting to act in that capacity, is, without prejudice to the liability of the company, deemed to have committed the offence.
(2) Subsection (1) does not apply where-
(a) the offence was committed without that person's consent or knowledge; and
(b) the person has exercised all diligence to prevent the commission of the offence as ought to have been exercised having regard to the nature of the person's functions and all the circumstances.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

90Y. Officer may appear on behalf of the Commissioner General

(1)

Notwithstanding anything contained in any written law, any officer duly authorised in writing by the Commissioner General may appear in any court on behalf of the Commissioner General in any proceedings in which the Commissioner General is a party.

(2)

Subject to the directions of the Attorney General an officer may conduct any prosecution for an offence under this Act and, for that purpose, shall have all the powers of a public prosecutor appointed under the Magistrates Courts Act.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Offence or consequence

This section creates or governs statutory liability concerning “Officer may appear on behalf of the Commissioner General”.

“(1) Notwithstanding anything contained in any written law, any officer duly authorised in writing by the Commissioner General may appear in any court on behalf of the Commissioner General in any proceedings in which the Commissioner General is a party.”

Primary legislation Source quotation matched

Practical effect

A party alleging or defending liability should test the facts and prescribed consequence against each operative requirement.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

2

(1) Notwithstanding anything contained in any written law, any officer duly authorised in writing by the Commissioner General may appear in any court on behalf of the Commissioner General in any proceedings in which the Commissioner General is a party.
(2) Subject to the directions of the Attorney General an officer may conduct any prosecution for an offence under this Act and, for that purpose, shall have all the powers of a public prosecutor appointed under the Magistrates Courts Act.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

Magistrates Courts Act

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

90Z. Compounding offences

(1)

Where any person commits an offence under this Act other than an offence under section 90 , the Commissioner General may, at any time prior to the commencement of court proceedings, compound the offence and order the person to pay a sum of money specified by the Commissioner General, not exceeding the amount of the fine prescribed for the offence. (2) The Commissioner General shall only compound an offence under this section if the person concerned admits in writing that the person has committed the offence. (3) Where the Commissioner General compounds an offence under this section, the order referred to in subsection (1)- (a) shall be in writing and specify the offence committed, the sum of money to be paid and the due date for payment, and shall have attached to it the written admission referred to in subsection (2); (b) shall be served on the person who committed the offence; (c) shall be final and not subject to any appeal; and (d) may be enforced in the same manner as a decree of any court for the payment of the amount stated in the order.

(4)

Where the Commissioner General compounds an offence under this section, the person concerned shall not be liable for prosecution in respect of that offence or for penalty.

90ZA. Place of trial. (1) Any person charged with an offence under this Act may be proceeded against, tried and punished in any place in Uganda in which the person may be in custody for the offence as if the offence had been committed in that place.

(2)

Subsection (1) shall not preclude the prosecution, trial and punishment of a person in any place in which, but for this section, the person might have been prosecuted, tried and punished.

90ZB. Duty charged to be paid notwithstanding prosecution. The amount of any duty or interest due and payable under this Act shall not be abated by reason only of the conviction or punishment of the person liable for payment of the duty for an offence under this Act or for the compounding of such offence under section 90Z .

90ZC. Penalty for failure to furnish a return. A person who fails to furnish a return within the time required under this Act is liable to pay a penalty of 2 percent of the duty payable or ten currency points per month, whichever is the greater, for the period the return is outstanding.

90ZD. Penalty in relation to records. A person who deliberately fails to maintain proper records in accordance with the requirements of this Act is liable to pay a penalty equal to double the amount of duty payable by the person for the duty period.

90ZE. Penalty in relation to false or misleading statements. Where a person knowingly or recklessly- (a) makes a statement to an officer of the Uganda Revenue Authority that is false or misleading in a material particular; or (b) omits from a statement made to an officer of the Uganda Revenue Authority any matter or thing without which the statement is misleading in a material particular,

and the duty payable by the person exceeds the duty that was assessed as payable based on the false or misleading information, that person is liable to pay a penalty equal to double the amount of the excess.

90ZF. Recovery of penalty. (1) Liability for penalty under the Act is calculated separately with respect to each section dealing with penalty.

(2)

The imposition of a penalty is in addition to any interest imposed under this Act and any other penalty imposed as a result of a conviction of an offence.

90ZG. Power of minister to amend Fifth Schedule. The Minister may, with the approval of Cabinet, by statutory instrument, amend the Fifth Schedule."

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Offence or consequence

This section creates or governs statutory liability concerning “Compounding offences”.

“(1) Where any person commits an offence under this Act other than an offence under section 90, the Commissioner General may, at any time prior to the commencement of court proceedings, compound the offence and order the person to pay a sum of money specified by the Commissioner General, not exceeding the amount of the fine prescribed for the offence. (2) The Commissioner General shall only compound an offence under this section if the person concerned admits in writing that the person has committed the offence.…”

Primary legislation Source quotation matched

Practical effect

A party alleging or defending liability should test the facts and prescribed consequence against each operative requirement.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

4

(1) Where any person commits an offence under this Act other than an offence under section 90, the Commissioner General may, at any time prior to the commencement of court proceedings, compound the offence and order the person to pay a sum of money specified by the Commissioner General, not exceeding the amount of the fine prescribed for the offence. (2) The Commissioner General shall only compound an offence under this section if the person concerned admits in writing that the person has committed the offence. (3) Where the Commissioner General compounds an offence under this section, the order referred to in subsection (1)- (a) shall be in writing and specify the offence committed, the sum of money to be paid and the due date for payment, and shall have attached to it the written admission referred to in subsection (2); (b) shall be served on the person who committed the offence; (c) shall be final and not subject to any appeal; and (d) may be enforced in the same manner as a decree of any court for the payment of the amount stated in the order.
(4) Where the Commissioner General compounds an offence under this section, the person concerned shall not be liable for prosecution in respect of that offence or for penalty.
(2) Subsection (1) shall not preclude the prosecution, trial and punishment of a person in any place in which, but for this section, the person might have been prosecuted, tried and punished.
(2) The imposition of a penalty is in addition to any interest imposed under this Act and any other penalty imposed as a result of a conviction of an offence.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

10. Repeal of Part X, Part XI and XII

The principal Act is amended by repealing Part X, Part XI and Part XII.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Governing rule

This section states the governing statutory rule for “Repeal of Part X, Part XI and XII”.

“The principal Act is amended by repealing Part X, Part XI and Part XII.”

Primary legislation Source quotation matched

Practical effect

Use this section as the starting statutory rule for “Repeal of Part X, Part XI and XII”, together with the linked provisions and current consolidation.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

11. Insertion of Fifth Schedule

The principal Act is amended by inserting immediately after the Fourth Schedule the following-

"FIFTH SCHEDULE

CURRENCY POINT

A currency point is equivalent to twenty thousand Uganda shilling".

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Governing rule

This section states the governing statutory rule for “Insertion of Fifth Schedule”.

“The principal Act is amended by inserting immediately after the Fourth Schedule the following-”

Primary legislation Source quotation matched

Practical effect

Use this section as the starting statutory rule for “Insertion of Fifth Schedule”, together with the linked provisions and current consolidation.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

East African Excise Management (Amendment) Act

About this Act

Full text of the Act