1. Commencement
This Act shall be deemed to have come into force on 1st July, 2012.
Excise Tariff (Amendment) Act
Current version · as at 12 October 2012
An Act to amend the Schedule to the Excise Tariff Act Cap. 338 for the purpose of varying existing rates; prescribing new rates and for related matters.
About this Act
An Act to amend the Schedule to the Excise Tariff Act Cap. 338 for the purpose of varying existing rates; prescribing new rates and for related matters.
In force
Full text of the Act
0 parts · 4 sections
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Uganda
Excise Tariff (Amendment) Act
Commenced on 01 July 2012
[This is the version of this document at 12 October 2012.]
An Act to amend the Schedule to the Excise Tariff Act Cap. 338 for the purpose of varying existing rates; prescribing new rates and for related matters.
2. Amendment of section 3A
The Excise Tariff Act Cap. 338 in this Act referred to as the principal Act is amended in section 3A by substituting for subsection (6) the following—
“(6) The taxable value of provision of airtime or talk time for mobile cellular phones shall be the price paid or payable by the consumer of that service excluding the value added tax chargeable under the Value Added Tax Act Cap. 349 and excise duty chargeable under the Excise Tariff Act Cap. 338.”
3. Amendment of section 3AA
The principal Act is amended in section 3A A by substituting for subsection (6) the following—
“(6) The taxable value of provision of airtime or talk time for public pay phones and land lines shall be the price paid or payable by the consumer of that service excluding the Value Added Tax chargeable under the Value Added Tax Act Cap. 349 and excise duty chargeable under the Excise Tariff Act Cap. 338.”
4. Amendment of Schedule
The Schedule to the principal Act is amended in paragraph 3 by—
(a)
substituting for subparagraph (a) the following— “(a) made from locally produced raw materials 60%”
(b)
inserting immediately after subparagraph (b) the following— “(c) undenatured spirits Ush. 2000 per litre or 80% whichever is higher”
(c)
inserting immediately after paragraph 13 the following— “14. Cosmetics and perfumes 10%”
Original Laws of Uganda consolidation (as at 12 October 2012) — public-domain legislation, consolidated by ULII / Laws.Africa (CC BY 4.0). This is a point-in-time text and may not reflect later amendments; confirm against the latest Uganda Gazette before relying on it.