An Act to provide for the alteration of certain taxes and duties and to amend certain written laws relating to those taxes and duties and for other matters connected therewith.
An Act to provide for the alteration of certain taxes and duties and to amend certain written laws relating to those taxes and duties and for other matters connected therewith.
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Uganda
Commenced on 01 July 1992
[This is the version of this document at 01 July 1992.]
An Act to provide for the alteration of certain taxes and duties and to amend certain written laws relating to those taxes and duties and for other matters connected therewith.
The surcharge in respect of the goods referred to in the Schedule to the Finance Act (No. 2), 1991, shall be in addition to the normal duty chargeable and shall be levied on the CIF value, import duty, sales tax and any sum rebates included from the country of origin.
For the avoidance of doubt, customs duty and sales tax shall be levied on goods for use by the Government.
A person earning dividends from a company which came into existence through stock exchange shall be exempted from the payment of income tax.
A person owning a satellite receiver equipment shall pay a fee of three hundred thousand shillings to the Ministry responsible for information before a licence is issued to the owner.
There shall be charged and collected by the Uganda Revenue Authority on foreign registered vehicles travelling in Uganda the road user charges specified in the Schedule to this Act.
Original Laws of Uganda consolidation (as at 01 July 1992) — 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.
