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Finance Act (No. 2)

Cap. 188 Act 7 of 1999 Current version · as at 01 July 1999

An Act to provide for the alteration of rates of certain taxes and duties; to amend certain written laws relating to those taxes and duties; and for other connected matters.

Enacted1999
Commenced01 July 1999
Last amended—
Point-in-time consolidation · as at 01 July 1999. This page may not reflect amendments made after that date. Confirm the current position against the latest Uganda Gazette before relying on it.

About this Act

An Act to provide for the alteration of rates of certain taxes and duties; to amend certain written laws relating to those taxes and duties; and for other connected matters.

Jurisdiction
Uganda
Type
Principal Legislation
Status
In force
Language
English

Full text of the Act

2 parts · 14 sections

Enhanced Annotated View adds approved, source-linked propositions, operative requirements, judicial passages, related provisions, amendment notes and authority status. Choose Original PDF to inspect the source consolidation.

Uganda

Finance Act (No. 2)

Chapter 188

Commenced on 01 July 1999

[This is the version of this document at 01 July 1999.]

An Act to provide for the alteration of rates of certain taxes and duties; to amend certain written laws relating to those taxes and duties; and for other connected matters.

Part I

1. Construction of Part II

This Part shall be read as one with the East African Customs and Transfer Tax Management Act, in this Part referred to as the 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
Mandatory duty

This section imposes mandatory requirements concerning “Construction of Part II”.

“This Part shall be read as one with the East African Customs and Transfer Tax Management Act, in this Part referred to as the Act.”
Primary legislation Source quotation matched
Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

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. This Part shall be read as one with the East African Customs and Transfer Tax Management Act, in this Part referred to as the 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

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.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history
2. Amendment of section

Section 2 of the Act is amended- (a) by repealing the definition of "Post Office" and substituting the following definition- "Post Office" means the Uganda Post Limited incorporated in accordance with the Uganda Communications Act."; (b) by inserting the following definitions in their appropriate alphabetical positions- "Green Channel" means that part of the exit from any customs area designated as such; "Red Channel" means that part of the exit from any customs area designated as such;".

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 “Amendment of section”.

“Section 2 of the Act is amended- (a) by repealing the definition of "Post Office" and substituting the following definition- "Post Office" means the Uganda Post Limited incorporated in accordance with the Uganda Communications Act."; (b) by inserting the following definitions in their appropriate alphabetical positions- "Green Channel" means that part of the exit from any customs area designated as such; "Red Channel" means that part of the exit from any customs area designated as such;".”
Primary legislation Source quotation matched
Practical effect

Use this definition when interpreting other provisions that employ the language addressed by “Amendment of 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. Section 2 of the Act is amended- (a) by repealing the definition of "Post Office" and substituting the following definition- "Post Office" means the Uganda Post Limited incorporated in accordance with the Uganda Communications Act."; (b) by inserting the following definitions in their appropriate alphabetical positions- "Green Channel" means that part of the exit from any customs area designated as such; "Red Channel" means that part of the exit from any customs area designated as such;".
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
Uganda Communications Act
Amendment notes

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

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history
3. Amendment of section

Section 11 of the Act is amended- (a) in subsection (4), by repealing "one hundred thousand shillings" and substituting "five hundred thousand shillings"; (b) by inserting after subsection (4) the following subsections-

"(5) A person who enters the Green Channel, at an

entry point with a Red and Green Channel layout, shall be deemed to have declared that he does not have goods in excess of the goods he is allowed to import duty and tax free as accompanied baggage and personal effects.

(6)

A person who enters the Green Channel with goods in excess of the quantity allowed commits an offence."

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 “Amendment of section”.

“Section 11 of the Act is amended- (a) in subsection (4), by repealing "one hundred thousand shillings" and substituting "five hundred thousand shillings"; (b) by inserting after subsection (4) the following subsections-”
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. (6) A person who enters the Green Channel with goods in excess of the quantity allowed commits 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
Section 11 · Amendment of section
Amendment notes

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

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history
4. Amendment of section

Section 136 of the Act is amended- (a) in subsection (2)(e) by repealing "premises, room or place" and substituting "premises, room, place, equipment, tank or container"; (b) in subsection (5) by inserting at the end "or to a fine not exceeding five million shillings".

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 “Amendment of section”.

“Section 136 of the Act is amended- (a) in subsection (2)(e) by repealing "premises, room or place" and substituting "premises, room, place, equipment, tank or container"; (b) in subsection (5) by inserting at the end "or to a fine not exceeding five million shillings".”
Primary legislation Source quotation matched
Practical effect

Use this section as the starting statutory rule for “Amendment of section”, 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.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history
5. Amendment of section

Section 142 of the Act is amended by inserting at the end the following "or to a fine not exceeding one million shillings 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
Governing rule

This section states the governing statutory rule for “Amendment of section”.

“Section 142 of the Act is amended by inserting at the end the following "or to a fine not exceeding one million shillings or both."”
Primary legislation Source quotation matched
Practical effect

Use this section as the starting statutory rule for “Amendment of section”, 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.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history
6. Amendment of section

Section 148 of the Act is amended by repealing "five million shillings' and substituting "or a fine equal to ten percent of the CIF value of the goods or to three times the duty and taxes whichever is greater".

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 “Amendment of section”.

“Section 148 of the Act is amended by repealing "five million shillings' and substituting "or a fine equal to ten percent of the CIF value of the goods or to three times the duty and taxes whichever is greater".”
Primary legislation Source quotation matched
Practical effect

Use this section as the starting statutory rule for “Amendment of section”, 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.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history
7. Amendment of section

Section 150 of the Act is amended by repealing "one million shillings" and substituting "five million shillings".

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 “Amendment of section”.

“Section 150 of the Act is amended by repealing "one million shillings" and substituting "five million shillings".”
Primary legislation Source quotation matched
Practical effect

Use this section as the starting statutory rule for “Amendment of section”, 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.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history
8. Amendment of section

Section 154 of the Act is amended in subsection (1) by repealing "of one million shillings" and substituting "not exceeding five million shillings".

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 “Amendment of section”.

“Section 154 of the Act is amended in subsection (1) by repealing "of one million shillings" and substituting "not exceeding five million shillings".”
Primary legislation Source quotation matched
Practical effect

Use this section as the starting statutory rule for “Amendment of section”, 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.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history
9. Amendment of section

Section 172 of the Act is amended by repealing "Collector" and substituting "Revenue 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
Governing rule

This section states the governing statutory rule for “Amendment of section”.

“Section 172 of the Act is amended by repealing "Collector" and substituting "Revenue Officer".”
Primary legislation Source quotation matched
Practical effect

Use this section as the starting statutory rule for “Amendment of section”, 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.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history
10. Amendment of section

Section 186 of the Act is amended in subsection (2) by repealing "two hundred thousand shillings" and substituting "five hundred thousand shillings".

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 “Amendment of section”.

“Section 186 of the Act is amended in subsection (2) by repealing "two hundred thousand shillings" and substituting "five hundred thousand shillings".”
Primary legislation Source quotation matched
Practical effect

Use this section as the starting statutory rule for “Amendment of section”, 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.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history
11. Amendment of section

Section 191 of the Act is amended in subsection (2) by repealing "fifty thousand shillings" and substituting "five hundred thousand shillings".

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 “Amendment of section”.

“Section 191 of the Act is amended in subsection (2) by repealing "fifty thousand shillings" and substituting "five hundred thousand shillings".”
Primary legislation Source quotation matched
Practical effect

Use this section as the starting statutory rule for “Amendment of section”, 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.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history
12. Amendment of Fourth Schedule

The Fourth Schedule to the Act is amended by inserting after paragraph (c) the following "except that in the case of air freighted goods, the customs value shall include only thirty percent of the freight cost."

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
Mandatory duty

This section imposes mandatory requirements concerning “Amendment of Fourth Schedule”.

“The Fourth Schedule to the Act is amended by inserting after paragraph (c) the following "except that in the case of air freighted goods, the customs value shall include only thirty percent of the freight cost."”
Primary legislation Source quotation matched
Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

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. The Fourth Schedule to the Act is amended by inserting after paragraph (c) the following "except that in the case of air freighted goods, the customs value shall include only thirty percent of the freight cost."
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.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history

Part II

13. Amendment of the East African Excise Management Act

The East African Excise Management Act, 1970, is amended by repealing section 66 .

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 “Amendment of the East African Excise Management Act”.

“The East African Excise Management Act, 1970, is amended by repealing section 66.”
Primary legislation Source quotation matched
Practical effect

Use this section as the starting statutory rule for “Amendment of the East African Excise Management Act”, 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.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history
14. Remission of arrears of certain taxes

Any coffee stabilisation tax, sales tax, or commercial transactions levy due and payable by any person to Uganda Revenue Authority is remitted.

History: Act 7/1999.

Cross References

East African Customs and Transfer Tax Management Act, Laws of the Community, 1970 Revision, Cap. 27.

East African Excise Management Act, Laws of the Community, 1970 Revision, Cap. 28. Uganda Communications Act, Cap. 106.

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 “Remission of arrears of certain taxes”.

“Any coffee stabilisation tax, sales tax, or commercial transactions levy due and payable by any person to Uganda Revenue Authority is remitted.”
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.

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
Uganda Communications Act
Amendment notes

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

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history

Original Laws of Uganda consolidation (as at 01 July 1999) — 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.