Stamp Duty Act

1. "bill of exchange" means a bill of exchange as defined by the Bills of Exchange Act;
2. "bill of exchange payable on demand" includes-
3. "bill of lading" includes a "through bill of lading" but does not include a mate's receipt;
4. "bond" includes-
5. "chargeable" means an instrument chargeable under this Act or any other law in force in Uganda when the instrument was executed or, where several persons executed the instrument at different times, first executed;
6. "cheque" means a bill of exchange drawn on a specified banker and payable on demand;
7. "citizen" means-
8. "Commissioner General" means the Commissioner General appointed under the Uganda Revenue Authority Act;

24 further items remain in the statutory text above.

1. (1) Subject to this Act, the following instruments shall be chargeable with duty in accordance with Schedule 2 to this Act-
2. (a) every instrument mentioned in Schedule 2 to this Act which, not having been previously executed by a person, is executed in Uganda and relates to property situated, or to a matter or thing done or to be done, in Uganda;
3. (b) a bill of exchange, cheque or promissory note drawn or made outside Uganda and accepted or paid, or presented for acceptance or payment, or endorsed, transferred or otherwise negotiated, in Uganda; and
4. (c) every instrument, other than a bill of exchange, cheque or promissory note, mentioned in Schedule 2 to this Act, which, not having been previously executed by any person, is executed outside Uganda and relates to property situated, or to a matter or thing done or to be done, in Uganda and is received in Uganda.
5. (2) Notwithstanding subsection (1), duty is not chargeable in respect of an instrument executed by, or on behalf of, or in favour of, the Government in any case where, but for this exemption, the Government would be liable to pay the duty chargeable in respect of the instrument.
6. (3) Notwithstanding subsection (1), duty is not chargeable in respect of an instrument executed by, or on behalf of, or in favour of institutions that are listed in Schedule 2 of the Income Tax Act and organisations listed in Schedule 2 of the Value Added Tax Act, in any case where but for this exemption, the institution or organisation would be liable to pay the duty chargeable in respect of the instrument.

1. (1) Where, in the case of a sale, mortgage or settlement, several instruments are employed for completing the transaction-
2. (a) the principal instrument only shall be chargeable with the duty prescribed in Schedule 2 to this Act for that conveyance, mortgage or settlement; and
3. (b) each of the other instruments shall be chargeable with a duty specified in Schedule 2 to this Act.
4. (2) Notwithstanding subsection (1), a power of attorney empowering a person to execute or to register a sale, mortgage or settlement shall be chargeable with the duty prescribed in Schedule 2 to this Act, for the power of attorney.
5. (3) The parties may determine for themselves which of the instruments for the purposes of subsection (1), shall be considered the principal instruments but only if the duty chargeable on the instrument determined shall be the highest duty which would be chargeable in respect of any of the instruments employed.
6. (4) An instrument modifying the terms of a mortgage in respect of the reduction of the principal or raising or reducing the rate of interest or varying the terms of repayment of the principal shall be charged duty as an agreement.

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

1. An instrument comprising or relating to several distinct matters shall be chargeable with the total amount of the duties with which the separate instruments, each comprising or relating to one of such matters, would be chargeable under this Act

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

1. (1) Subject to section 3, an instrument so framed as to come within two or more of the descriptions in Schedule 2 to this Act shall, where the duties chargeable under those descriptions are different, be chargeable only with the highest of the duties.
2. (2) Notwithstanding subsection (1), this Act shall not render chargeable with the duty prescribed in Schedule 2 to this Act in respect of a counterpart or duplicate of an instrument in respect of which the proper duty has been paid.

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

1. A contract for marine insurance shall not be valid unless it is expressed in a marine policy in accordance with the law relating to marine insurance

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

1. (1) A person carrying on the business of insurance shall file monthly returns with the Commissioner of all sums received in respect of premiums and stamp duty paid on the policies of insurance.
2. (2) Notwithstanding subsection (1), a manager of a takaful business shall file with the Commissioner, monthly returns of all sums received in respect of contributions and stamp duty paid on the policies of takaful on behalf of the participants in each group in the takaful business.
3. (3) On the basis of the monthly returns filed under subsection (1), the Commissioner shall ascertain that the person has paid the proper duty.
4. (4) Where a person fails to deliver the returns under this section, the person shall pay simple interest of two percent of the duty payable for every month during which the failure continues.

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

1. (1) Where a company is to be incorporated in Uganda with limited liability, or where the nominal share capital of a company incorporated in Uganda is to be increased, there shall be delivered, as the case may be, to the Registrar of Companies-
2. (a) a statement of the amount which is to form the nominal share capital of the company to be incorporated; or
3. (b) a statement of the increase of the nominal share capital which may embody the notice of increased capital required by the Companies Act.
4. (2) The statements referred to in subsection (1) shall be charged with duty as specified in Schedule 2 to this Act.
5. (3) The statement of the amount of any increase of nominal capital which is required to be delivered under subsection (1)(b)-
6. (a) shall be delivered to the Registrar of Companies within thirty days after the passing of the resolution authorising the increase; and
7. (b) in default of delivery, the duty, with simple interest on the duty at the rate of two percent per year from the passing of the resolution, shall be recoverable summarily as a civil debt from the company.

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

1. The expense of providing the proper stamp shall be as set out in Schedule 3 to this Act

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

1. Except as expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and the payment shall be evidenced in a manner the Minister may prescribe

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

1. Where the duty with which an instrument is chargeable, or its exemption from duty, depends upon the duty actually paid in respect of another instrument, the payment of the last mentioned duty shall, if application is made in writing to the Commissioner for that purpose, and on production of both the instruments, be denoted upon the first mentioned instrument by endorsement in the prescribed form by the Commissioner

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

1. The duty on a counterpart of duplicates on an instrument, other than a lease, shall not be taken as paid or exemption granted unless duty has been paid or exemption granted in respect of the original instrument

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

1. An instrument chargeable with duty which is executed by a person in Uganda shall be stamped within forty-five days of execution

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

1. (1) An instrument chargeable with duty which is wholly executed outside Uganda shall be stamped within thirty days of being received in Uganda.
2. (2) Notwithstanding subsection (1), a promissory note or bill of exchange payable on demand or at not more than thirty days from sight or date shall be stamped within seven days of being received in Uganda.

Citing judgments are indexed, but no express interpretive proposition has yet passed the passage-verification threshold. Open Judicial treatment for the citing passages.

1. (1) The first holder in Uganda of a bill of exchange or promissory note drawn or made outside Uganda shall, before he or she presents it for acceptance or payment, or endorses, transfers or otherwise negotiates it in Uganda, affix to it the proper stamp and cancel the stamp in the manner prescribed under this Act.
2. (2) Notwithstanding subsection (1), if at the time the bill of exchange, or note comes into the hands of a holder in Uganda-
3. (a) the proper stamp is affixed to it and cancelled in the manner prescribed; and
4. (b) the holder has no reason to believe that the stamp was affixed or cancelled otherwise than by the person and at the time required by this Act, the stamp shall, so far as relates to that holder, be taken to have been duly affixed and cancelled.
5. (3) Subsection (2) does not relieve a person from a penalty incurred by him or her for omitting to affix or cancel a stamp.

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

1. Where an instrument is chargeable with duty in respect of any money expressed in a currency other than that of Uganda, the duty shall be calculated on the value of the money in the currency of Uganda according to the Bank of Uganda exchange rate applying between the currency and the Uganda Shilling on the date of execution of the instrument

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

1. (1) Where an instrument is chargeable with duty in respect of any stock or of any marketable or other security, the duty shall be calculated on the value of the stock or security according to the average price or the value of the stock or security on the date of the instrument.
2. (2) Notwithstanding subsection (1), where the consideration for a conveyance or transfer of property is stock or any marketable or other security and in the opinion of the Commissioner the consideration is inadequate, having regard to the value of the stock or security calculated as provided in subsection (1), duty shall be charged on the value of the property to be conveyed or transferred.

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

1. Where an instrument contains a statement of the current rate of exchange, or average price, as the case may require, and is stamped in accordance with the statement, it shall, so far as regards the subject matter of the statement, be presumed, until the contrary is proved, to be duly stamped

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

1. Where interest is expressly made payable by the terms of an instrument, the instrument shall not be chargeable with duty higher than that with which it would have been chargeable had no mention of interest been made in the instrument

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

1. (1) Where an instrument, other than a promissory note or bill of exchange-
2. (a) is given upon the occasion of the deposit of a marketable security by way of security for money advanced or to be advanced by way of loan, or for an existing or future debt; or
3. (b) makes redeemable or qualifies a duly stamped transfer intended as a security, of a marketable security, it shall be chargeable with duty as if it were an agreement or memorandum of an agreement chargeable with duty under Schedule 2 to this Act.
4. (2) A release or discharge of an instrument shall be chargeable with the same duty as that of the instrument.

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

1. (1) Where property is transferred to a person in consideration, wholly or in part, of any debt due to the person, or subject either certainly or contingently to the payment or transfer of any money or stock, whether being or constituting a charge or incumbrance upon the property or not, the debt, money or stock is to be taken as the whole or part, as the case may be, of the consideration in respect of which the transfer is chargeable with duty.
2. (2) Subsection (1) does not apply to a certificate of sale mentioned in Schedule 2 to this Act.
3. (3) In the case of a sale of property subject to a mortgage or other incumbrance, any unpaid mortgage money or money charged, together with the interest, if any, due on the incumbrance, shall be taken to be part of the consideration for the sale.
4. (4) Where property subject to a mortgage is transferred to the mortgagee, the mortgagee shall be entitled to deduct from the duty payable on the transfer, the amount of any duty already paid in respect of the mortgage.

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

1. (b) where the sum is payable in perpetuity or for an indefinite time not terminable with any life in being at the date of the instrument or conveyance, the total amount which, according to the terms of the instrument or conveyance, will or may be payable during the period of twenty years calculated from the date on which the first payment becomes due; and
2. (c) where the sum is payable for an indefinite time terminable with any life in being at the date of the instrument or conveyance, the maximum amount which will or may be payable as described in paragraph (b) during the period of twelve years calculated from the date on which the first payment becomes due.

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

1. (1) The consideration, if any, and all other facts and circumstances affecting the chargeability of an instrument with duty, or the amount of the duty with which it is chargeable, shall be set out in the instrument.
2. (2) The Commissioner may require a person executing or a person employed or concerned in the preparation of an instrument to give evidence on oath or by affidavit that the facts and circumstances in the instrument are frilly and truthfully set out and for that purpose the Commissioner may administer an oath.
3. (3) A person who, with intent to defraud the Government-
4. (a) executes an instrument in which all the facts and circumstances required by this section to be set out in the instrument are not fully and truly set out;
5. (b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set out all the facts and circumstances; or
6. (c) does any other act calculated to deprive the Government of any duty or penalty under this Act, commits an offence and is liable, on conviction, to a fine not exceeding one hundred currency points.

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

1. (1) Where any property has been contracted to be sold for one consideration for the whole, and is conveyed to the purchaser in separate parts by different instruments, the consideration shall be apportioned in a manner as the parties think fit.
2. (2) A distinct consideration for each separate part is set out in the conveyance relating to each part, and each conveyance shall be chargeable with duty in respect of the distinct consideration set out.
3. (3) Where property contracted-
4. (a) to be purchased for one consideration for the whole by two or more persons jointly; or
5. (b) by any person for himself or herself and others, or wholly for others, is conveyed in parts by separate instruments to the persons by or for whom the property was purchased, for distinct parts of the consideration, the conveyance of each separate part shall be chargeable with duty in respect of the distinct part of the consideration specified in the instrument.
6. (4) Where a person-
7. (a) having contracted for the purchase of any property but not having obtained a conveyance of the property, contracts to sell it to any other person; and
8. (b) the property is in consequence conveyed immediately to the sub-purchaser, the conveyance shall be chargeable with duty in respect of the consideration for the sale by the original purchaser to the sub-purchaser.

3 further items remain in the statutory text above.

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

1. (1) Where, in connection with a reconstruction of a company or the amalgamation of companies it is shown to the satisfaction of the Commissioner that there exists the conditions mentioned in subsection (4), subject to this section-
2. (a) the nominal share capital of the transferee company, or the amount by which the capital of the transferee company has been increased, as the case may be, shall, for the purpose of computing the stamp duty chargeable in respect of that capital, be treated as being reduced by either-
3. (i) an amount equal to the amount of the share capital of the existing company, or, in the case of the acquisition of a part of an undertaking, equal to that proportion of the share capital as the value of that part of the undertaking bears to the whole value of the undertaking; or
4. (ii) the amount to be credited as paid-up on the shares to be issued as such consideration and on the shares, if any, to be issued to creditors of the existing company in consideration of the release of debts due or accruing due to them from the existing company or of the assignment of the debts to the transferee company, whichever amount is the less; and
5. (b) stamp duty in Schedule 2 to this Act shall not be chargeable on any instrument made for the purposes of or in connection with the transfer of the undertaking or shares, or on an instrument made for the purpose of or in connection with the assignment to the transferee company of debts, secured or unsecured, of the existing company, nor shall such duty be chargeable on an instrument vesting, or relating to the vesting of, the undertaking or shares in the transferee company.
6. (2) An instrument under subsection (1) shall not be considered to be duly stamped unless-
7. (a) it is stamped with the duty to which it would but for this section be liable; and
8. (b) in the case of an instrument made for the purposes of or in connection with a transfer to a company within the meaning of the Companies Act, subsection (1)(b) shall not apply unless the instrument is either executed within twelve months from the date of the registration of the transferee company or the date of the resolution for the increase of the nominal share capital of the transferee company, as the case may be; or made for the purpose of effecting a conveyance or transfer in pursuance of an agreement which has been filed, or particulars of which have been filed, with the Registrar of Companies within the period of twelve months.

13 further items remain in the statutory text above.

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

1. (1) Stamp duty under Schedule 2 to this Act shall not be chargeable on an instrument to which this section applies.
2. (2) This section applies to an instrument in respect of which it is shown to the satisfaction of the Commissioner-
3. (a) that the effect of the instrument is to convey or transfer a beneficial interest in property from one company with limited liability, in this section called "the transferor", to another company, in this section called "the transferee";
4. (b) that either-
5. (i) one of the companies is the beneficial owner of not less than ninety percent of the issued share capital of the other company; or
6. (ii) not less than ninety percent of the issued share capital of each of the companies is in the beneficial ownership of a third company with limited liability; and
7. (c) that the instrument was not executed in furtherance of or in connection with an arrangement under which-
8. (i) the consideration for the conveyance or transfer was to be provided directly or indirectly by a person other than a company which at the time of the execution of the instrument was associated with either the transferor or the transferee; or

1 further item remain in the statutory text above.

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

1. (1) A conveyance or transfer operating as a voluntary disposition during the lifetime of the person transferring shall be chargeable with the stamp duty as if it were a conveyance or transfer on sale with the substitution in each case of the value of the property conveyed or transferred for the amount or value of the consideration for the sale.
2. (2) Where an instrument is chargeable with duty both as a conveyance or transfer under this section and as a settlement under Schedule 2 to this Act, the instrument shall be charged with duty as a conveyance or transfer under this section but not as a settlement.
3. (3) A conveyance or transfer, not being a disposition made in favour of a purchaser or incumbrancer or other person in good faith and for valuable consideration, shall for the purpose of this section be taken to be a conveyance or transfer operating as a voluntary disposition during the lifetime of the person transferring.

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

1. (1) Where an instrument, whether executed or not and whether previously stamped or not, is brought to the officer, and the person bringing it applies to have the opinion of that officer as to the duty, if any, with which it is chargeable and pays the prescribed fee the officer shall determine the duty, if any, with which, in his or her judgment, the instrument is chargeable.
2. (2) For the purposes of subsection (1), the officer may require to be furnished with an abstract of the instrument, an affidavit or other evidence as he or she may consider necessary to prove that all the facts and circumstances affecting the chargeability of the instrument with duty, or the amount of the duty with which it is chargeable, are fully and truly set out in it.
3. (3) An officer may refuse to proceed upon an application until the abstract and evidence have been furnished.
4. (4) Any evidence furnished under this section shall not be used against a person in any civil proceeding, except in an inquiry as to the duty with which the instrument to which it relates is chargeable, and every person by whom any such evidence is furnished shall, on payment of the full duty with which the instrument to which it relates is chargeable, be relieved from any penalty which he or she may have incurred under this Act by reason of the omission to state truly in the instrument any of the facts or circumstances required.

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

1. (1) Where an instrument brought to the officer under section 27 is, in the opinion of the officer, one of a description chargeable with duty, and-
2. (a) that officer determines that the duty is already fully stamped; or
3. (b) the duty determined by that officer under section 27 or such sum as, with the duty already paid in respect of the instrument, is equal to the duty determined, has been paid, that officer shall certify by endorsement on the instrument that the full duty, stating the amount, with which it is chargeable has been paid.
4. (2) Where the instrument is, in the opinion of the officer, not chargeable with duty, the officer shall certify in the manner provided in subsection (1) that the instrument is not chargeable to duty.
5. (3) An instrument upon which an endorsement has been made under this section-
6. (a) shall be taken to be duly stamped or not chargeable with duty, as the case may be; and
7. (b) if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped.
8. (4) This section does not authorise the Commissioner to endorse-

3 further items remain in the statutory text above.

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

1. (1) A person-
2. (a) who by law or consent of the parties has authority to receive evidence; and
3. (b) who is in charge of a public office, except a police officer, before whom an instrument chargeable, in his or her opinion, with duty, is produced or comes in the performance of his or her functions, shall, if it appears to that person that the instrument is not duly stamped, impound it.
4. (2) A person mentioned in subsection (1) shall examine every instrument produced or coming before him or her, in order to ascertain whether it is stamped with a stamp of the value and description required by law when the instrument was executed or first executed.
5. (3) This section shall not-
6. (a) be taken to require a judge or magistrate of a criminal court to examine or impound, if he or she does not think fit so to do, any instrument coming before him or her in the course of any proceeding; or
7. (b) be taken to require a magistrate or justice of the peace to examine or impound a document coming before him or her in the course of taking an affidavit or exercising or performing any of the other powers or duties of a notary public or commissioner for oaths.
8. (4) In the case of a judge of the High Court, the duty of examining and impounding an instrument under this section may be delegated to an officer appointed by the court for the purpose.

1 further item remain in the statutory text above.

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

1. (1) An instrument chargeable with duty shall not-
2. (a) be admitted in evidence for any purpose by a person who has by law or consent of the parties' authority to receive evidence; or
3. (b) be acted upon, registered or authenticated by a person, or by a public officer, unless the instrument is duly stamped.
4. (2) An instrument other than a cheque, or a bill of exchange, presented for acceptance, accepted or payable outside Uganda, or a promissory note, shall subject to all just exceptions be admitted in evidence on payment of the duty with which the instrument is chargeable, or, in the case of an instrument which is insufficiently stamped, of the amount required to make up the duty, together with the prescribed penalty, but-
5. (a) where a person from whom a stamped receipt could have been demanded has given an unstamped receipt, and that receipt, if stamped, would be admissible in evidence against him or her, then the receipt shall be admitted in evidence against him or her on payment of the prescribed penalty by the person tendering it;
6. (b) where a contract or agreement of any kind is effected by correspondence consisting of two or more letters and any of the letters bears the proper stamp, the contract or agreement shall be taken to be duly stamped;
7. (c) this section shall not prevent the admission of an instrument in evidence in any proceeding in a criminal court;
8. (d) this section shall not prevent the admission of an instrument in any court when the instrument has been executed by or on behalf of the Government, or where it bears the authentic certificate of the Uganda Revenue Authority as provided by this Act.

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

1. Where an instrument has been admitted in evidence, the admission shall not, except as otherwise provided in this Act, be called in question at any stage of the same suit or proceeding on the ground that the instrument has not been duly stamped

Citing judgments are indexed, but no express interpretive proposition has yet passed the passage-verification threshold. Open Judicial treatment for the citing passages.

1. (1) When the person impounding an instrument under this Act has by law or consent of the parties-
2. (a) authority to receive evidence and admits the instrument in evidence upon payment of the duty with which the instrument is chargeable; or
3. (b) in the case of an instrument insufficiently stamped, of the amount required to make up such duty together with the prescribed penalty, that person shall send to the Commissioner an authenticated copy of the instrument, together with a certificate in writing, stating the amount of duty and penalty levied in respect of the instrument, and shall send the amount to the Commissioner, or to the person appointed by the Commissioner for the purpose.
4. (2) In every other case, the person impounding an instrument shall send it in the original form to the Commissioner.

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

1. (1) Where the Commissioner impounds an instrument under this Act or receives an instrument sent to him or her, not being an instrument chargeable with a duty, or a bill of exchange or promissory note, the Commissioner shall adopt the following procedure-
2. (a) if the Commissioner is of opinion that the instrument is duly stamped, or is not chargeable with duty, he or she shall certify by endorsement on it that it is duly stamped, or that it is not chargeable to duty; or
3. (b) if the Commissioner is of opinion that the instrument is chargeable with duty and is not duly stamped, he or she shall require the payment of the proper duty or the amount required to make up that duty, together with the prescribed penalty.
4. (2) Notwithstanding subsection (1), where an instrument has been impounded only because it has been written in contravention of a provision of this Act, the Commissioner may remit the whole penalty prescribed by this Act.
5. (3) A certificate under this section is, for the purposes of this Act, conclusive evidence of the matters stated in the certificate.

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

1. Where an instrument chargeable with duty is not duly stamped, or a bill of exchange or promissory note, is produced by a person of his or her own motion before the Commissioner within one year from the date of its execution or first execution, and that person brings to the notice of the Commissioner the fact that the instrument is not duly stamped and offers to pay to the Commissioner the amount of the proper duty, or the amount required to make up that duty, and the Commissioner is satisfied that the omission duly to stamp the instrument has been occasioned by accident, mistake or urgent necessity, the Commissioner may waive the penalty due

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

1. (1) Where the duty and penalty, if any, leviable in respect of an instrument has been paid under this Act, the person admitting the instrument in evidence or the Commissioner-
2. (a) shall certify by endorsement on the instrument that the proper duty or, as the case may be, the penalty, stating the amount of each, has or have been levied in respect of the instrument; and
3. (b) the name and residence of the person making payment.
4. (2) An instrument endorsed under subsection (1)-
5. (a) shall be admissible in evidence, and may be registered and acted upon and authenticated as if it had been duly stamped; and
6. (b) shall be delivered on his or her application to the person from whose possession it came into the hands of the officer impounding it, or as that person may direct.
7. (3) Notwithstanding anything in this section, an instrument which has not been admitted in evidence shall not, upon payment of duty, be delivered before the expiration of one month from the date of its impounding, or if the Uganda Revenue Authority has certified that its further detention is necessary and has not cancelled the certificate.

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

1. (1) The taking of proceedings or the payment of a penalty under this Act in respect of an instrument shall not bar the prosecution of a person who appears to have committed an offence under this Act in respect of the instrument.
2. (2) Notwithstanding subsection (1), a prosecution shall not be instituted in the case of an instrument in respect of which a penalty has been paid, unless it appears to the Commissioner that the offence was committed with an intention of evading payment of the proper duty.

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

1. (1) Where a duty or penalty has been paid under this Act by a person in respect of an instrument, and, by agreement or any other enactment in force at the time the instrument was executed, some other person was bound to bear the expense of providing the proper stamp for the instrument, the first mentioned person shall be entitled to recover from that other person the amount of the duty or penalty paid.
2. (2) For the purpose of the recovery, a certificate granted in respect of the instrument under this Act shall be conclusive evidence of the matters certified in it.
3. (3) A person may claim a refund of duty paid in error on an instrument which is not dutiable within one year after the date the duty was paid.
4. (4) The amount referred to in subsection (1) may, if the court deems fit, be included in an order as to costs in any suit or proceeding to which the persons are parties and in which the instrument has been tendered in evidence but if the court does not include the amount in the order, no further proceedings for the recovery of the amount shall be maintainable.

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

1. (1) A person may apply to the Commissioner for a refund of stamp duty paid in excess of the proper duty payable on an instrument.
2. (2) An application for a refund under this section shall be made to the Commissioner within three months from the date of the payment of the stamp duty.
3. (3) Where, in the opinion of the Commissioner, stamp duty in excess of that which is legally chargeable has been charged and paid, the Commissioner may-
4. (a) apply the excess in reduction of any other tax due from the person;
5. (b) apply the balance of the excess, if any, in reduction of any outstanding of the person to pay any other taxes not in dispute; and
6. (c) refund the remainder, if any, to the person.
7. (4) The Commissioner shall, within thirty days of making a decision under this section, serve the person applying for a refund, a notice of the decision, in writing.
8. (5) A person dissatisfied with a decision of the Commissioner under this section may challenge the decision under the objection and appeals procedure set out in this Act.

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

1. (1) Where an instrument sent to the Commissioner under this Act is lost, destroyed or damaged during transmission, the person sending it shall not be liable for the loss, destruction or damage.
2. (2) Where an instrument is about to be sent, the person from whose possession it came into the hands of the person impounding it, the person impounding the instrument may require a copy of the instrument to be made at the expense of the first mentioned person and authenticated by the person impounding the instrument.

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

1. (b) the stamp on a document which is written out wholly or in part, but which is not signed or executed by a party to the document;
2. (c) in the case of bills of exchange, cheques or promissory notes-
3. (i) the stamp on a bill of exchange or cheque signed by or on behalf of the drawer which has not been accepted or made use of in a manner or delivered out of the drawer's hands for any purpose other than by way of tender for acceptance, if the paper on which that stamp is impressed does not bear a signature intended as or for the acceptance of a bill of exchange or cheque to be written on it afterwards;
4. (ii) the stamp on a promissory note signed by or on behalf of the maker which has not been made use of in any manner or delivered out of the maker's hands;
5. (iii) the stamp used or intended to be used for a bill of exchange, cheque or promissory note signed by, or on behalf of, its drawer, but which from any omission or error has been spoiled or rendered useless, although in the case of a bill of exchange or cheque, it may have been presented for acceptance or accepted or endorsed, or, being a promissory note, may have been delivered to the payee, if another completed and duly stamped bill of exchange, cheque or promissory note is produced identical in every particular, except in the correction of the omission or error, with the spoiled bill, cheque or promissory note;
6. (d) the stamp used for an instrument, executed by a party to it, which-
7. (i) is afterwards found to be void;
8. (ii) is afterwards found unfit by reason of an error or mistake in it, or the purpose originally intended;

6 further items remain in the statutory text above.

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

1. The Commissioner may make allowance for stamped papers used for printed forms of instruments by a banker or by an incorporated company or other body corporate, if for any sufficient reason the forms have ceased to be required by the banker, company or body corporate, if the Commissioner is satisfied that the duty in respect of the stamped papers has been duly paid

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

1. (b) a stamp used for an instrument is inadvertently rendered useless because that instrument is written in contravention of this Act, the Commissioner may, on application made within six months after the date of the instrument, or, if it is not dated, within six months after its execution by the person by whom it was first or alone executed, and upon the instrument, if chargeable with duty, being re-stamped with the proper duty, cancel and allow as spoiled the stamp misused or rendered useless.

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

1. Where allowance is made for spoiled or misused stamps, the Commissioner may give in place of the spoiled or misused stamp, other stamps of the same description and value or if the Commissioner thinks fit, stamps of any other description to the same amount in value or at the discretion of the Commissioner, the same value in money

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

1. (1) Where a duly stamped debenture is renewed by the issue of a new debenture in the same terms, the Commissioner shall, upon application made within one month after the renewal, repay to the person issuing the debenture the value of the stamp on the original or on the new debenture, whichever is the less, if the original debenture is produced before the Commissioner and cancelled by him or her in the manner determined by the Commissioner.
2. (2) A debenture shall be taken to be renewed in the same terms within the meaning of this section notwithstanding the following changes-
3. (a) the issue of two or more debentures in place of one original debenture where the total amount secured is the same;
4. (b) the issue of one debenture in place of two or more original debentures, where the total amount secured is the same;
5. (c) the substitution of the name of the holder at the time of renewal for the name of the original holder; or
6. (d) the alteration of the rate of interest or the dates of payment of the debenture.

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

1. (1) Where a person liable to pay duty is dissatisfied with a decision made under this Act, that person may, within forty-five days after service of the notice of the decision, lodge with the Commissioner an objection to the decision.
2. (2) An objection to a decision shall be in writing and state precisely the grounds upon which it is made.
3. (3) Where a person fails to lodge an objection within the period stated in subsection (1), the Commissioner may, upon application in writing by the person liable to pay duty, extend the time for lodging an objection.
4. (4) An application under subsection (3) shall only be granted where the Commissioner is satisfied that the failure of the person to lodge an objection was due to absence from Uganda, sickness or other reasonable cause.
5. (5) Where the Commissioner refuses to grant an extension of time under subsection (3), the person liable to pay duty may, within thirty days after service of notice of the decision, apply to the Tribunal for a review of the decision.
6. (6) After consideration of the objection to the decision, the Commissioner may allow the objection in whole or in part and amend the decision accordingly, or disallow the objection.
7. (7) The decision of the Commissioner under subsection (6) shall be referred to as an "objection decision".
8. (8) Where an objection decision has not been made by the Commissioner within thirty days after the person lodged the objection with the Commissioner, the person may, by notice in writing to the Commissioner, elect to treat the Commissioner as having made a decision to allow the objection.

1 further item remain in the statutory text above.

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

1. (1) A person dissatisfied with an objection decision may, within thirty days after being served with notice of the objection decision, lodge an application with the Tribunal for review of the objection decision and shall serve a copy of the application on the Commissioner.
2. (2) An appeal lodged under subsection (1) shall be conducted in accordance with the Tax Appeals Tribunals Act.
3. (3) A person shall, before lodging an application with the Tribunal, pay to the Commissioner, thirty percent of the duty in dispute or that part of the duty assessed which is not in dispute, whichever is the greater.

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

1. (1) A party who is dissatisfied with the decision of the Tribunal may, within thirty days after being notified of the decision, lodge a notice of appeal with the Registrar of the High Court and the party appealing shall serve a copy of the notice of appeal on the other party to the proceedings before the Tribunal.
2. (2) An appeal to the High Court shall be made on a question of law only and the notice of the appeal shall state the question or questions of law that are to be raised on the appeal.
3. (3) An appeal under subsection (1) to the High Court shall be made by lodging a notice of appeal with the Registrar of the High Court within forty-five days after service of notice of the objection decision.
4. (4) A person who has lodged a notice of appeal with the Registrar of the High Court shall, within five working days after doing so, serve a copy of the notice of appeal on the Commissioner.

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

1. A party to a proceeding before the High Court who is dissatisfied with the decision of the High Court may, with leave of the Court of Appeal, appeal against the decision to the Court of Appeal

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

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

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

1. (1) Duty, when it becomes due and payable, is a debt to the Government of Uganda and is payable to the Commissioner in the manner and at the place prescribed.
2. (2) Duty that has not been paid when it is due and payable may be sued for and recovered in a court of competent jurisdiction by the Commissioner acting in the Commissioner's official name, subject to the general directions of the Attorney General.
3. (3) In a suit under this section, the production of a certificate signed by the Commissioner stating the name and address of the person liable and the amount of the duty due and payable by the person shall be sufficient evidence of the amount of the duty due and payable by that person.

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

1. (1) Where a person fails to pay duty on the date on which the duty is payable and the duty is not the subject of a dispute, the Commissioner may, by notice in writing, require a person who-
2. (a) owes money to the person liable to pay duty;
3. (b) holds money for, or on account of the person liable to pay duty;
4. (c) holds money on account of some other person for payment to the person liable to pay duty; or
5. (d) has authority from some other person to pay money to the person liable to pay duty, to pay that money to the Commissioner on the date stated in the notice, up to the amount of the duty due.
6. (2) The date stated in the notice under subsection (1) must not be a date before the money becomes due to the person liable to pay duty, or is held on behalf of the person liable to pay duty.
7. (3) At the same time that notice is served under subsection (1), the Commissioner shall also serve a copy of the notice on the person liable to pay duty.
8. (4) Where a person served with a notice under subsection (1) is unable to comply with the notice by reason of lack of money owing to, or held for, the person liable to duty, the person shall, as soon as is practicable and in any case before the payment date stated in the notice, notify the Commissioner in writing setting out the reasons for the inability to comply.

3 further items remain in the statutory text above.

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

1. (1) The Commissioner may recover any unpaid duty by distress proceedings against the movable property of a person liable to pay duty, in this section referred to as the "person liable".
2. (2) In accordance with subsection (1), the Commissioner shall issue an order in writing specifying the person against whose property the proceedings are authorised, the location of the property and the duty liability to which the proceedings relate, and may require a police officer to be present while distress is being executed.
3. (3) For the purposes of executing distress under subsection (1), the Commissioner may, at any time, enter any house or premises described in the order authorising the distress proceedings.
4. (4) The property upon which distress is levied under this section, other than perishable goods, shall be kept for not more than fourteen days either at the premises where the distress was levied or at any other place that the Commissioner may consider appropriate, at the cost of the person liable.
5. (5) Where the person liable does not pay the duty due, together with the costs of the distress-
6. (a) in the case of perishable goods, within a period that the Commissioner considers reasonable having regard to the condition of the goods; or
7. (b) in any other case, within fourteen days after the distress is levied, the property distrained may be sold by public auction or otherwise dealt with in any other manner as the Commissioner may direct.
8. (6) The proceeds of a disposal under subsection (5) shall be applied by the auctioneer or seller towards the cost of taking, keeping and selling the property distrained upon, and towards the payment of the duty due.

3 further items remain in the statutory text above.

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

1. (1) A receiver shall, in writing, notify the Commissioner within fourteen days of being appointed to the position of receiver or of taking possession of an asset in Uganda, whichever occurs first.
2. (2) The Commissioner may, in writing, notify a receiver of the amount which appears to the Commissioner to be sufficient to provide for any duty which is or will become payable by the person whose assets are in the possession of the receiver.
3. (3) A receiver shall not part with an asset in Uganda which is held by the receiver in the capacity as receiver without the prior written permission of the Commissioner.
4. (4) A receiver-
5. (a) shall set aside, out of the proceeds of sale of an asset, the amount notified by the Commissioner under subsection (2), or such lesser amount as is subsequently agreed on by the Commissioner;
6. (b) is liable to the extent of the amount set aside for the duty of the person who owned the asset; and
7. (c) may pay any debt that has priority over the duty referred to in this section notwithstanding any provision of this section.
8. (5) Where the receiver fails to comply with this section, the receiver is personally liable for the amount required to be set aside.

7 further items remain in the statutory text above.

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

1. (1) Where a person who is the owner of land or buildings situated in Uganda fails to pay duty, the Commissioner may, by notice in writing, notify the person of the intention to apply to the Registrar of Titles that that land or buildings be the subject of security for the duty as specified in the notice.
2. (2) Where, within thirty days after the date of service of the notice under subsection (1), a person on whom a notice has been served fails to make payment of the whole of the amount of the duty specified in the notice, the Commissioner may, by notice in writing, in this section referred to as a "notice of direction", direct the Registrar of Titles that the land or buildings of the person, to the extent of the interest of the person in the land or buildings, be the subject of security for unpaid duty in the amount specified in the notice.
3. (3) Where a notice of direction is served on the Registrar of Titles under subsection (2), the Registrar of Titles shall, without fee, register the direction as if it were an instrument or mortgage over, or charge on, the land or buildings.
4. (4) Upon registration of the direction under subsection (3), the registration shall, subject to any prior mortgage or charge, operate as a legal mortgage over or charge on the land or buildings to secure the amount of the unpaid duty.
5. (5) Upon receipt of the whole of the amount of duty secured under subsection (4), the Commissioner shall serve notice on the Registrar of Titles cancelling the direction made under subsection (2) and the Registrar of Titles shall, without fee, record the cancellation and thereupon the direction shall cease to exist.

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

1. (1) Any person who-
2. (a) draws, makes, issues, endorses or transfers or signs, otherwise than as a witness, or presents for acceptance or payment, or accepts, pays or receives payment of, or in any manner negotiates a bill of exchange, cheque or promissory note without it being duly stamped;
3. (b) executes or signs, otherwise than as a witness, any other instrument chargeable with duty without it being duly stamped; or
4. (c) votes or attempts to vote under a proxy not duly stamped, commits an offence and is liable, on conviction, to a fine not exceeding one hundred currency points or to imprisonment for a term not exceeding six months, or both.
5. (2) Where a share warrant is issued without being duly stamped, the company issuing it, and every person who, at the time when it is issued, is the managing director or secretary or other principal officer of the company, commits an offence and is liable, on conviction, to a fine not exceeding one hundred currency points.

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

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

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

1. (1) Any person who-
2. (a) receives, or takes credit for, a premium or consideration for a contract of insurance and does not, within one month after receiving, or taking credit for, the premium or consideration, make out and execute a duly stamped policy of insurance; or
3. (b) makes, executes or delivers out a policy which is not duly stamped, or pays or allows in account, or agrees to pay or allow in account, any money upon, or in respect of, that policy, commits an offence and is liable, on conviction, to a fine not exceeding one hundred currency points or to imprisonment for a term not exceeding six months, or both.
4. (2) Subsection (1) shall not apply to policies of insurance against accident in respect of which an agreement for the composition of stamp duty has been entered into under this Act.

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

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

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

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

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

1. (b) not authorised to sell stamps, who sells stamps;
2. (c) authorised to sell stamps, who sells unauthorised stamps; or
3. (d) who forges a stamp, commits an offence and is liable, on conviction, to a fine not exceeding one hundred currency points or to imprisonment for a term not exceeding six months, or both.

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

1. A person who has in his or her custody any registers, books, records, papers, documents or proceedings, the inspection of which may tend to secure any duty or to prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all reasonable times permit a person authorised in writing by the Commissioner to inspect for such purpose the registers, books, papers, documents and proceedings, and to take such notes and extracts as he or she may deem necessary, without fee or charge

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

1. (1) For purposes of determining whether an instrument is chargeable with duty under this Act, the Commissioner may re-characterise an instrument under Islamic financial business not provided for under this Act to the equivalent instrument under conventional financial services for purposes of reflecting the equivalent economic substance, rather than the form.
2. (2) The Commissioner shall comply with Shari'ah principles in re-characterising an instrument under Islamic financial business that is not provided for under this Act.

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

1. (1) The Minister may, by statutory instrument, with the approval of Cabinet, amend Schedule 1 to this Act.
2. (2) An instrument made under subsection (1) shall as soon as practicable after publication in the Gazette be laid before Parliament and Parliament may within twenty-one sitting days, by resolution, annul the instrument.

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

1. (1) The Minister may, by statutory instrument, make regulations generally to give effect to this Act.
2. (2) Without limiting the general effect of subsection (1), the Minister may make regulations relating to -
3. (a) the supply and sale of stamps and stamped papers;
4. (b) the persons authorised to sell stamps and all matters relating to the sale of stamps;
5. (c) the reduction, remission or compounding duties;
6. (d) the manner of using stamps on instruments chargeable with the duty including the description of stamps which may be used, the number of stamps which may be used, the size of the paper on which the stamps are written;
7. (e) the admission in evidence of improperly stamped instruments;
8. (f) the issue of stamps certificates including the manner of delegating the authority to issue those certificates;

6 further items remain in the statutory text above.

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

1. (1) A statutory instrument made under the Stamps Act, Cap. 342 (Revised Edition, 2000) and in force at the commencement of this Act shall continue in force until repealed under this Act.
2. (2) This Act shall not affect the duties chargeable under any other law for the time being in force relating to court fees.
3. (3) Until regulations are made under this Act to the contrary, any stamps which might lawfully be used immediately before the commencement of this Act for the payment of duties with which instruments were charged may be used for the purposes of this Act.

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