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Tax Procedures Code (Amendment) Act

Act 11 of 2019 Current version · as at 30 August 2019

An Act to amend the Tax Procedures Code Act, 2014, to write off all unpaid taxes by Government as at 30" June 2019, to empower the Commissioner General compound offences and to insert a new Schedule 4 on list of returns filed with the Comm issioner General.

Enacted2019
Commenced01 July 2019
Last amended—
Point-in-time consolidation · as at 30 August 2019. 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 amend the Tax Procedures Code Act, 2014, to write off all unpaid taxes by Government as at 30" June 2019, to empower the Commissioner General compound offences and to insert a new Schedule 4 on list of returns filed with the Comm issioner General.

Jurisdiction
Uganda
Type
Principal Legislation
Status
In force
Language
English

Full text of the Act

0 parts · 6 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

Tax Procedures Code (Amendment) Act

Commenced on 01 July 2019

[This is the version of this document at 30 August 2019.]

An Act to amend the Tax Procedures Code Act, 2014, to write off all unpaid taxes by Government as at 30" June 2019, to empower the Commissioner General compound offences and to insert a new Schedule 4 on list of returns filed with the Comm issioner General.

2. Amendment of section 3 of the Tax Procedures Code Act

2014 The Tax Procedures Code Act, 2014 in this Act referred to as the Principal Act, is amended in section 3 by substituting for the words "Third schedule" appearing in the definition of "tax return", the words "Schedule 4",

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 3 of the Tax Procedures Code Act”.

“2014 The Tax Procedures Code Act, 2014 in this Act referred to as the Principal Act, is amended in section 3 by substituting for the words "Third schedule" appearing in the definition of "tax return", the words "Schedule 4",”
Primary legislation Source quotation matched
Practical effect

Use this section as the starting statutory rule for “Amendment of section 3 of the Tax Procedures Code 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
Section 3 · Insertion of new section 40A to principal Act Tax Procedures Code 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. Insertion of new section 40A to principal Act

The principal Act is amended by inserting immediately after section

"40A. Tax due and payable by Government (1) The Minister shall pay any tax due and payable by Government, arising from a commitment made by Government to pay tax on behalf of a person or owing from Government as counterpart funding for aid funded projects.

(2)

Notwithstanding subsection (1), all unpaid taxes by Government as at 31* June, 2019 are written off.

(3)

The Minister shall publish in the Gazette, a list of all taxes waived under subsection (2)."

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 “Insertion of new section 40A to principal Act”.

“The principal Act is amended by inserting immediately after section”
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.

2
  1. (2) Notwithstanding subsection (1), all unpaid taxes by Government as at 31* June, 2019 are written off.
  2. (3) The Minister shall publish in the Gazette, a list of all taxes waived under subsection (2)."
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

4. Amendment of section 66 of the principal Act

Section 66 of the principal Act is amended by inserting immediately after subsection (1), the following-

"(la) Where a person has committed an offence under a tax law, other than under section 63 of this Act and that person voluntarily discloses the commission of the offence to the Commissioner, at any time prior to the commencement of court proceedings, the Commissioner may enter into an agreement with the offender to compound the offence if the offender agrees to pay to the Commissioner the outstanding unpaid tax and that person shall not be required to pay any interest or fine due."

Section analysis Source-linked statutory analysis Source linked
Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.
What this section does
Offence or consequence

This section creates or governs statutory liability concerning “Amendment of section 66 of the principal Act”.

“Section 66 of the principal Act is amended by inserting immediately after subsection (1), the following-”
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. "(la) Where a person has committed an offence under a tax law, other than under section 63 of this Act and that person voluntarily discloses the commission of the offence to the Commissioner, at any time prior to the commencement of court proceedings, the Commissioner may enter into an agreement with the offender to compound the offence if the offender agrees to pay to the Commissioner the outstanding unpaid tax and that person shall not be required to pay any interest or fine due."
Judicial interpretation

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

0

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

Related provisions

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

Amendment notes

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

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

5. Insertion of new section 74A

The principal Act is amended by inserting immediately after section

"74A. Payment of informers The Commissioner General shall pay to a person who provides information leading to the recovery ofa tax or duty, the equivalent of five percent of the principal tax or duty recovered."

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 “Insertion of new section 74A”.

“The principal Act is amended by inserting immediately after section”
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. "74A. Payment of informers The Commissioner General shall pay to a person who provides information leading to the recovery ofa tax or duty, the equivalent of five percent of the principal tax or duty recovered."
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 the Finance Act,

The Finance Act, 2014 is amended by repealing section 8 .

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 Finance Act,”.

“The Finance Act, 2014 is amended by repealing section 8.”
Primary legislation Source quotation matched
Practical effect

Use this section as the starting statutory rule for “Amendment of the Finance 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
Finance 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

7. Insertion of new Schedule

The principal Act is amended by inserting immediately after Schedule

"SCHEDULE 4 Section 3

Tax returns filed with Commissioner General

(a)

Value Added Tax return;

(b)

Income Tax return;

(c)

Withholding Tax return;

(d)

Excise Duty retum;

(e)

Tax return under section 50 of the Lotteries and Gaming Act, 2016; and

(f)

Stamp Duty return."

Act 11 Tax Procedures Code (Am endment) Act 2019 Cross Reference

Lotteries and Gaming Act, 2016 Act 7 of 2016

Section analysis Source-linked statutory analysis Source linked
Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.
What this section does
Governing rule

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

“The principal Act is amended by inserting immediately after Schedule”
Primary legislation Source quotation matched
Practical effect

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

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

Operative requirements extracted from the consolidated text.

6
  1. (a) Value Added Tax return;
  2. (b) Income Tax return;
  3. (c) Withholding Tax return;
  4. (d) Excise Duty retum;
  5. (e) Tax return under section 50 of the Lotteries and Gaming Act, 2016; and
  6. (f) Stamp Duty return."
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 3 · Insertion of new section 40A to principal Act Lotteries and Gaming 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 30 August 2019) — 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.