An Act to amend the Tax Procedures Code Act, Cap. 343 to provide for the use of the national identification number and the registration number as tax identification numbers; to provide for a gaming and betting centralised payment gateway system;
An Act to amend the Tax Procedures Code Act, Cap. 343 to provide for the use of the national identification number and the registration number as tax identification numbers; to provide for a gaming and betting centralised payment gateway system;
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Uganda
An Act to amend the Tax Procedures Code Act, Cap. 343 to provide for the use of the national identification number and the registration number as tax identification numbers; to provide for a gaming and betting centralised payment gateway system;
penal tax equivalent to double the gaming or withholding tax due or five thousand five hundred currency points, whichever is higher
A taxpayer exempted from tax under a tax law shall at all times maintain the requirements required for the taxpayer to be granted an exemption under the tax law.
A taxpayer who fails to comply with subsection (1) shall be liable to pay the tax due for the period for which the taxpayer fails to maintain the requirements required for the taxpayer to be granted an exemption under the tax law.
For the purposes of subsection (2), the tax due shall be paid personally by the taxpayer who failed to maintain the exemption requirements."
Cross References
National Payment Systems Act, Cap. 59 Registration of Persons Act, Cap. 332
Original Laws of Uganda consolidation — 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.
