(1)
The objects of the bureau are-
(a)
to administer and give effect to the relevant laws and to provide registration services and collect and account for all revenue provided for under those laws; and
(b)
to advise the Government on matters relating to registration services under the relevant laws and to assist the Government in the formulation of policy relating to the collection of revenue.
(2)
Without prejudice to the general application of subsection (1), the bureau shall, for the purpose of achieving its objects, have the following functions-
(a)
to carry out all registrations required under the relevant laws;
(b)
to maintain registers, data and records on registrations affected by the bureau and to act as a clearing house for information and data on those registrations;
(c)
to evaluate from time to time the practicability and efficacy of the relevant laws and advise the Government accordingly;
(d)
to carry on research and also disseminate research findings in the fields covered by the relevant laws through seminars, workshops, publications or other means and to recommend to the Government any improvements in the relevant laws appearing to the bureau to be required as a result;
(e)
to charge fees for any services performed by the bureau;
(f)
to perform any other function or to carry out such other activity as may be conducive or incidental to the efficient discharge of its objects or as the Minister may, by statutory instrument, direct.
(3)
The bureau shall act as the agent of the Uganda Revenue Authority in the collection of stamp duty under the Stamps Act in respect of any documents or other matter on or in respect of which stamp duty is required to be paid and connected with the functions of the bureau under this Act.
(4)
Subject to subsection (3), the Registrar General shall be deemed to be the revenue authority within the meaning of section 1 of the Stamps Act.
(5)
In the performance of its functions under subsection (3), the bureau shall act subject to the written directions of the Minister responsible for finance.
(6)
The Stamps Act shall have effect subject to such modifications as may be necessary for giving effect to this section.