FINANCE ACT, 2009.
ARRANGEMENT OF SECTIONS.
Section
2. Prohibition of importation of used refrigerators, freezers, computers and television sets.
3. Prohibition of importation, local manufacture, sale or use of plastic bags.
4. Prohibition of export of scrap.
5. Amendment of Finance Act, 2006.
FINANCE ACT, 2009.
Commencement: 1 July, 2009.
An Act to prohibit the importation of used refrigerators, freezers, computers and television sets; to prohibit the importation, local manufacture, sale or use of polyethene bags; to amend the Finance Act, 2006 to replace the First and Second Schedules and for related matters.
This Act shall be deemed to have come into force on 1st”> July, 2009.
2. Prohibition of importation of used refrigerators, freezers, computers and television sets.
(1) The importation of used refrigerators, freezers, computers and television sets is prohibited with effect from the 31st”> day of March, 2010.
(1a) A person who imports a used refrigerator, freezer, computer or a television set in contravention of subsection (1) commits an offence and is liable on conviction to a fine not exceeding 700 currency points or imprisonment not exceeding eight years or both.
(2) The Minister responsible for finance in consultation with the Minister responsible for the environment shall have power to make regulations for the purpose of giving full effect to this section.
3. Prohibition of importation, local manufacture, sale or use of plastic bags.
(1) The importation, local manufacture, sale or use of sacks and bags of polymers of ethene and polyethene is prohibited with effect from 31st”> March, 2010.
(1a) A person who imports, manufactures, sells or uses a sack or a bag made of polymers of ethene and polyethene in contravention of subsection (1) commits an offence and is liable on conviction to a fine not exceeding 700 currency points.
(2) Notwithstanding subsection (1) of this section, the Minister responsible for finance in consultation with the Minister responsible for the environment shall, by regulations which shall be laid before Parliament, establish a list of sacks and bags of polymers of ethylene, polyethylene and other plastics necessary for use in exceptional cases.
(3) The Minister responsible for finance in consultation with the Minister responsible for the environment shall have power to make regulations for the purpose of giving full effect to this section.
(3a) Regulations made under subsection (3) may—
(a) prescribe fees and forms for the purposes of the regulations;
(b) provide for civil penalties to be imposed in respect of any breach of the regulations;
(c) in relation to any contravention of the regulations—
(i) prescribe a penalty not exceeding a fine of 500 currency points;
(ii) prescribe a severer penalty in respect of a second or subsequent conviction for the same offence;
(iii) in the case of a continuing offence, provide for the imposition of an additional penalty not exceeding a fine of 150 currency points in respect of each day on which the offence continues.
(3b) The Uganda Revenue Authority may sue for and recover any civil penalty imposed under regulations made under subsection (3a).
(4) In this section a reference to polyethene means a synthetic plastic material made up of numerous simple chemicals called ethene used for packaging.
4. Prohibition of export of scrap.
The exportation of scrap of all kinds of metals is prohibited.
5. Amendment of Finance Act, 2006.
The Finance Act, 2006 is amended—
(a) by substituting for the First Schedule the following—
First Schedule.
Fees for services and various documents under the traffic and road safety Act, 1998.
|
Item |
Fees |
|
|
1. |
Registration fees on new registration— |
|
|
(a) Sedan cars, saloon cars, estate cars but excluding dual purpose goods passenger vehicles |
1,000,000 |
|
|
(c) Estate and station wagon vehicles with 3500 cc, engine capacity and above |
1,500,000 |
|
|
(e) Ambulances, prisons vans |
300,000 |
|
|
(f) Hearses |
800,000 |
|
|
Goods vehicles (including dual purpose vehicles/passenger vehicles), light goods vehicles |
||
|
Type of vehicle— |
||
|
(g) Agricultural tractors |
250,000 |
|
|
(h) Goods vehicles with les {mprestriction ids=”1,2,3″} s than two tonnes loading capacity |
900,000 |
|
|
(i) Goods vehicles with two tonnes or more of loading capacity and less than seven ton L/C |
1,000,000 |
|
|
(j) Goods vehicles with seven tonnes or more and less than ten tonnes loading capacity |
1,050,000 |
|
|
(k) Goods vehicles with ten tonnes or more of loading capacity |
1,250,000 |
|
|
(l) Prime movers/Tractor heads |
1,250,000 |
|
|
(m) Engineering plant and other related vehicles |
1,500,000 |
|
|
(n) Agricultural trailers |
300,000 |
|
|
(o) Trailers and semi trailer with gross weight less than seven tonnes |
700,000 |
|
|
(p) Trailers and semi trailer with gross weight of seven tonnes or more |
1,000,000 |
|
|
2. |
Re-registration fees for motor vehicles |
200,000 |
|
3. |
Registration fees for motor cycles |
130,000 |
|
4. |
Re-registration fees for motor cycles |
100,000 |
|
5. |
Registration fees for personalised number plate vehicles |
6,000,000 |
|
6. |
Registration fees for personalised number plate for motor cycles |
1,500,000 |
|
7. |
Alteration of particulars motor vehicles (each item) |
20,000 |
|
8. |
Certified copies of record |
20,000 |
|
9. |
Search fees |
20,000 |
|
10. |
Dealers motor vehicle licence per year |
200,000 |
|
11. |
Duplicate number plate |
20,000 |
|
12. |
OTV Licence— |
|
|
(a) Commercial vehicles not exceeding two tons loading capacity |
70,000 |
|
|
(b) Commercial vehicles exceeding two tons loading capacity |
180,000 |
|
|
13. |
Transfer fees— |
|
|
(a) Motor Cycle |
50,000 |
|
|
(b) Motor cars and other dual purpose vehicles |
60,000 |
|
|
(c) Other motor vehicles, trailers, tractors or engineering |
80,000 |
|
|
14. |
Duplicate receipt and other licence certificate |
20,000 |
|
15. |
Duplicate registration book |
20,000 |
|
16. |
Duplicate driving permit |
35,000 |
|
17. |
Vehicle examination fees (Inspection fees)— |
|
|
(a) Motor Cycles |
7,000 |
|
|
(b) Motor cars and other dual purpose light goods vehicles, vehicles excluding light goods vehicles |
12,000 |
|
|
(c) Other motor vehicles, trailers, tractors or engineering |
10,000 |
|
|
(d) Agricultural tractors |
10,000 |
|
|
18. |
Driving permits (Original)— |
|
|
(a) one year |
50,000 |
|
|
(b) three years |
60,000 |
|
|
Driving permit (renewal) |
||
|
(a) one year |
40,000 |
|
|
(b) three years |
50,000 |
|
|
19. |
Driving permit exchange— |
|
|
(a) one year |
50,000 |
|
|
(b) three years |
60,000 |
|
|
20. |
Driving permit provisional |
18,000 |
|
21. |
Accident report |
60,000 |
|
22. |
Sketch plan |
25,000 |
|
23. |
Test fees (per class) |
25,000 |
|
24. |
Endorsement of third party interest |
50,000 |
|
25. |
Extention (per class) |
35,000 |
|
26. |
Duplicate order form |
20,000 |
|
27. |
Form fees (per form) |
6,000 |
|
28. |
Order form (set) |
5,000 |
|
29. |
Cancellation fees |
20,000 |
|
30. |
De-registration for export— |
|
|
(a) Motor cycles |
180,000 |
|
|
(b) Station wagon |
350,000 |
|
|
(c) Salon vehicles |
300,000 |
|
|
(d) Commercial vehicles |
400,000 |
|
|
(e) Agricultural tractors |
15,000,000 |
|
|
(f) Omnibus |
400,000 |
|
|
(h) Engineering plant and other related vehicles |
12,000,000 |
|
|
(i) Agricultural trailer |
5,000,000″ |
|
(b) by substituting for the Second Schedule the following—
Second Schedule.
s. 3.
Environmental levy.
|
(a) |
Motor vehicles (excluding goods vehicles) which are 8 years old and above |
20% of CIF value |
|
(b) |
Cookers |
Shs.50,000/= |
|
(c) |
Radios |
Shs.50,000/= |
|
(d) |
Other household appliances |
Shs.50,000/= |
|
(f) |
Used clothing, used shoes and other used articles |
10% of CIF value.” |
|
History |
|
|
Legislation |
Number |
| Act | 14/2009 |
| Act | 22/2010 |
Cross Reference
Finance Act, Act No. 32 of 2006.
{/mprestriction}