FINANCE ACT, 2013

ARRANGEMENT OF SECTIONS.

Section

PART I
PRELIMINARY.

1. Commencement.

PART II
REVISION OF MOTOR VEHICLE AND MOTOR CYCLE REGISTRATION FEES.

2. Amendment of Finance Act, 2006 as amended by the Finance (Amendment) Act 2010.

PART III
AMENDMENT OF TRAFFIC AND ROAD SAFETY ACT, 1998.

3. Amendment of section 31 of Cap. 361.

PART IV
FISH LEVY.

4. Imposition of fish levy.

PART V
REVISION OF FEES PAYABLE UNDER SPECIFIED ENACTMENTS.

5. Revision of fees payable under specified enactments.

Schedule 1. Revised fees payable under specified enactments.

FINANCE ACT, 2013

Commencement: 1 July, 2013.

An Act to provide for the alteration of certain taxes and duties, to amend certain enactments relating to taxes; to revise the non tax revenue in various enactments and for related matters.

PART I
PRELIMINARY.

1. Commencement.

This Act shall be deemed to have come into force on 1st”> July 2013.

PART II
REVISION OF MOTOR VEHICLE AND MOTOR CYCLE REGISTRATION FEES.

2. Amendment of Finance Act, 2006 as amended by the Finance (Amendment) Act 2010.

Part II of the First Schedule to the Finance Act, 2006 as amended by the Finance (Amendment) Act 2010 is amended by—

(a) substituting for items 1(a), (b), (c) and (d) the following—

(a)

Sedan cars, saloon cars, estate cars but excluding dual purpose goods passenger vehicles.

Shs. 1,200,000/=

(b)

Passenger vehicles, including light omnibuses having seating accommodation not exceeding 28 passengers

Shs. 1,200,000/=

(d)

Medium omnibuses and heavy omnibuses having seating accommodation of more than 28 passengers

Shs. 1,200,000/=

(c)

Estate and station wagon vehicles with engine capacity of 3,500 cc or above

Shs. 1,700,000/=

(b) substituting for item 3 the following—

“3

Registration fees for motor cycles

Shs. 250,000/=

“8

Certified copies of record

Shs. 40,000/=

PART III
AMENDMENT OF TRAFFIC AND ROAD SAFETY ACT.

3. Amendment of section 31 of Cap. 361.

Section 31 of the Traffic and Road Safety Act is amended by substituting for subsection (1) the following—

“(1) Within 14 days after the sale or other disposition of any kind of any registered motor vehicle, trailer or engineering plant, the person selling or otherwise disposing of it shall notify the licensing officer, in the prescribed form accompanied by the prescribed fee, of the sale or disposition, the name and address of the new owner, the mileage recorded on the mileage recorder, if any, of the motor vehicle, trailer or engineering plant and other particulars as may be prescribed.”

PART IV
FISH LEVY.

4. Imposition of fish levy.

(1) A fish levy is imposed on fish exports originating from or caught in the fishing waters of Uganda.

(2) The fish levy shall be payable at the following rates—

(a) large fish species (fresh, salted or smoked) at USD 05 cents per kilogram Free On Board (F.O.B);

(b) fish bladder (Maws) at USD 20 cents per kilogram Free On Board (F.O.B);

(d) industrial by-products (fish frames, fat, skin, fish off cuts and fish oil) at USD 02 cents per kilogram for export.

(3) The levy shall be collected by the Uganda Revenue Authority and remitted to the Consolidated Fund.

PART V
REVISION OF FEES PAYABLE UNDER SPECIFIED ENACTMENTS.

5. Revision of fees payable under specified enactments.

The fees payable under the enactments specified in Schedule 1 are revised in accordance with that Schedule—

Schedule 1.

Revised fees payable under specified enactments.

	Item	Fees payable (in Uganda Shillings unless specified otherwise)
BUSINESS NAMES REGISTRATION ACT
1.	For certified copy of certificate of registration (per copy)	5,000
CATTLE TRADERS ACT
2.	For the issue or renewal of a cattle trader’s licence	100,000
3.	For the issue of an exporting licence	100,000
MINING ACT
4.	Registration	500,000
5.	Preparation	800,000
6.	Renewal	1,000,000
7.	Annual mineral rent	50000 p.a/sq.Km
8.	Transfer	10,000,000
9.	Extract	100,000/page of registered document
	Location license
10.	Preparation fees	500,000
11.	Renewal fees	800,000
	Exploration license
11(a)	Registration	500,000
11(b)	Preparation fees	1,000,000
11(c)	Renewal	1,000,000
11(d)	Annual mineral rent	50,000 p.a/Sq.Km
11(e)	Transfer	10,000,000
11(f)	Prospecting	5,000,000
11(g)	Surrender	500,000
11(h)	Suspension certificate	400,000
11(i)	Extract	100,000
HIDE AND SKIN TRADE ACT.
12.	For the issue of a buyers licence	100,000
13.	For the issue of an exporters-buyers licence	100,000
REGISTRATION OF TITLES ACT.
14.	Registration fees in respect of transfer of land	30,000
15.	Consent to transfer land	20,000
16.	Application for extension of lease	20,000
17.	Registration of court order	20,000
MORTGAGE ACT.
18.	Registration fees	40,000
19.	Certification of a mortgage	4,000
POLICE ACT.
20.	Application to open a Private security Company Pf 96	200,000
21.	Crime report	5,000
22.	Traffic accident report	5,000
23.	Sketch map	5,000
24.	Band charges	300,000
FIREARMS ACT.
25.	Application to acquire firearms by a PSO Pf 97	200,000
26.	Application to acquire civilian firearms Pf 98	50,000
27.	Application to acquire a gun dealers Licence Pf 100	100,000
28.	Application for renewal of firearm licence	100,000
29.	Application for renewal of operators Licence	100,000
30.	Application for renewal of gun dealership licence	200,000
31.	Permit to acquire or import a firearm	1,000,000
UGANDA CITIZENSHIP AND IMMIGRATION CONTROL ACT.

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34.

Part I – Passports
32.	(a) Diplomatic	120,000
	(b) Official	120,000
	(c) Ordinary	120,000
	(d) East African	80,000
	(e) Conventional Travel	120,000
	Documents (CTDs)
Part II – Work Permits
		Rate in US Dollars
33(1)	Work Permit (6 months)
	(a) Class B (Agriculture)	800
	(b) Class C (Mining)	800
(c) Class E (Manufacturing)	800
	(d) Class F (Professional)	800
	(e) Class G (Expatriate employment)	800
(2)	Work Permit (12 months)
	(a) Class B (Agriculture)	2,500
	(b) Class C (Mining)	2,500
	(c) Class E (Manufacturing)	2,500
	(d) Class F (Professional)	2,500
	(e) Class G (Expatriate employment)	2,500
(3)	Work Permit (24 months)
	(a) Class B (Agriculture)	4,000
	(b) Class C (Mining)	4,000
	(c) Class E (Manufacturing)	4,000
	(d) Class F (Professional)	4,000
	(e) Class G (Expatriate employment)	4,000
(4)	Work Permit (36 months)	5,000
	(a) Class B (Agriculture)	5,000
	(b) Class C (Mining)	5,000
	(c) Class E (Manufacturing)	5,000
	(d) Class F (Professional)	5,000
	(e) Class G (Expatriate employment)	5,000
Part III – Certificate of Residence
(a) 5 years	US$ 2500
(b) 10 years	US$ 2000
(c) 15 years	US$ 2500
(d) For Life	US$ 2500
(e) Due to Marriage	US$ 500
Part IV – Other Fees
35.	(a) Temporary Movement Permit	10,000
35.	(b) Illegal stay (per day)	US$ 100
(c) Airlines or carriers fine for inadmissibles	US$ 3000

THE COMPANIES ACT.

Fees payable to the Registrar

Item

Matter

Amount (in Uganda Shillings unless specified otherwise)

On making request to the registrar to approve and reserve any name for registration of a company or a change of name of a company

20,000

(b) For the registration of a company whose nominal share capital exceeds Shs. 5,000,000

1% of nominal share capital

(a) For registration of annual return of a company, including a copy of the balance sheet or a certificate that no invitation has been made to the public to subscribe to its shares;

(b) For registration of the annual return of a company without a nominal share capital

1 % of the amount by which the increased share capital exceeds the share capital on the preceding registration

2.	(a) For the registration of a company whose nominal share capital does not exceed Shs. 5,000,000	50,000
2.
(c) For the registration of a company without nominal share capital	80,000
3.	For any resolution required to be filed under the Companies Act
3.	(a) 3 copies	20,000
(b) Every extra copy	10,000
4.	For the filing of amended Articles of Association and Memorandum of Association:
4.	(a) 3 copies	50,000
(b) Every extra copy	10,000
5.
	(i) 3 copies	50,000
	(ii) Every extra copy	10,000

	(i) 3 copies	30,000
	(ii) Every extra copy	10,000
6.	For the registration of any application to the Registrar under the Companies Act		20,000
7.	For registration of any Notice or Order required to be delivered, sent or forwarded to the registrar	20,000
8.	For the certification of any company document
8.	(a) 3 copies	20,000
(b) Every extra copy	10,000
For the registration of any increase of share capital made after the first registration of the company
10.	For the registration of any document effecting a transfer of shares
10.	(a) 3 copies	20,000
(b) Every extra copy	10,000
11.	(a) For registering a certified copy of the charter, statue or memorandum and articles of the company or other instrument constituting or defining the constitution of the company
	(i) 3 copies	US $ 250
	(ii) Every extra copy	US $10
	(b) For registering any other document required to be delivered to the registrar under part X of the Act.
	(i) 3 copies	US $ 55
	(ii) Every extra copy	US $ 10
12.	For registering under Part IV of the Act, any charge required to be registered by a company	50,000
13.	For registering particulars of a series of debentures under the Act	50,000
14.	For registering the appointment of a receiver or manager of the property of a company under section 103 of the Act	25,000
15.		For inspecting the register of charges for each inspection		25,000
16.	For inspecting the register of Companies, in respect of any one company or for each inspection of a company’s file	25,000
17.	For the issue of a licence by the Minister dispensing with the word limited	50,000

THE PETROLEUM (EXPLORATION, DEVELOPMENT AND PRODUCTION) ACT.

Fees chargeable for the Sale of Hydrocarbon Potential Data under the Act.

1.5

Awaka –1 well: Geology and operational reports, Mud and wireline log data, Geochemistry, Drilling parameters, Gas readings and litholog

Geological

US $ 20,000

1.6

Taita – 1 well: Geology and operational reports, Mud and wireline log data, Geochemistry, Drilling parameters, Gas readings and lithology

Geological

US $ 20,000

1.7

Karuka – 1 well: Geology and operational reports, Mud and wireline log data, Geochemistry, Drilling parameters, Gas readings and lithology

Geological

US $ 20,000

1.8

Karuka – 2 well: Geology and operational reports, Mud and wireline log data, Geochemistry, Drilling parameters, Gas readings and lithology

Geological

US $ 20,000

2.6

Kanyawantaba – 1 well: Geology and operational reports, Mud and wireline log data, Geochemistry, Drilling parameters, Gas reading and litholog

Geophysical

US $ 20,000

3.5

Turaco – 1 well: Geology and operational reports, Mud and wireline log data, Geochemistry, Drilling parameters, Gas readings and lithology (0-2487 m) and VSP data

Geological

US $ 20,000

3.6

Turaco – 2 well: Drilling and Geological reports, Deviation data, Elevation data, Final well report, Mudlog data, Petrophysical reports, wireline logs and Formation evaluation (Petrophysical MFT) data

Geological

US $ 20,000

3.7

Turaco – 3 well: Drilling and Geological report, Deviation data, Elevation data, Final well report, Mudlog data, Petrophysical reports, wireline logs well test report, Petrophysical analysis plus addendum on implications of MFT pressure gradients for CO_{2 in zone 2 of the prospect}

Geological

US $ 20,000

4.4

lti – 1 well: Geology and operational reports, Mud and wireline log data, Geochemistry, Drilling parameters, Gas readings and lithology

Geological

US $ 20,000

4.5

Avi – 1 well: Geology and operational reports, Mud and wireline log data, Geochemistry, Drilling parameters, Gas readings and lithology

Geological

US $ 20,000

4.6

Mvule – 1 well: Geology and operational reports, Mud and wireline log data, Geochemistry, Drilling parameters, Gas readings and lithology

Geological

US $ 20,000

5.4

Ngaji – 1 well: Geology and operational reports, Mud and wireline log data, Geochemistry, Drilling parameters, Gas readings and lithology

Geological

US $ 20,000

	Data description	Data type	Cost
1.0	NORTHERN LAKE ALBERT BASIN
1.1	Onshore and Offshore 2D seismic data (1,213 line km)	Geophysical	US $ 50,000
1.2	Marine Gravity data (300 line km)	Geophysical	US $ 1,000
1.3	Ground Gravity data (285 line km)	Geophysical	US $ 1,000
1.4	Ground Magnetic data (285 line km)	Geophysical	US $ 1,000
1.9	Geological maps for the basin in the Albertine Graben	Report	US$ 500
1.10	Assessment of the petroleum Potential of Exploration Areas 1 and 2 in the Republic of Uganda	Report	US $ 500
1.11	Geochemical analysis of Kibiro Oil Seep (Report No. 6542/lc)	Report	US $ 500
1.12	Geochemicals analysis of shale samples from Kaiso on the shares of L. Albert.	Report	US $ 500
1.13	Geochemical characterisation of surface seeps and shale samples from Uganda	Report	US $ 500
1.14	Organic Geochemical analysis of samples from Uganda	Report	US $ 500
1.15	Geographical report for Uganda seeps – comparison of Hohwa, Kibiro & Kibuku	Report	US $ 500
1.16	Geophysical analysis of Gravity and magnetic data in EA2	Report	US $ 500
2.0	SOUTHERN LAKE ALBERT
2.1	Onshore and transition 2D seismic data in Southern Lake Albert basin (1,500 line km)	Geophysical	US $ 50,000
2.2	Ground magnetic data in Southern Lake Albert basin (311 line km)	Geophysical	US $ 1,000
2.3	Ground Gravity data in Southern Lake Albert basin (311 line km)	Geophysical	US $ 1,000
2.4	Marine Gravity data in Southern Lake Albert basin (298 line km)	Geophysical	US $ 1,000
2.5	Geological maps for the basins in the Albertine Graben	Report	US $ 500
3.0	SEMLIKI BASIN
3.1	Onshore 2D seismic data in Semliki basin (398 line km)	Geophysical	US $ 30,000
3.2	Onshore 2D seismic data in Semliki basin (390 line km)	Geophysical	US $ 42,000
3.3	Ground magnetic data in Semliki basin (411 line km)	Geophysical	US $ 1,000
3.4	Ground magnetic data in Semliki (411 line km)	Geophysical	US $ 1,000
3.8	Geological maps for the basins in the Albertine Graben	Geological	US $ 500
3.9	Uganda Seepage Oil study (four seeps from kibuku)	Report	US $ 500
3.10	Geochemical characterisation of surface seeps and shale samples from Uganda	Report	US $ 500
3.11	Organic Geochemical analysis of samples from Uganda	Report	US $ 500
3.12	Geochemical report for Uganda seeps-comparison of Hohwa, Kibiro & Kibuku	Report	US $ 500
4.0	THE RHINO CAMP BASIN
4.1	Onshore 2D seismic data (488 line km)	Geophysical	US $ 30,000
4.2	Ground magnetic data (700 line km)	Geophysical	US $ 1,000
4.3	Ground Gravity data (700 line km)	Geophysical	US $ 1,000
4.4	Free tensor Gradiometry		US $ 5,000
4.7	Geological maps for the basin in the Albertine Graben	Report	US $ 500
5.0	THE EDWARD-GEORGE BASIN
5.1	Ground magnetic data in Lake Edward-George basin (315 line km)	Geophysical	US $ 1,000
5.2	Ground Gravity data in Lake Edward-George basin (315 line km)	Geophysical	US $ 1,000
5.3	Onshore 2D seismic data (1,000 line km)	Geophysical	US $ 35,000
5.5	Geological maps for the basin in the Albertine Graben	Report	US $ 500
5.6	Geographical analysis of Gravity and magnetic data in the Edward-George basin	Report	US $ 500
6.0	ALBERTINE GRABEN
6.1	Aeromagnetic data in Albertine Graben (1342.01 line km)	Geophysical	US $ 1,000

(c)

Overhead travelling cranes having a nominal safe working load of between 175 tons and 200 tons

1,650,000

1,200,000

(d)

Overhead travelling cranes having a nominal safe working load of between 150 tons and 175 tons

1,600,000

1,150,000

(e)

Overhead travelling cranes having a nominal safe working load of between 125 tons and 150 tons

1,520,000

1,050,000

(f)

Overhead travelling cranes having a nominal safe working load of between 100 tons and 125 tons

1,410,000

1,000,000

(g)

Overhead travelling cranes having a nominal safe working load of between 75 tons and 100 tons

1,300,000

900,000

(h)

Overhead travelling cranes having a nominal safe working load of between 50 tons and 75 tons

1,150,000

850,000

(j)

Overhead travelling cranes having a nominal safe working load of between 20 tons and 30 tons

860,000

600,000

P.1 (a)

Water tube boilers having an evaporative capacity of more than 25,000 lb/hour

(b)

Water tube boilers having an evaporative capacity of between and including 10,000 lb/hour and 25,000 lb/hour

(d)

Locomotive type, horizontal multi-tubular, Lancashire, Cornish or externally shell-type boilers other than boilers in categories P.1 (e), P.1 (f) or P.1 (j)

(e)

Vertical, vertical cross-tube or vertical multi-tubular boilers other than boilers in category P.1 (f) or P.1 (j)

(f)

Boilers less than 2 feet in diameter other than boilers in category P.1 (j) electrode boilers

(c)

Steam receivers not of circular shape

P.4 (a)

Power generator installed for commercial or public utility with output of 10 KVA – 50 KVA

(b)

Power generator installed for commercial or public utility with output greater than 50 KVA, but less than or equal to 100 KVA

(c)

Power generator installed for commercial or public utility with output greater than 100 KVA, but less than or equal to 500 KVA

(d)

Power generator installed for commercial or public utility with output greater than 500 KVA

OCCUPATIONAL SAFETY AND HEALTH ACT

BASIC FEES FOR EXAMINATION OF HOISTS AND LIFTS

*History*
Legislation	Number
Act	18/2013
Act	10/2014