FINANCE ACT, 2007.

ARRANGEMENT OF SECTIONS.

Section.

PART I
PRELIMINARY.

PART II
AMENDMENT OF FINANCE (NO. 2) ACT, 2002.

2. Amendment of section 9 of the Finance (No. 2) Act, 2002.

PART III
EXEMPTION OF MOTOR VEHICLE, TRAILERS AND ENGINEERING PLANTS FROM LICENSING UNDER THE TRAFFIC AND ROAD SAFETY ACT.

3. Exemption of motor vehicles, trailers and engineering plants from licensing under the Traffic and Road Safety Act.

PART IV
AMENDMENT OF FINANCE ACT, 2006.

4. Amendment of Finance Act, 2006.

PART V
WAIVER OF INTEREST AND PENALTIES ON VOLUNTARY DISCLOSURE OF TAX LIABILITY.

5. Waiver for voluntary disclosure.

PART VI
REMISSION OF VALUE ADDED TAX ARREARS OF LOCAL GOVERNMENTS.

6. Remission of value added tax arrears of local governments.

Schedule Fees for services and various documents under the Traffic and Road Safety Act.

FINANCE ACT, 2007.

Commencement: 1 July, 2007.

An Act to provide for the alteration of the tax base for hides and skins; exemption of motor vehicles, trailers and engineering plants from road licences and fees, waiver of interest and penalties for voluntary disclosure of tax liability; amendment of the Finance Act, 2006 to change the fees relating to services and various documents under the Traffic and Road Safety Act and to extend the scope of the environmental levy and for related matters.

PART I
PRELIMINARY.

1. Commencement.

This Act shall be deemed to have come into force on 1st”> July, 2007.

PART II
AMENDMENT OF FINANCE (NO. 2) ACT, 2002.

2. Amendment of section 9 of the Finance (No. 2) Act, 2002.

The Finance (No.2) Act, 2002 is amended in section 9 by substituting for subsection (1) the following—

“(1) There shall be charged and collected by Uganda Revenue Authority on any person exporting raw hides and skins of animals (fresh, or salted, dried, limed, picked or otherwise preserved, but not tanned, parchment dressed or further prepared) whether or not dehaired or split, a levy at the rate of US$ 0.25 per kilogram”.

PART III
EXEMPTION OF MOTOR VEHICLES, TRAILERS AND ENGINEERING PLANTS FROM LICENSING UNDER THE TRAFFIC AND ROAD SAFETY ACT.

3. Exemption of motor vehicles, trailers and engineering plants from licensing under the Traffic and Road Safety Act.

(1) All motor vehicles, trailers and engineering plants, are exempted from the provisions of sections 15, 16, 17, 21 and 22 of the Traffic and Road Safety Act.

(2) All arrears of licence fees on motor vehicles, trailers and engineering plants are remitted.

(3) In any case where licence fees under section 16 of the Traffic and Road Safety Act had been paid for a period beyond the 30th”> day of June 2007, the owner of the motor vehicle, trailer or engineering plant in respect of which it was paid shall, on applying to the Uganda Revenue Authority be entitled to a refund of the prescribed fee calculated at the rate of one-twelfth, one-eighth or one quarter of the annual fee applicable for each complete month during which, but for the exemption of the licence fee would have remained valid.

PART IV
AMENDMENT OF FINANCE ACT, 2006.

4. Amendment of Finance Act, 2006.

The Finance Act, 2006 is amended—

(a) in section 3, by inserting immediately after subsection (1) the following—

“(1a) The environmental levy shall also apply to a person who imports used motorcycles, scooters, mopeds, bicycles and used spare parts of motor vehicles or any of the items mentioned in this subsection”.

(b) by substituting for the First Schedule to that Act, the provisions of the Schedule to this Act;

“(g) used motorcycles, scooters, mopeds, bicycles and used spare parts of motor vehicles or any of the items mentioned in this paragraph 10%”.

PART V
WAIVER OF INTEREST AND PENALTIES ON VOLUNTARY DISCLOSURE OF TAX LIABILITY.

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“>5. Waiver for voluntary disclosure.

(1) Where a taxpayer voluntarily discloses his or her duty or tax obligations and pays the principal duty or tax to the Uganda Revenue Authority, the interest and penalties due and owing on the principal tax shall be waived.

(2) Subsection (1) shall apply to disclosures made to the Uganda Revenue Authority on or before the 31st”> day of December 2007.

(3) In this section “tax” includes income tax, value added tax and “duty” includes stamp duty, excise duty and import duty.

PART VI
REMISSION OF VALUE ADDED TAX ARREARS OF LOCAL GOVERNMENTS.

6. Remission of value added tax arrears of local governments.

All arrears of value added tax owed by local governments to Uganda Revenue Authority as at 30th”> June 2006 are remitted.

Schedule.

s. 4.

Fees for services and various documents under the Traffic and Road Safety Act.

(e) Goods vehicles (including dual purpose vehicles/passenger vehicles), light good vehicle.

Item.		Fees (Shs).
1.	Registration fees on new registration.
	(a) Sedan cars, saloon cars, estate cars but excluding dual purpose goods passenger vehicles.	500,000
	(b) Passenger vehicles including light omnibuses having seating accommodation not exceeding 28 passengers.	700,000
	(c) Medium omnibuses and heavy omnibuses having seating accommodation for more than 28 passengers.	850,000
	(d) Ambulances, prisons vans and hearses.	250,000
Types of vehicle.
	Agricultural tractors.	250,000
	Goods vehicles with less than two ton loading capacity.	650,000
	Goods vehicles with more than two ton loading capacity and less than seven ton loading capacity.	750,000
	Goods vehicles with more than seven ton loading capacity and less than ten ton loading capacity.	850,000
	Goods vehicles with more than ten ton loading capacity.	1,000,000
	Prime movers/tractor head.	1,000,000
Types of vehicle.
	Agricultural trailer.	300,000
	Trailers and semi trailer with gross weight less than seven tons.	650,000
	Trailers and semi trailers with gross weight more than seven tons.	750,000
2.	Re-registration fees for motor vehicles.	500,000
3.	Registration fees for motor cycles.	250,000
4.	Re-registration fees for motor cycles.	150,000
5.	Registration fees for personalised number plate vehicles.	5,000,000
6.	Registration fees for personalised number plate for motorcycles.	1,000,000
7.	Alteration of particular motor vehicles (each item).	10,000
8.	Certified copies of record.	10,000
9.	Search fees.	10,000
10.	Dealers motor vehicle licence per year.	150,000
11.	Duplicate number plates.	10,000
12.	OTV fees
	(a) Commercial vehicles not exceeding two tons loading capacity.	60,000
	(b) Commercial vehicles exceeding two tons loading capacity.	150,000
13.	Transfer fees.
	(a) Motor cycles.	30,000
	(b) Motor cars and other dual purpose vehicles, excluding light goods vehicles.	40,000
	(c) Other motor vehicles, trailers, tractors or engineering plants.	60,000
14.	Duplicate receipt and other licence certificate.	10,000
15.	Duplicate registration book.	10,000
16.	Duplicate driving permit.	25,000
17.	Vehicle examination fees (inspection fees).
	(a) Motor cycles.	2,000
	(b) Motor cars and other dual purpose vehicles, excluding light goods vehicles.	5,000
	(c) Other motor vehicles, trailers, tractors or engineering plants.	5,000
	(d) Agricultural tractors.	3,000
18.	Driving permits (original).
	(a) One year.	25,000
	(b) Three years.	45,000
	Driving permit (renewal).
	(a) One year.	20,000
	(b) Three years.	30,000
19.	Driving permit exchange—
	(a) One year.	25,000
	(b) Three years.	45,000
20.	Driving permit provisional.	10,000
21.	Accident report.	50,000
22.	Sketch plan.	15,000
23.	Test fees (per class).	18,000
24.	Endorsement of third party interest.	30,000
25.	Extension (per class).	20,000
26.	Duplicate order form.	10,000
27.	Form fees (per form).	5,000
28.	Order form (seat).	4,000
29.	Cancellation fees.	10,000
30.	De-registration for export—
	(a) Motorcycles.	150,000
	(b) Station wagon.	300,000
	(c) Salon vehicles.	250,000
	(d) Commercial vehicles.	350,000
	(e) Agricultural tractors.	2,000,000
	(f) Omnibus.	300,000
	(g) Engineering plant and other related vehicles.	1,500,000
	(h) Agricultural trailers.	500,000

*History*
Legislation	Number
Act	11/2007

Cross References.

Finance (No. 2) Act, Act No. 28 of 2002.

Finance Act, Act No. 32 of 2006.

Traffic and Road Safety Act, Cap. 361.

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