FINANCE ACT, 2015.
ARRANGEMENT OF SECTIONS.
Section
2. Amendment of Second Schedule to Act No. 11 of 2009.
3. Amendment of Schedule 1 to Act No. 18 of 2013.
4. Amendment of S.I. No. 55 of 2013.
5. Amendment of Schedule 1 to Act No. 10 of 2014.
6. Operator licence fees under Cap. 361.
FINANCE ACT, 2015.
Commencement: 1 July, 2015.
An Act to amend the Finance Act 2009 to vary the environmental levy; to amend the Finance Act, 2013 to revise the application fees for passports; to amend the Finance Act, 2014 to provide for non refundable fees in respect of applications for work permits; to amend the Uganda Citizenship and Immigration Control (Fees) Regulations, 2013 and to impose annual operator licence fees in respect of vehicles and vessels.
This Act shall come into force on 1st”> July, 2015.
2. Amendment of Second Schedule to Act No. 11 of 2009.
The Finance Act, 2009, is amended in the Second Schedule by substituting for item (a) the following—
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“(a)— |
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| (i) | motor vehicles (excluding goods vehicles), which are between 5-10 years old; | 35% of the CIF value; |
| (ii) | motor vehicles (excluding goods vehicles) which are 10 years old or more” | 50% of the CIF value |
3. Amendment of Schedule 1 to Act No. 18 of 2013.
The Finance Act, 2013 is amended by substituting for Part I of Schedule 1 the following—
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“UGANDA CITIZENSHIP AND IMMIGRATION CONTROL ACT, CAP 66 |
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Part I – Passports |
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| 32. |
(a) Diplomatic |
Shs. 300,000/= |
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(b) Official |
Shs. 250,000/= | |
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(c) Ordinary |
Shs. 150,000/= | |
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(d) East African |
Shs. 80,000/= | |
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(e) Conventional Travel Documents (CTD’s) |
Shs. 120,000/= | |
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(f) Passports processed within two working days |
Shs. 300,0000/=” | |
4. Amendment of S.I. No. 55 of 2013.
The Uganda Citizenship and Immigration Control (Fees) Regulations, 2013 are amended in the Schedule by substituting for item (i) under visa fees the following—
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“(i) Single entry visa |
$100″ |
5. Amendment of Schedule 1 to Act No. 10 of 2014.
The Finance Act, 2014 is amended in Schedule 1 Part II by inserting immediately after subparagraph (4) the following—
“(5) Non refundable prepayment fee on application for a work permit under subparagraphs (1), (2), (3) and (4) USD 1,500″
6. Operator licence fees under Cap. 361.
The fees payable under section 70 and 106(5) of the Traffic and Road Safety Act for annual operator licence in respect of vehicles and vessels are as follows—
A. OPERATORS LICENCE FEES FOR VEHICLES.
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No. |
Vehicle category |
Grouping |
Fee (Ugshs) |
|
|
1 |
Class ‘O’ Licences |
8 to 19 passengers |
300,000/= |
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|
20 to 39 passengers |
500,000/= |
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40 passengers and above |
1,500,000/= |
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2. |
Class ‘C’Licence (Country Taxis) |
5 to 7 passengers |
200,000/= |
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3. |
Class ‘R’ and ‘T’ Licences (Rental Vehicles and Town Taxicabs) |
Up to 10 passengers |
200,000/= |
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10 to 20 passengers |
300,000/= |
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Above 20 passengers |
500,000/= |
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4. |
Class ‘A’ Licence |
Up to 7 passengers |
200,000/= |
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Up to 20 passengers |
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Above 20 passengers |
500,000/= |
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5. |
Class ‘G’ Licence – |
Up to 5 tons |
300,000/= |
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Exceeding 5 and up to 10 tons |
400,000/= |
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Exceeding 10 tons and up to 30 tons |
600,000/= |
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Exceeding 30 tons |
700,000/= |
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30,000/= |
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B. OPERATOR LICENCE FOR CARGO VESSELS (IN LAND WATER VESSELS).
|
No. |
Vessel Description |
Vessel Limits |
Fee (Ugshs) |
|
1. |
Vessels propelled by oars |
Up to 4 m in length |
30,000/= |
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2. |
Mechanically propelled vessels including vessels fitted with auxiliary engines |
Up to 10 tons |
100,000/= |
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Exceeding 10 tons and up to 30 tons |
500,000/= |
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Exceeding 30 tons and up to 50 tons |
600,000/= |
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Exceeding 50 tons |
700,000/= |
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3. |
Sailing vessels |
Up to 4 m in length |
100,000/= |
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For each extra metre above 4m and up to 5 tons |
5,000/= |
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Exceeding 5 tons and up to 10 tons |
160,000/= |
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For each extra ton above 10 tons but below 50 tons |
10,000/= |
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Exceeding 50 tons |
700,000/= |
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For each extra metre above 5m |
6,000/= |
C. OPERATOR LICENCE FEES FOR PASSENGER VESSELS.
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No. |
Vessel Description |
Vessel Limits |
Fee |
|
1. |
Vessels propelled by oars |
Up to 10 passengers |
60,000 |
|
Up to 20 passengers |
200,000 |
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|
2. |
Mechanically propelled vessels including vessels fitted with auxiliary engines |
Exceeding 20 passengers and up to 50 people |
250,000 |
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Exceeding 50 passengers and up to 100 passengers |
350,000 |
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For each additional 10 passengers above 100 |
20,000 |
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3. |
Sailing vessels |
Up to 20 passengers |
50,000 |
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Exceeding 20 passengers and up to 50 passengers |
100,000 |
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Exceeding 50 passengers |
35,000 |
D. OPERATOR LICENCE FEES FOR RESEARCH AND LEISURE VESSELS.
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No. |
Vessel Description |
Vessel Limits |
Fee |
|
1. |
Mechanically propelled research vessels including vessels fitted with auxiliary engines |
Up to 10 tons |
250,000 |
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Exceeding 10 tons and up to 30 tons |
450,000 |
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Exceeding 30 tons |
550,000 |
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2. |
Sailing research vessels |
Up to 4m in length |
150,000 |
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For every extra metre above 4m and up to 5 tons |
5,000 |
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Exceeding 5 tons and up to 10 tons |
250,000 |
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For every extra ton above 10 tons but below 30 tons |
5,000 |
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Exceeding 30 tons |
500,000 |
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3. |
Mechanically propelled leisure vessels |
Up to 5 m in length |
400,000 |
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For every extra metre above 5m |
5,000 |
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4. |
Leisure vessels propelled by oars or other means other than mechanical propulsion |
Up to 5m in length |
270,000 |
|
For every additional metre above 5 m |
3,000 |
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History |
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|
Legislation |
Number |
| Act | 8/2015 |
Cross References
Finance Act, Act No. 11 of 2009.
Finance Act, Act No. 18 of 2013.
Finance Act, Act No. 10 of 2014.
Traffic and Road Safety Act, Cap. 361.
Uganda Citizenship and Immigration Control (Fees) Regulations, S.I. 55 of 2013.
FINANCE ACT, 2016.
ARRANGEMENT OF SECTIONS.
Section
PART I
PRELIMINARY.
PART II
AMENDMENT OF THE FINANCE ACT, 2014.
2. Amendment of Schedule to Finance Act, 2014.
PART IV
AMENDMENT OF THE TRAFFIC AND ROAD SAFETY ACT.
3. Amendment of section 31 of principal Act.
4. Revision of fees payable under principal Act.
PART V
CERTIFICATES OF ORIGIN.
5. Uganda Revenue Authority to issue certificates of origin.
PART VI
AMENDMENT OF THE LOTTERIES AND GAMING ACT.
6. Amendment of the Lotteries and Gaming Act 2016.
PART VII
WAIVER OF TAX ARREARS FOR SACCOS.
7. Waiver of tax arrears for SACCOS.
PART VIII
REPEAL OF CERTAIN PROVISIONS OF THE FINANCE ACT, 2013, AND THE FINANCE ACT, 2014.
8. Repeal of specified provisions of Finance Act, 2013.
9. Repeal of section 4(a) of Finance Act, 2014.
FINANCE ACT, 2016.
Commencement: 1 July, 2016.
An Act to provide for the alteration of certain taxes and duties; to vary the rate of gaming tax under the Lotteries and Gaming Act, 2016; to provide for the Uganda Revenue Authority to issue certificates of origin; to waive arrears of tax accruing from SACCOs; to revise the non tax revenue relating to services and documents under the Traffic and Road Safety Act, Cap. 361; to repeal fees in respect of the Mining Act, 2003 under the Finance Act, 2013 and the Finance Act, 2014 and for related matters.
PART I
PRELIMINARY.
This Act shall come into force on 1st”> July, 2016.
PART II
AMENDMENT OF THE FINANCE ACT, 2014.
2. Amendment of Schedule to Finance Act, 2014.
The Finance Act, 2014 is amended in the Schedule by inserting immediately after item 4, the following—
“5. Lubricants.
6. Un-denatured alcohol.
7. Steel and steel products.
8. Electronics, including fridges, washing machines, radios, DVD Players and television sets.
9. Paper and paper products.
10. Diapers.”
PART IV
AMENDMENT OF THE TRAFFIC AND ROAD SAFETY ACT.
3. Amendment of section 31 of principal Act.
The Traffic and Road Safety Act, in this Part referred to as the principal Act, is amended in section 31 as follows—
(a) in subsection (1) by substituting for the words “14 days”, the words “three months”;
(b) by inserting immediately after subsection (1), the following—
“(1a) A person who purchases a motor vehicle and does not notify the licensing officer of the change in ownership and submit the particulars of ownership to the licensing officer within three months commits an offence and is liable, on conviction, to a fine not exceeding 15 currency points or imprisonment not exceeding six months or both.”.
4. Revision of fees payable under principal Act.
The fees payable under the principal Act specified in the Schedule are revised by the corresponding fees specified in the Schedule.
PART V
CERTIFICATES OF ORIGIN.
5. Uganda Revenue Authority to issue certificates of origin.
The Uganda Revenue Authority shall be responsible for issuing Certificates of Origin required by section 111(2) of the East African Customs Management Act, 2004.
PART VI
AMENDMENT OF THE LOTTERIES AND GAMING ACT.
6. Amendment of the Lotteries and Gaming Act.
The Lotteries and Gaming Act is amended in the Schedule 4 by substituting for Schedule 4 the following—
“Rate of tax
35 percent of the total amount of money staked less the payouts (winnings) for the period of filing returns.”
PART VII
WAIVER OF TAX ARREARS FOR SACCOS.
7. Waiver of tax arrears for SACCOS.
All tax arrears owed by a SACCO as at 31st”> December, 2015 are waived.
PART VIII
REPEAL OF CERTAIN PROVISIONS OF THE FINANCE ACT, 2013 AND THE FINANCE ACT, 2014.
8. Repeal of specified provisions of Finance Act, 2013.
The fees in respect of the Mining Act, 2003 prescribed in Schedule 1 of the Finance Act, 2013 are repealed.
9. Repeal of section 4(a) of Finance Act, 2014.
Section 4(a) of the Finance Act, 2014, Act No. 10 of 2014 is repealed.
s. 6.
The Traffic and Road Safety Act, Cap. 361.
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|
Item |
Fees |
|
1. |
Registration fees for personalised number plate for a motor vehicle |
Shs. 20,000,000 |
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2. |
Driving permit (original) |
|
|
|
(a) One year |
Shs. 55,000 |
|
|
(b) Three years |
Shs. 150,000 |
|
3. |
Driving permit (renewal) |
|
|
|
(a) One year |
Shs. 50,000 |
|
|
(b) Three years |
Shs. 130,000 |
|
4. |
Driving permit exchange |
|
|
|
(a) One year |
Shs. 55,000 |
|
|
(b) Three years |
Shs. 150,000 |
|
5. |
Driving permit provisional |
Shs. 30,000 |
|
History |
|
|
Legislation |
Number |
| Act | |
Cross references
East African Customs Management Act, 2004.
Finance Act, 2013, Act No. 18 of 2013.
Finance Act, 2014, Act No. 10 of 2014.
Lotteries and Gaming Act, Act No 7 of 2016.
Mining Act, Act No. 9 of 2003.
Traffic and Road Safety Act, Cap. 361.
{/mprestriction}