{"id":359,"date":"1992-02-14T12:02:00","date_gmt":"2026-02-23T06:00:59","guid":{"rendered":"https:\/\/legal.indiafin.com\/?p=359"},"modified":"2026-02-23T06:03:54","modified_gmt":"2026-02-23T06:03:54","slug":"finance-act-1992","status":"publish","type":"post","link":"https:\/\/legal.indiafin.com\/index.php\/1992\/02\/14\/finance-act-1992\/","title":{"rendered":"FINANCE ACT, 1992."},"content":{"rendered":"

\u00a0<\/p>\n

\n

FINANCE ACT, 1992.<\/p>\n

ARRANGEMENT OF SECTIONS.<\/b><\/p>\n

\u00a0\u00a0\u00a0Section<\/p>\n

\u00a0\u00a0\u00a01.\u00a0\u00a0\u00a0Construction of this Act <\/a><\/p>\n

\u00a0\u00a0\u00a02.\u00a0\u00a0\u00a0Amendment of section 50. <\/a><\/p>\n

\u00a0\u00a0\u00a03.\u00a0\u00a0\u00a0Amendment of section 114. <\/a><\/p>\n

\u00a0\u00a0\u00a04.\u00a0\u00a0\u00a0Addition of a Fifth Schedule. <\/a><\/p>\n

\u00a0\u00a0\u00a05.\u00a0\u00a0\u00a0Insertion of a new section 125A. <\/a><\/p>\n

\u00a0\u00a0\u00a06.\u00a0\u00a0\u00a0Substitution of section 158. <\/a><\/p>\n

\u00a0<\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Schedule\u00a0\u00a0\u00a0<\/a><\/i>Fifth Schedule to the East African Customs and Transfer Tax Management Act.<\/p>\n

\u00a0<\/p>\n

CHAPTER 180
FINANCE ACT, 1992.<\/p>\n

Commencement<\/i>: 14 February, 1992.<\/p>\n

\u00a0\u00a0\u00a0An Act to amend the East African Customs and Transfer Tax Management Act.<\/b><\/p>\n

\u00a0<\/p>\n

<\/a>1.\u00a0\u00a0\u00a0Construction of this Act.<\/p>\n

\u00a0\u00a0\u00a0This Act shall be read and construed as one with the East African Customs and Transfer Tax Management Act, in this Act referred to as the principal Act.<\/p>\n

\u00a0<\/p>\n

<\/a>2.\u00a0\u00a0\u00a0Amendment of section 50.<\/p>\n

\u00a0\u00a0\u00a0The principal Act is amended in section 50(2) by substituting for the existing fine the fine of “one hundred thousand shillings”.<\/p>\n

\u00a0<\/p>\n

<\/a>3.\u00a0\u00a0\u00a0Amendment of section 114.<\/p>\n

\u00a0\u00a0\u00a0The principal Act is amended in section 114 by renumbering the existing provision as subsection (1) and inserting the following new subsections\u2014<\/p>\n

“(2) Where any duty payable to the Government under subsection (1) or as penalty under this Act by a person is not paid one month after the due date of payment, the Director General may authorise distress to be levied upon the following items\u2014<\/p>\n

\u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0goods, chattels and effects anywhere in the country;<\/p>\n

\u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0material for manufacturing or plant of a factory;<\/p>\n

\u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0premises, vehicle or other property; or<\/p>\n

\u00a0\u00a0\u00a0(d<\/i>)\u00a0\u00a0\u00a0animal,<\/p>\n

which are in the possession or custody of\u2014<\/p>\n

\u00a0\u00a0\u00a0(e<\/i>)\u00a0\u00a0\u00a0that person;<\/p>\n

\u00a0\u00a0\u00a0(f<\/i>)\u00a0\u00a0\u00a0his agent; or<\/p>\n

\u00a0\u00a0\u00a0(g<\/i>)\u00a0\u00a0\u00a0any other person on his behalf.<\/p>\n

\u00a0\u00a0\u00a0(3) The warrant of distress to be issued by the Director General shall\u2014<\/p>\n

\u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0be in the form set out in the Fifth Schedule to this Act;<\/p>\n

\u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0specify the amount of duty for which the authority to distrain is given;<\/p>\n

\u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0specify the person authorised to distrain.<\/p>\n

\u00a0\u00a0\u00a0(4) A person authorised to distrain under subsection (3) may, if necessary,<\/p>\n

{mprestriction ids=”1,2,3″}<\/p>\n

break open any building or place during the day time with the assistance of a police officer or other person who can lawfully give assistance.<\/p>\n

\u00a0\u00a0\u00a0(5) A person authorised to distrain shall keep the item distrained at the expense of the owner for 14 days from the date of distress or until the amount due together with the costs and any other charges are paid in full before the end of the 14 days and if payment is not effected after that period the person authorised to distrain may sell the item.<\/p>\n

\u00a0\u00a0\u00a0(6) Where an item is sold under subsection (5) the proceeds of the sale shall be applied as follows\u2014<\/p>\n

\u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0payment of the tax due to the Government;<\/p>\n

\u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0payment of a fine imposed for nonpayment of the tax, if any;<\/p>\n

\u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0payment of the expenses or other charges for levying of distress and for the sale; and<\/p>\n

\u00a0\u00a0\u00a0(d<\/i>)\u00a0\u00a0\u00a0the balance, to be paid to the owner within six months from the date of the sale of the item.”.<\/p>\n

\u00a0<\/p>\n

<\/a>4.\u00a0\u00a0\u00a0Addition of a Fifth Schedule.<\/p>\n

\u00a0\u00a0\u00a0The principal Act is amended by adding a Fifth Schedule after the Fourth Schedule as set out in the Schedule to this Act.<\/p>\n

\u00a0<\/p>\n

<\/a>5.\u00a0\u00a0\u00a0Insertion of a new section 125A.<\/p>\n

\u00a0\u00a0\u00a0The principal Act is amended by inserting immediately after section 125 the following new section\u2014<\/p>\n

“125A.<\/b>\u00a0\u00a0\u00a0Licensing of Agents.<\/p>\n

\u00a0\u00a0\u00a0(1) The Director General may, as prescribed by regulation, license persons to act as agents for transacting business relating to the entry or clearance of any aircraft, vehicle, vessel, goods or baggage other than accompanied non manifested personal baggage of a person travelling by air, land or sea.<\/p>\n

\u00a0\u00a0\u00a0(2) No person shall be licensed by the Director General to act as agent under this Act unless the Director General is satisfied that, that person has the ability, the necessary equipments, including a registered office, storage premises, facilities for the handling and safe custody of cargo and documents to effectively transact business in accordance with the provision of this Act.”.<\/p>\n

\u00a0<\/p>\n

<\/a>6.\u00a0\u00a0\u00a0Substitution of section 158.<\/p>\n

\u00a0\u00a0\u00a0The principal Act is amended by substituting for section 158 the following\u2014<\/p>\n

“158.<\/b>\u00a0\u00a0\u00a0(1) An officer, or a police officer or an authorised public officer may seize any aircraft, vessel, vehicle, goods, animal or other thing liable to forfeiture under this Act or which he has reasonable ground to believe is liable to forfeiture; and that aircraft, vessel, vehicle, goods, animal or other thing may be seized regardless of the fact that any court proceedings under this Act which renders that thing liable to forfeiture have been, or are about to be instituted.<\/p>\n

\u00a0\u00a0\u00a0(2) Where a thing is seized or detained as liable to forfeiture under this Act by a person other than a proper officer, that person, shall, subject to subsections (3) and (4)\u2014<\/p>\n

\u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0deliver that thing to the nearest office of Customs and Excise;<\/p>\n

\u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0if delivery is not practicable, give to the Director General notice in writing, at the nearest office of Customs and Excise, of the seizure or detention, with full particulars of the thing seized or detained.<\/p>\n

\u00a0\u00a0\u00a0(3) Any aircraft, vessel, vehicle, goods, animal or other thing seized and detained under this Act shall be taken to a customs warehouse or to such other place of security as the proper officer may consider appropriate.<\/p>\n

\u00a0\u00a0\u00a0(4) Where a person seizing or detaining a thing as liable to forfeiture under this Act is a police officer and that thing is or may be required for use in connection with any court proceedings to be brought otherwise than under this Act, the police officer may, subject to subsection (5) keep that thing in the custody of the police until those proceedings are completed or until it is decided that no proceedings shall be instituted.<\/p>\n

\u00a0\u00a0\u00a0(5) Where a thing seized is retained in the custody of the police under subsection (4) the following provisions shall apply\u2014<\/p>\n

\u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0the police officer shall give notice in writing of the seizure or detention and of the intention to retain the thing in the custody of the police, together with full particulars of the thing, to the Director General at the nearest office of Customs and Excise;<\/p>\n

\u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0an officer shall be permitted to examine that thing and take account at any time while it remains in the custody of the police;<\/p>\n

\u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0the disposal of the thing and payment of duty in respect of that thing shall be determined by court;<\/p>\n

\u00a0\u00a0\u00a0(d<\/i>)\u00a0\u00a0\u00a0where the court orders the release of that thing the Director General shall assess and collect any duty payable on that thing prior to restoration of the thing to the owner.<\/p>\n

\u00a0\u00a0\u00a0(6) If a person, not being a proper officer, who seized, detained or has custody of the things seized or detained, fails to comply with the requirements of this section or with any direction of the Director General he shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five million shillings or to both such imprisonment and fine.<\/p>\n

\u00a0\u00a0\u00a0(7) The Director General may, at any time prior to the commencement of any proceedings relating to any aircraft, vessel, vehicle, goods, animal or other thing which had been seized under this Act, if he is satisfied that it was not liable to seizure, release and return it to the person from whom it was seized.<\/p>\n

\u00a0\u00a0\u00a0(8) No officer shall be liable to any legal proceedings for any action taken in good faith and in accordance with this section.”.<\/p>\n

\u00a0<\/p>\n

<\/a>Schedule.<\/i><\/p>\n

s. 4.<\/p>\n

“FIFTH SCHEDULE<\/b><\/p>\n

(s. 114)<\/p>\n

WARRANT OF DISTRESS.<\/b><\/p>\n

To: …………………………………………..<\/p>\n

I, …………………………………………………………, the Director General of Customs and Excise Department by virtue of the power vested in me by section 114(3) of the East African Customs and Transfer Tax Management Act do hereby authorise you to collect and recover the sum of ………………………………………. due for duty from ………………………………… having his premises at …………………………………………….. and for the recovery thereof I further authorise that you, with the aid (if necessary) of your assistants and calling to your assistance any police officer (if necessary) which assistance they are hereby required to give, do forth levy by distress the said sum together with the costs and charges of and incidental to the taking and keeping of such distress, on the goods, chattels or other distrainable things of the said person wherever the same may be found, and all vessels, vehicles, animals, and other articles, used within Uganda in commercial transactions which you may find in any premises or any lands in the use or possession of the said tax payer or any person on his behalf or in trust for him.<\/p>\n

And for the purpose of levying such distress you are hereby authorised, if necessary, with such assistance as aforesaid to break open any building or place in the day time.<\/p>\n

GIVEN under my hand at …………………………………………….. this ………………………… day of ………………………………….., 20……………”<\/p>\n\n\n\n
\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

History<\/i>\u00a0<\/p>\n

Legislation\u00a0<\/i><\/p>\n

Number\u00a0<\/p>\n

ss.\u00a0<\/b>Statute\u00a0<\/b>1\/1992\u00a0\u00a0<\/b>Act\u00a0<\/b>17\/1994\u00a0<\/b>s. 20\u00a0<\/b>Statute\u00a0<\/b>9\/1996\u00a0<\/b>s. 19\u00a0<\/b>Act\u00a0<\/b>1\/1999\u00a0<\/b>ss. 11, 16\u00a0<\/b>Act\u00a0<\/b>7\/1999\u00a0<\/b>ss. 12, 22<\/p>\n

Cross Reference<\/p>\n

East African Customs and Transfer Tax Management Act, Laws of the Community, 1970 Revision, Cap. 27.<\/p>\n

{\/mprestriction}<\/p>\n

\n","protected":false},"excerpt":{"rendered":"

\u00a0 FINANCE ACT, 1992. ARRANGEMENT OF SECTIONS. \u00a0\u00a0\u00a0Section \u00a0\u00a0\u00a01.\u00a0\u00a0\u00a0Construction of this Act \u00a0\u00a0\u00a02.\u00a0\u00a0\u00a0Amendment of section 50. \u00a0\u00a0\u00a03.\u00a0\u00a0\u00a0Amendment of section 114. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[2655],"tags":[],"class_list":["post-359","post","type-post","status-publish","format-standard","hentry","category-principal-legislation"],"yoast_head":"\nFINANCE ACT, 1992. -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legal.indiafin.com\/index.php\/1992\/02\/14\/finance-act-1992\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FINANCE ACT, 1992. -\" \/>\n<meta property=\"og:description\" content=\"\u00a0 FINANCE ACT, 1992. 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ARRANGEMENT OF SECTIONS. \u00a0\u00a0\u00a0Section \u00a0\u00a0\u00a01.\u00a0\u00a0\u00a0Construction of this Act \u00a0\u00a0\u00a02.\u00a0\u00a0\u00a0Amendment of section 50. \u00a0\u00a0\u00a03.\u00a0\u00a0\u00a0Amendment of section 114. 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