{"id":361,"date":"1992-07-01T12:07:00","date_gmt":"2026-02-23T06:00:59","guid":{"rendered":"https:\/\/legal.indiafin.com\/?p=361"},"modified":"2026-02-23T06:03:54","modified_gmt":"2026-02-23T06:03:54","slug":"finance-act-1993","status":"publish","type":"post","link":"https:\/\/legal.indiafin.com\/index.php\/1992\/07\/01\/finance-act-1993\/","title":{"rendered":"FINANCE ACT, 1993."},"content":{"rendered":"

\u00a0<\/p>\n

\n

FINANCE ACT, 1993.<\/p>\n

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

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

\u00a0\u00a0\u00a01.\u00a0\u00a0\u00a0Surcharge. <\/a><\/p>\n

\u00a0\u00a0\u00a02.\u00a0\u00a0\u00a0Government to pay tax. <\/a><\/p>\n

\u00a0\u00a0\u00a03.\u00a0\u00a0\u00a0Stock exchange dividends. <\/a><\/p>\n

\u00a0\u00a0\u00a04.\u00a0\u00a0\u00a0Licence fee for satellite receiver equipment. <\/a><\/p>\n

\u00a0\u00a0\u00a05.\u00a0\u00a0\u00a0Road user charges on foreign registered vehicles. <\/a><\/p>\n

\u00a0<\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Schedule\u00a0\u00a0\u00a0<\/a><\/i>Road transit charges<\/p>\n

\u00a0<\/p>\n

CHAPTER 181
FINANCE ACT, 1993.<\/p>\n

Commencement<\/i>: 1 July, 1992.<\/p>\n

\u00a0\u00a0\u00a0An Act to provide for the alteration of certain taxes and duties and to amend certain written laws relating to those taxes and duties and for other matters connected therewith.<\/b><\/p>\n

\u00a0<\/p>\n

<\/a>1.\u00a0\u00a0\u00a0Surcharge.<\/p>\n

{mprestriction ids=”1,2,3″}<\/p>\n

\u00a0\u00a0\u00a0The surcharge in respect of the goods referred to in the Schedule to the Finance Act (No. 2), 1991, shall be in addition to the normal duty chargeable and shall be levied on the CIF value, import duty, sales tax and any sum rebates included from the country of origin.<\/p>\n

\u00a0<\/p>\n

<\/a>2.\u00a0\u00a0\u00a0Government to pay tax.<\/p>\n

\u00a0\u00a0\u00a0For the avoidance of doubt, customs duty and sales tax shall be levied on goods for use by the Government.<\/p>\n

\u00a0<\/p>\n

<\/a>3.\u00a0\u00a0\u00a0Stock exchange dividends.<\/p>\n

\u00a0\u00a0\u00a0A person earning dividends from a company which came into existence through stock exchange shall be exempted from the payment of income tax.<\/p>\n

\u00a0<\/p>\n

<\/a>4.\u00a0\u00a0\u00a0Licence fee for satellite receiver equipment.<\/p>\n

\u00a0\u00a0\u00a0A person owning a satellite receiver equipment shall pay a fee of three hundred thousand shillings to the Ministry responsible for information before a licence is issued to the owner.<\/p>\n

\u00a0<\/p>\n

<\/a>5.\u00a0\u00a0\u00a0Road user charges on foreign registered vehicles.<\/p>\n

\u00a0\u00a0\u00a0There shall be charged and collected by the Uganda Revenue Authority on foreign registered vehicles travelling in Uganda the road user charges specified in the Schedule to this Act.<\/p>\n

\u00a0<\/p>\n

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

s. 5.<\/p>\n

Road transit charges.<\/p>\n\n\n\n
\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

Road user charges in
US dollars
per 100 km.\u00a0<\/p>\n

Buses\u00a0<\/p>\n

$5\u00a0<\/p>\n

Trucks with 3 axles\u00a0<\/p>\n

$6\u00a0<\/p>\n

Trucks with more than 3 axles\u00a0<\/p>\n

$10<\/p>\n

\u00a0<\/p>\n\n\n\n
\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

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

Number\u00a0<\/b><\/p>\n

ss.\u00a0<\/b>Statute\u00a0<\/b>1\/1993\u00a0\u00a0<\/b>Statute\u00a0<\/b>9\/1994\u00a0<\/b>s. 30\u00a0<\/b>Statute\u00a0<\/b>9\/1996\u00a0<\/b>s. 20\u00a0<\/b>Act\u00a0<\/b>3\/1996\u00a0<\/b>s. 7<\/p>\n

Cross Reference<\/p>\n

Finance Act (No.2) 1991, Cap. 179.<\/p>\n

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

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

\u00a0 FINANCE ACT, 1993. ARRANGEMENT OF SECTIONS. \u00a0\u00a0\u00a0Section \u00a0\u00a0\u00a01.\u00a0\u00a0\u00a0Surcharge. \u00a0\u00a0\u00a02.\u00a0\u00a0\u00a0Government to pay tax. \u00a0\u00a0\u00a03.\u00a0\u00a0\u00a0Stock exchange dividends. \u00a0\u00a0\u00a04.\u00a0\u00a0\u00a0Licence fee for satellite […]<\/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-361","post","type-post","status-publish","format-standard","hentry","category-principal-legislation"],"yoast_head":"\nFINANCE ACT, 1993. -<\/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\/07\/01\/finance-act-1993\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FINANCE ACT, 1993. -\" \/>\n<meta property=\"og:description\" content=\"\u00a0 FINANCE ACT, 1993. 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