{"id":371,"date":"2006-12-08T12:12:00","date_gmt":"2026-02-23T06:01:00","guid":{"rendered":"https:\/\/legal.indiafin.com\/?p=371"},"modified":"2026-02-23T06:03:55","modified_gmt":"2026-02-23T06:03:55","slug":"finance-act-2006","status":"publish","type":"post","link":"https:\/\/legal.indiafin.com\/index.php\/2006\/12\/08\/finance-act-2006\/","title":{"rendered":"FINANCE ACT, 2006"},"content":{"rendered":"

\n

\n

FINANCE ACT, 2006<\/a>\n<\/p>\n

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

<\/b>   Section.\n<\/p>\n

PART I
FEES PAYABLE UNDER THE TRAFFIC AND ROAD SAFETY ACT.\n<\/p>\n

<\/b>   1.<\/b>   Substitution for fees payable under the Traffic and Road Safety Act.\n<\/p>\n

PART II
REMISSION OF GOVERNMENT ARREARS OF TAXES.\n<\/p>\n

<\/b>   2.<\/b>   Remission of Government arrears of taxes.\n<\/p>\n

PART III
ENVIRONMENTAL LEVY.\n<\/p>\n

<\/b>   3.<\/b>   Imposition of environmental levy.\n<\/p>\n

PART IV
AMENDMENT OF THE TRAFFIC AND ROAD SAFETY ACT.\n<\/p>\n

<\/b>   4.<\/b>   Amendment of section 17 of the Traffic and Road Safety Act.\n<\/p>\n

PART V
REPEAL OF CERTAIN REDUNDANT TAXATION ENACTMENTS.\n<\/p>\n

<\/b>   5.<\/b>   Repeal of certain redundant taxation enactments.\n<\/p>\n

\n

<\/b>   <\/b>   First Schedule<\/i><\/b>   Fees payable under the Traffic and Road Safety Act.\n<\/p>\n

<\/b>   <\/b>   Second Schedule<\/i><\/b>   Environmental levy.\n<\/p>\n

<\/b>   <\/b>   Third Schedule<\/i><\/b>   Redundant taxation enactments.\n<\/p>\n

\n

FINANCE ACT, 2006.\n<\/p>\n

Commencement:<\/i> 8 December, 2006.\n<\/p>\n

<\/b>   An Act to provide for the imposition of an environmental levy on used motor vehicles and home appliances, remission of tax arrears owed by Government, alteration of the fees under the Traffic and Road Safety Act, and to provide for the miscellaneous repeals of certain enactments relating to taxation which are no longer needed; and for other related purposes.<\/b><\/p>\n

\n

PART I
FEES PAYABLE UNDER THE TRAFFIC AND ROAD SAFETY ACT.<\/p>\n

\n

<\/a>1.<\/b>   Substitution for fees payable under the Traffic and Road Safety Act.\n<\/p>\n

<\/b>   The fees specified in the First Schedule to this Act which are payable under the Traffic and Road Safety Act shall be paid in respect of the licenses and services correspondingly specified in that Schedule.<\/p>\n

\n

PART II
REMISSION OF GOVERNMENT ARREARS OF TAXES.<\/p>\n

\n

<\/a>2.<\/b>   Remission of Government arrears of taxes.\n<\/p>\n

<\/b>   (1) All arrears of import duties, excise duties, value added tax and withholding tax owed by Government to Uganda Revenue Authority are remitted.\n<\/p>\n

<\/b>   (2) The remission under subsection (1) includes arrears of value added tax of local authorities where Government committed to meet the tax.\n<\/p>\n

<\/b>   (3) The remission under subsection (1) does not include arrears of tax withheld from\u2014\n<\/p>\n

<\/b>   (a<\/i>)<\/b>   a payment of employment income under section 116 of the Income Tax Act; and\n<\/p>\n

<\/b>   (b<\/i>)<\/b>   a supplier of goods or services or both under section 119(1) of the Income Tax Act.<\/p>\n

\n

PART III
ENVIRONMENTAL LEVY.<\/p>\n

\n

<\/a>3.<\/b>   Imposition of environmental levy.\n<\/p>\n

<\/b>   (1) There is imposed an environment levy on every person who imports motor vehicles of eight years or older or used household appliances.\n<\/p>\n

<\/b>   (2) The levy shall be payable at the rates prescribed in the Second Schedule to this Act.\n<\/p>\n

<\/b>   (3) The value of the motor vehicles under subsection (1) shall be the value ascertained for the purposes of customs duty under the laws relating to customs.\n<\/p>\n

<\/b>   (4) The levy shall be collected by Uganda Revenue Authority before clearance of the goods through customs.<\/p>\n

\n

PART IV
AMENDMENT OF THE TRAFFIC AND ROAD SAFETY ACT.<\/p>\n

\n

<\/a>4.<\/b>   Amendment of section 17 of the Traffic and Road Safety Act.\n<\/p>\n

<\/b>   Section 17 of the Traffic and Road Safety Act is amended by inserting immediately after subsection (3) the following\u2014\n<\/p>\n

<\/b>   “(4) Where the licensing officer is satisfied that the owner of the vehicle could not surrender the registration plates for reasons beyond the owner’s control, the licensing officer shall grant a waiver of the unpaid fees for the period the vehicle was not in use.\n<\/p>\n

<\/b>   (5) Where the registration plates have been surrendered for non use, they will be kept by the licensing officer for a period not exceeding five years from the date of expiry of the licence and thereafter the owner shall apply for substitute registration plates on payment of a prescribed fee.”<\/p>\n

\n

PART V
REPEAL OF CERTAIN REDUNDANT TAXATION ENACTMENTS.<\/p>\n

\n

<\/a>5.<\/b>   Repeal of certain redundant taxation enactments.\n<\/p>\n

<\/b>   (1) The enactments specified in the Third Schedule to this Act are repealed.\n<\/p>\n

<\/b>   (2) For the avoidance of doubt, the repeal of the enactments by subsection (1) shall not be taken as exempting any person from liability to tax or duty under any such enactment substituting before the commencement of this Act.<\/p>\n

\n

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

s. 1.\n<\/p>\n

Fees for services and various documents under the traffic and road safety Act, 1998.\n<\/p>\n

\n<\/tr>\n\n\n\n<\/td>\n<\/p>\n

<\/b>   (b<\/i>)<\/b>   Passenger vehicles, including light omnibuses having seating accommodation not exceeding 28 passengers<\/td>\n<\/p>\n

1,200,000<\/td>\n<\/tr>\n

\n<\/td>\n<\/p>\n

<\/b>   (d<\/i>)<\/b>   Medium omnibuses and heavy omnibuses having seating accommodation for more than 28 passengers<\/td>\n<\/p>\n

1,200,000<\/td>\n<\/tr>\n

\n\n\n

<\/td>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/td>\n

\n

Item<\/i><\/td>\n

\n

Fees
(Shillings)<\/i><\/td>\n<\/tr>\n

\n

1.<\/td>\n

\n

Registration fees on new registration\u2014<\/td>\n<\/tr>\n

<\/td>\n\n

<\/b>   (a<\/i>)<\/b>   Sedan cars, saloon cars, estate cars but excluding dual purpose goods passenger vehicles<\/td>\n

\n

1,200,000<\/td>\n<\/tr>\n

<\/td>\n\n

<\/b>   (c<\/i>)<\/b>   Estate and station wagon vehicles with engine capacity of 3500 cc, or above<\/td>\n

\n

1,700,000<\/td>\n<\/tr>\n

<\/td>\n\n

<\/b>   (e<\/i>)<\/b>   Ambulances, prisons vans<\/td>\n

\n

300,000<\/td>\n<\/tr>\n

<\/td>\n\n

<\/b>   (f<\/i>)<\/b>   Hearses<\/td>\n

\n

800,000<\/td>\n<\/tr>\n

\n

Goods vehicles (including dual purpose vehicles\/passenger vehicles), light goods vehicles<\/b><\/td>\n<\/tr>\n

\n

<\/td>\n

\n

Type of vehicle\u2014<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (g<\/i>)<\/b>   Agricultural tractors<\/td>\n

\n

250,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (h<\/i>)<\/b>   Goods vehicles with less than t<\/p>\n

{mprestriction ids=”1,2,3″}<\/p>\n

wo tonnes loading capacity<\/td>\n

\n

900,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (i<\/i>)<\/b>   Goods vehicles with two tonnes or more of loading capacity and less than seven ton L\/C<\/td>\n

\n

1,000,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (j<\/i>)<\/b>   Goods vehicles with seven tonnes or more and less than ten tonnes loading capacity<\/td>\n

\n

1,050,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (k<\/i>)<\/b>   Goods vehicles with ten tonnes or more of loading capacity<\/td>\n

\n

1,250,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (l<\/i>)<\/b>   Prime movers\/Tractor heads<\/td>\n

\n

1,250,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (m<\/i>)<\/b>   Engineering plant and other related vehicles<\/td>\n

\n

1,500,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (n<\/i>)<\/b>   Agricultural trailers<\/td>\n

\n

300,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (o<\/i>)<\/b>   Trailers and semi trailer with gross weight less than seven tonnes<\/td>\n

\n

700,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (p<\/i>)<\/b>   Trailers and semi trailer with gross weight of seven tonnes or more<\/td>\n

\n

1,000,000<\/td>\n<\/tr>\n

\n

2.<\/td>\n

\n

Re-registration fees for motor vehicles<\/td>\n

\n

200,000<\/td>\n<\/tr>\n

\n

3.<\/td>\n

\n

Registration fees for motor cycles<\/td>\n

\n

250,000<\/td>\n<\/tr>\n

\n

4.<\/td>\n

\n

Re-registration fees for motor cycles<\/td>\n

\n

100,000<\/td>\n<\/tr>\n

\n

5.<\/td>\n

\n

Registration fees for personalised number plate vehicles<\/td>\n

\n

6,000,000<\/td>\n<\/tr>\n

\n

6.<\/td>\n

\n

Registration fees for personalised number plate for motor cycles<\/td>\n

\n

1,500,000<\/td>\n<\/tr>\n

\n

7.<\/td>\n

\n

Alteration of particulars motor vehicles (each item)<\/td>\n

\n

20,000<\/td>\n<\/tr>\n

\n

8.<\/td>\n

\n

Certified copies of record<\/td>\n

\n

40,000<\/td>\n<\/tr>\n

\n

9.<\/td>\n

\n

Search fees<\/td>\n

\n

20,000<\/td>\n<\/tr>\n

\n

10.<\/td>\n

\n

Dealers motor vehicle licence per year<\/td>\n

\n

200,000<\/td>\n<\/tr>\n

\n

11.<\/td>\n

\n

Duplicate number plate<\/td>\n

\n

20,000<\/td>\n<\/tr>\n

\n

12.<\/td>\n

\n

OTV Licence\u2014<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (a<\/i>)<\/b>   Commercial vehicles not exceeding two tons loading capacity<\/td>\n

\n

70,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (b<\/i>)<\/b>   Commercial vehicles exceeding two tons loading capacity<\/td>\n

\n

180,000<\/td>\n<\/tr>\n

\n

13.<\/td>\n

\n

Transfer fees\u2014<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (a)<\/b>   Motor Cycle<\/td>\n

\n

50,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (b<\/i>)<\/b>   Motor cars and other dual purpose vehicles<\/td>\n

\n

60,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (c<\/i>)<\/b>   Other motor vehicles, trailers, tractors or engineering<\/td>\n

\n

80,000<\/td>\n<\/tr>\n

\n

14.<\/td>\n

\n

Duplicate receipt and other licence certificate<\/td>\n

\n

20,000<\/td>\n<\/tr>\n

\n

15.<\/td>\n

\n

Duplicate registration book<\/td>\n

\n

20,000<\/td>\n<\/tr>\n

\n

16.<\/td>\n

\n

Duplicate driving permit<\/td>\n

\n

35,000<\/td>\n<\/tr>\n

\n

17.<\/td>\n

\n

Vehicle examination fees (Inspection fees)\u2014<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (a<\/i>)<\/b>   Motor Cycles<\/td>\n

\n

7,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (b<\/i>)<\/b>   Motor cars and other dual purpose light goods vehicles, vehicles excluding light goods vehicles<\/td>\n

\n

12,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (c<\/i>)<\/b>   Other motor vehicles, trailers, tractors or engineering<\/td>\n

\n

10,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (d<\/i>)<\/b>   Agricultural tractors<\/td>\n

\n

10,000<\/td>\n<\/tr>\n

\n

18.<\/td>\n

\n

Driving permits (Original)\u2014<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (a<\/i>)<\/b>   one year<\/td>\n

\n

50,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (b<\/i>)<\/b>   three years<\/td>\n

\n

60,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

Driving permit (renewal)<\/td>\n

\n

<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (a<\/i>)<\/b>   one year<\/td>\n

\n

40,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (b<\/i>)<\/b>   three years<\/td>\n

\n

50,000<\/td>\n<\/tr>\n

\n

19.<\/td>\n

\n

Driving permit exchange\u2014<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (a<\/i>)<\/b>   one year<\/td>\n

\n

50,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (b<\/i>)<\/b>   three years<\/td>\n

\n

60,000<\/td>\n<\/tr>\n

\n

20.<\/td>\n

\n

Driving permit provisional<\/td>\n

\n

18,000<\/td>\n<\/tr>\n

\n

21.<\/td>\n

\n

Accident report<\/td>\n

\n

60,000<\/td>\n<\/tr>\n

\n

22.<\/td>\n

\n

Sketch plan<\/td>\n

\n

25,000<\/td>\n<\/tr>\n

\n

23.<\/td>\n

\n

Test fees (per class)<\/td>\n

\n

25,000<\/td>\n<\/tr>\n

\n

24.<\/td>\n

\n

Endorsement of third party interest<\/td>\n

\n

50,000<\/td>\n<\/tr>\n

\n

25.<\/td>\n

\n

Extention (per class)<\/td>\n

\n

35,000<\/td>\n<\/tr>\n

\n

26.<\/td>\n

\n

Duplicate order form<\/td>\n

\n

20,000<\/td>\n<\/tr>\n

\n

27.<\/td>\n

\n

Form fees (per form)<\/td>\n

\n

6,000<\/td>\n<\/tr>\n

\n

28.<\/td>\n

\n

Order form (set)<\/td>\n

\n

5,000<\/td>\n<\/tr>\n

\n

29.<\/td>\n

\n

Cancellation fees<\/td>\n

\n

20,000<\/td>\n<\/tr>\n

\n

30.<\/td>\n

\n

De-registration for export\u2014<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (a<\/i>)<\/b>   Motor cycles<\/td>\n

\n

180,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (b<\/i>)<\/b>   Station wagon<\/td>\n

\n

350,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (c<\/i>)<\/b>   Salon vehicles<\/td>\n

\n

300,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (d<\/i>)<\/b>   Commercial vehicles<\/td>\n

\n

400,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (e<\/i>)<\/b>   Agricultural tractors<\/td>\n

\n

15,000,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (f<\/i>)<\/b>   Omnibus<\/td>\n

\n

400,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (h<\/i>)<\/b>   Engineering plant and other related vehicles<\/td>\n

\n

20,000,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

<\/b>   (i<\/i>)<\/b>   Agricultural trailer<\/td>\n

\n

5,000,000<\/td>\n<\/tr>\n<\/table>\n

\n

\n

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

s. 3.\n<\/p>\n

Environmental levy.\n<\/p>\n

\n<\/tr>\n\n\n\n\n\n

(e<\/i>)<\/td>\n<\/p>\n

Used motorcycles, scooters, mopeds, bicycles and used spare parts of motor vehicles or of any of the items mentioned in this paragraph<\/td>\n<\/p>\n

20%<\/td>\n<\/tr>\n

\n
\n

(a<\/i>)<\/td>\n

\n

Motor vehicles (excluding goods vehicles) which are 8 years old and above<\/td>\n

\n

20% of CIF value<\/td>\n<\/tr>\n

\n

(b<\/i>)<\/td>\n

\n

Cookers<\/td>\n

\n

Shs.50,000\/=<\/td>\n<\/tr>\n

\n

(c<\/i>)<\/td>\n

\n

Radios<\/td>\n

\n

Shs.50,000\/=<\/td>\n<\/tr>\n

\n

(d<\/i>)<\/td>\n

\n

Other household appliances<\/td>\n

\n

Shs.50,000\/=<\/td>\n<\/tr>\n

\n

(f<\/i>)<\/td>\n

\n

Used clothing, used shoes and other used articles<\/td>\n

\n

10% of CIF value<\/td>\n<\/tr>\n<\/table>\n

\n

\n

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

s. 5.\n<\/p>\n

Redundant taxation enactments.\n<\/p>\n

Repeal of redundant enactments\n<\/p>\n

1.<\/b>   The Customs and Excise Act.\n<\/p>\n

2.<\/b>   The Customs (Dumping and Subsidies Rates) Act.\n<\/p>\n

3.<\/b>   The Customs Tariff Act.\n<\/p>\n

4.<\/b>   The Customs Management Act, Laws of the Community.\n<\/p>\n

5.<\/b>   The Local Industries (Refund of Customs Duties) Act.\n<\/p>\n

6.<\/b>   Sections 1 and 3 of the Finance Act, 1989.\n<\/p>\n

7.<\/b>   The Second Schedule to the Finance Act, 1989.\n<\/p>\n

8.<\/b>   Section 3 of the Finance Act, 2001.\n<\/p>\n

9.<\/b>   The First Schedule to the Finance Act, 2001.\n<\/p>\n

10. Section 2 of the Finance Act, 2002.\n<\/p>\n

11. The First Schedule to the Finance Act, 2002.\n<\/p>\n

12. Section 2 of the Finance (No.2) Act, 2002.\n<\/p>\n

13. The First Schedule of the Finance (No. 2) Act, 2002.\n<\/p>\n

14. Section 2 of the Finance Act, 2003.\n<\/p>\n

15. The Second Schedule to the Finance Act, 2003.\n<\/p>\n

16. Section 2 of the Finance Act, 2005.\n<\/p>\n

17. The First Schedule to the Finance Act, 2005.\n<\/p>\n

\n<\/tr>\n\n\n\n\n\n\n\n\n
\n

History<\/b><\/i><\/td>\n<\/tr>\n

\n

Legislation<\/i><\/td>\n

\n

Number<\/i><\/td>\n<\/tr>\n

Act<\/td>\n32\/2006<\/td>\n<\/tr>\n
Act<\/td>\n18\/2008<\/td>\n<\/tr>\n
Act<\/td>\n14\/2009<\/td>\n<\/tr>\n
Act<\/td>\n22\/2010<\/td>\n<\/tr>\n
Act<\/td>\n6\/2012<\/td>\n<\/tr>\n
Act<\/td>\n18\/2013<\/td>\n<\/tr>\n<\/table>\n

Cross References.\n<\/p>\n

Customs (Dumping and Subsidies Rates) Act, Cap. 336.\n<\/p>\n

Customs and Excise Act, Cap. 335.\n<\/p>\n

Customs Management Act, Laws of the Community, 1970 Revision, Cap. 27.\n<\/p>\n

Customs Tariff Act, Cap. 337.\n<\/p>\n

Finance (No.2) Act, 2002, Act No. 28 of 2002.\n<\/p>\n

Finance Act, 1989, Cap. 177.\n<\/p>\n

Finance Act, 2001, Act No. 1 of 2001.\n<\/p>\n

Finance Act, 2002, Act No. 1 of 2002.\n<\/p>\n

Finance Act, 2003, Act No. 2 of 2003.\n<\/p>\n

Finance Act, 2005, Act No. 2 of 2005.\n<\/p>\n

Income Tax Act, Cap. 340.\n<\/p>\n

Local Industries (Refund of Customs Duties) Act, Cap. 341.\n<\/p>\n

Traffic and Road Safety Act, Cap. 361.\n<\/p>\n

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

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FINANCE ACT, 2006 ARRANGEMENT OF SECTIONS.    Section. 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