{"id":372,"date":"2007-07-01T12:07:00","date_gmt":"2026-02-23T06:01:00","guid":{"rendered":"https:\/\/legal.indiafin.com\/?p=372"},"modified":"2026-02-23T06:03:55","modified_gmt":"2026-02-23T06:03:55","slug":"finance-act-2007","status":"publish","type":"post","link":"https:\/\/legal.indiafin.com\/index.php\/2007\/07\/01\/finance-act-2007\/","title":{"rendered":"FINANCE ACT, 2007."},"content":{"rendered":"

\n

\n

FINANCE ACT, 2007.<\/a>\n<\/p>\n

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

<\/b>   Section.\n<\/p>\n

PART I
PRELIMINARY.\n<\/p>\n

<\/b>   1.<\/b>   Commencement.\n<\/p>\n

\n

PART II
AMENDMENT OF FINANCE (NO. 2) ACT, 2002.\n<\/p>\n

<\/b>   2.<\/b>   Amendment of section 9 of the Finance (No. 2) Act, 2002.\n<\/p>\n

\n

PART III
EXEMPTION OF MOTOR VEHICLE, TRAILERS AND ENGINEERING PLANTS FROM LICENSING UNDER THE TRAFFIC AND ROAD SAFETY ACT.\n<\/p>\n

<\/b>   3.<\/b>   Exemption of motor vehicles, trailers and engineering plants from licensing under the Traffic and Road Safety Act.\n<\/p>\n

PART IV
AMENDMENT OF FINANCE ACT, 2006.\n<\/p>\n

<\/b>   4.<\/b>   Amendment of Finance Act, 2006.\n<\/p>\n

PART V
WAIVER OF INTEREST AND PENALTIES ON VOLUNTARY DISCLOSURE OF TAX LIABILITY.\n<\/p>\n

<\/b>   5.<\/b>   Waiver for voluntary disclosure.\n<\/p>\n

PART VI
REMISSION OF VALUE ADDED TAX ARREARS OF LOCAL GOVERNMENTS.\n<\/p>\n

<\/b>   6.<\/b>   Remission of value added tax arrears of local governments.\n<\/p>\n

\n

<\/b>   <\/b>   Schedule<\/i><\/b>   Fees for services and various documents under the Traffic and Road Safety Act.\n<\/p>\n

\n

FINANCE ACT, 2007.\n<\/p>\n

Commencement:<\/i> 1 July, 2007.\n<\/p>\n

<\/b>   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.<\/b><\/p>\n

\n

PART I
PRELIMINARY.<\/p>\n

\n

<\/a>1.<\/b>   Commencement.\n<\/p>\n

<\/b>   This Act shall be deemed to have come into force on 1st”> July, 2007.<\/p>\n

\n

PART II
AMENDMENT OF FINANCE (NO. 2) ACT, 2002.<\/p>\n

\n

<\/a>2.<\/b>   Amendment of section 9 of the Finance (No. 2) Act, 2002.\n<\/p>\n

<\/b>   The Finance (No.2) Act, 2002 is amended in section 9 by substituting for subsection (1) the following\u2014\n<\/p>\n

<\/b>   “(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”.<\/p>\n

\n

PART III
EXEMPTION OF MOTOR VEHICLES, TRAILERS AND ENGINEERING PLANTS FROM LICENSING UNDER THE TRAFFIC AND ROAD SAFETY ACT.<\/p>\n

\n

<\/a>3.<\/b>   Exemption of motor vehicles, trailers and engineering plants from licensing under the Traffic and Road Safety Act.\n<\/p>\n

<\/b>   (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.\n<\/p>\n

<\/b>   (2) All arrears of licence fees on motor vehicles, trailers and engineering plants are remitted.\n<\/p>\n

<\/b>   (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.<\/p>\n

\n

PART IV
AMENDMENT OF FINANCE ACT, 2006.<\/p>\n

\n

<\/a>4.<\/b>   Amendment of Finance Act, 2006.\n<\/p>\n

<\/b>   The Finance Act, 2006 is amended\u2014\n<\/p>\n

<\/b>   (a<\/i>)<\/b>   in section 3, by inserting immediately after subsection (1) the following\u2014\n<\/p>\n

<\/b>   “(1a<\/i>) 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”.\n<\/p>\n

<\/b>   (b<\/i>)<\/b>   by substituting for the First Schedule to that Act, the provisions of the Schedule to this Act;\n<\/p>\n

<\/b>   (c<\/i>)<\/b>   by inserting at the end of the Second Schedule to that Act the following\u2014\n<\/p>\n

<\/b>   “(g<\/i>)<\/b>   used motorcycles, scooters, mopeds, bicycles and used spare parts of motor vehicles or any of the items mentioned in this paragraph 10%”.<\/p>\n

\n

PART V
WAIVER OF INTEREST AND PENALTIES ON VOLUNTARY DISCLOSURE OF TAX LIABILITY.<\/p>\n

<PS:"Level-I blue<\/p>\n

{mprestriction ids=”1,2,3″}<\/p>\n

“><\/a>5.<\/b>   Waiver for voluntary disclosure.\n<\/p>\n

<\/b>   (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.\n<\/p>\n

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

<\/b>   (3) In this section “tax”<\/b> includes income tax, value added tax and “duty”<\/b> includes stamp duty, excise duty and import duty.<\/p>\n

\n

PART VI
REMISSION OF VALUE ADDED TAX ARREARS OF LOCAL GOVERNMENTS.<\/p>\n

\n

<\/a>6.<\/b>   Remission of value added tax arrears of local governments.\n<\/p>\n

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

\n

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

s. 4.\n<\/p>\n

Fees for services and various documents under the Traffic and Road Safety Act.\n<\/p>\n

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

\n

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

<\/b>   <\/i>(e<\/i>)<\/b>   <\/i>Goods vehicles (including dual purpose vehicles\/passenger vehicles), light good vehicle.<\/td>\n<\/p>\n

\n

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

Item.<\/td>\n

\n

<\/td>\n

\n

\n

Fees (Shs).<\/i><\/td>\n<\/tr>\n

\n

1.<\/td>\n

\n

Registration fees on new registration.<\/td>\n

\n

\n

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

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

\n

<\/td>\n

\n

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

\n

\n

850,000<\/td>\n<\/tr>\n

\n

\n

<\/td>\n

\n

<\/b>   <\/i>(d<\/i>)<\/b>   <\/i>Ambulances, prisons vans and hearses.<\/td>\n

\n

\n

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

\n

Types of vehicle.<\/b><\/td>\n<\/tr>\n

\n

<\/td>\n

\n

Agricultural tractors.<\/td>\n

\n

\n

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

\n

<\/td>\n

\n

Goods vehicles with less than two ton loading capacity.<\/td>\n

\n

\n

650,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

Goods vehicles with more than two ton loading capacity and less than seven ton loading capacity.<\/td>\n

\n

\n

750,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

Goods vehicles with more than seven ton loading capacity and less than ten ton loading capacity.<\/td>\n

\n

\n

850,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

Goods vehicles with more than ten ton loading capacity.<\/td>\n

\n

\n

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

\n

<\/td>\n

\n

Prime movers\/tractor head.<\/td>\n

\n

\n

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

\n

Types of vehicle.<\/b><\/td>\n<\/tr>\n

\n

<\/td>\n

\n

Agricultural trailer.<\/td>\n

\n

\n

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

\n

<\/td>\n

\n

Trailers and semi trailer with gross weight less than seven tons.<\/td>\n

\n

\n

650,000<\/td>\n<\/tr>\n

\n

<\/td>\n

\n

Trailers and semi trailers with gross weight more than seven tons.<\/td>\n

\n

\n

750,000<\/td>\n<\/tr>\n

\n

2.<\/td>\n

\n

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

\n

\n

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

\n

3.<\/td>\n

\n

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

\n

\n

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

\n

4.<\/td>\n

\n

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

\n

\n

150,000<\/td>\n<\/tr>\n

\n

5.<\/td>\n

\n

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

\n

\n

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

\n

6.<\/td>\n

\n

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

\n

\n

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

\n

7.<\/td>\n

\n

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

\n

\n

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

\n

8.<\/td>\n

\n

Certified copies of record.<\/td>\n

\n

\n

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

\n

9.<\/td>\n

\n

Search fees.<\/td>\n

\n

\n

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

\n

10.<\/td>\n

\n

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

\n

\n

150,000<\/td>\n<\/tr>\n

\n

11.<\/td>\n

\n

Duplicate number plates.<\/td>\n

\n

\n

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

\n

12.<\/td>\n

\n

OTV fees<\/td>\n<\/tr>\n

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

\n

<\/td>\n

\n

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

\n

\n

150,000<\/td>\n<\/tr>\n

\n

13.<\/td>\n

\n

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

\n

\n

<\/td>\n

\n

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

\n

\n

30,000<\/td>\n<\/tr>\n

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

14.<\/td>\n

\n

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

\n

\n

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

\n

15.<\/td>\n

\n

Duplicate registration book.<\/td>\n

\n

\n

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

\n

16.<\/td>\n

\n

Duplicate driving permit.<\/td>\n

\n

\n

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

\n

17.<\/td>\n

\n

Vehicle examination fees (inspection fees).<\/td>\n<\/tr>\n

\n

\n

<\/td>\n

\n

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

\n

\n

2,000<\/td>\n<\/tr>\n

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

\n

<\/td>\n

\n

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

\n

\n

3,000<\/td>\n<\/tr>\n

\n

18.<\/td>\n

\n

Driving permits (original).<\/td>\n<\/tr>\n

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

\n

<\/td>\n

\n

<\/b>   <\/i>(b<\/i>)<\/b>   <\/i>Three years.<\/td>\n

\n

\n

45,000<\/td>\n<\/tr>\n

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

\n

<\/td>\n

\n

<\/b>   <\/i>(b<\/i>)<\/b>   <\/i>Three years.<\/td>\n

\n

\n

30,000<\/td>\n<\/tr>\n

\n

19.<\/td>\n

\n

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

\n

\n

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

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

\n

<\/td>\n

\n

<\/b>   <\/i>(b<\/i>)<\/b>   <\/i>Three years.<\/td>\n

\n

\n

45,000<\/td>\n<\/tr>\n

\n

20.<\/td>\n

\n

Driving permit provisional.<\/td>\n

\n

\n

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

\n

21.<\/td>\n

\n

Accident report.<\/td>\n

\n

\n

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

\n

22.<\/td>\n

\n

Sketch plan.<\/td>\n

\n

\n

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

\n

23.<\/td>\n

\n

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

\n

\n

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

\n

24.<\/td>\n

\n

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

\n

\n

30,000<\/td>\n<\/tr>\n

\n

25.<\/td>\n

\n

Extension (per class).<\/td>\n

\n

\n

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

\n

26.<\/td>\n

\n

Duplicate order form.<\/td>\n

\n

\n

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

\n

27.<\/td>\n

\n

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

\n

\n

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

\n

28.<\/td>\n

\n

Order form (seat).<\/td>\n

\n

\n

4,000<\/td>\n<\/tr>\n

\n

29.<\/td>\n

\n

Cancellation fees.<\/td>\n

\n

\n

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

\n

30.<\/td>\n

\n

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

\n

\n

<\/td>\n

\n

<\/b>   <\/i>(a<\/i>)<\/b>   <\/i>Motorcycles.<\/td>\n

\n

\n

150,000<\/td>\n<\/tr>\n

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

\n

<\/td>\n

\n

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

\n

\n

2,000,000<\/td>\n<\/tr>\n

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

\n

<\/td>\n

\n

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

\n

\n

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

\n

\n<\/tr>\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>\n11\/2007<\/td>\n<\/tr>\n<\/table>\n

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

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

Finance Act, Act No. 32 of 2006.\n<\/p>\n

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

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

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FINANCE ACT, 2007. ARRANGEMENT OF SECTIONS.    Section. PART IPRELIMINARY.    1.   Commencement. PART IIAMENDMENT OF FINANCE (NO. 2) ACT, 2002.    2.   Amendment of […]<\/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-372","post","type-post","status-publish","format-standard","hentry","category-principal-legislation"],"yoast_head":"\nFINANCE ACT, 2007. -<\/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\/2007\/07\/01\/finance-act-2007\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FINANCE ACT, 2007. -\" \/>\n<meta property=\"og:description\" content=\"FINANCE ACT, 2007. 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