Stamp Duty Act

This section provides definitions of terms used in the Act (for example: "banker", "bill of exchange", "cheque", "citizen", and what it means for an instrument to be "duly stamped").

Jurisdiction: Uganda
Instrument: Act or statute
Citation: Chapter 339
Status: Repealed
Version: 31 Dec 2023
Language: en
Official source: View official record ↗

Source attribution: Source: Uganda Legal Information Institute

Statute overview

About this statute

This section provides definitions of terms used in the Act (for example: "banker", "bill of exchange", "cheque", "citizen", and what it means for an instrument to be "duly stamped"). If a person brings an instrument and applies and pays the prescribed fee, the officer must determine the duty (if any); the officer may require abstracts or other evidence and may refuse to proceed until provided; a person who furnishes evidence is relieved from penalty on payment of the full duty. If an officer considers an instrument not chargeable with duty, the officer must certify that the instrument is not chargeable with duty. Certain officials who receive instruments must examine them to check they bear the proper stamp; a High Court judge may delegate this duty to a court officer. Certain unstamped or insufficiently stamped instruments may be admitted in evidence if the duty or the amount required and the prescribed penalty are paid; specific exceptions apply.

Read the provisions Ask with citations

Search within this statute

Search all stored provisions in this version.

Legal text

Provisions of Stamp Duty Act

Showing 40 of 40

Part I

Interpretation

1
Interpretation - Interpretation
Verify source ↗

This section provides definitions of terms used in the Act (for example: "banker", "bill of exchange", "cheque", "citizen", and what it means for an instrument to be "duly stamped").

Section Interpretation Section In this Act, unless the context otherwise requires— “ banker ” includes a bank and any person acting as a banker under the Financial Institutions Act; “ bill of exchange ” means a bill of exchange as defined by the Bills of Exchange Act; “ bill of exchange payable on demand ” includes— (a) an order for the payment of any sum of money by a bill of exchange or promissory note , or for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or for the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen; (b) an order for the payment of any sum of money; and (c) a letter of credit; “ bill of lading ” includes a “through bill of lading” but does not include a mate’s receipt ; “ bond ” includes— (a) an instrument by which a person obliges himself or herself to pay money to another, on condition that the obligation shall be void if a specified act is performed, or is not performed, as the case may be; (b) an instrument attested by a witness and not payable to order or bearer, by which a person obliges himself or herself to pay money to another; and (c) an attested instrument by which a person obliges himself or herself to deliver grain or other agricultural produce to another; “ chargeable ” means an instrument chargeable under this Act or any other law in force in Uganda when the instrument was executed or, where several persons executed the instrument at different times, first executed ; “ cheque ” means a bill of exchange drawn on a specified banker and payable on demand; “ citizen ” means— (a) a natural person who is a citizen of a Partner State of the East African Community; (b) a company or body of persons incorporated under the laws of a Partner State of the East African Community in which at least fifty-one percent of the shares are held by a person who is a citizen of a Partner State of the East African Community; “ Commissioner General ” means the Commissioner General appointed under the Uganda Revenue Authority Act; “ conveyance ” includes a conveyance on sale and every instrument by which movable or immovable property is transferred during the lifetime of the person transferring and which is not otherwise specifically provided for by this Act; “ conveyance on sale ” includes every instrument and every decree or order of a court by which any property, or any estate or interest in any property, upon its sale is transferred to or vested in a purchaser, or any other person on behalf of the purchaser or by the direction of the purchaser; “ currency point ” has the value assigned to it in Schedule 1 to this Act; “ debenture ” has the meaning assigned to it in the Companies Act; “ deed ” includes an instrument which confers a right or passes an interest or gives a title or authority; “ duly stamped ”, as applied to an instrument , means— (a) that the instrument bears an impressed stamp of the proper amount and that the stamp has been affixed or used in accordance with the law for the time being in force in Uganda; and (b) stamped in any manner prescribed by the Commissioner General ; “ executed ” and “execution”, used with reference to instruments, mean “signed” and “signature” respectively; “ impressed stamp ” includes— (a) labels affixed and impressed by the officer ; (b) stamps embossed or engraved on stamped paper; and (c) stamps of any other manner prescribed by the Commissioner; “ instrument ” includes a document by which a right or liability is, or purports to be created, transferred, limited, extended, extinguished or recorded; “ instrument of partition ” means an instrument by which co-owners of any property divide or agree to divide the property in severalty and includes a final order for effecting a partition passed by any court and an award by an arbitrator directing a partition; “ Islamic financial business ” means financial business undertaken by a person that conforms to Shari’ah principles and includes— (a) the business of receiving property into profit sharing investment accounts or of managing such accounts; (b) any other business of a person which involves or is intended to involve the entry into one or more contracts under Shari’ah or otherwise carried out or purported to be carried out in accordance with Shari’ah principles including— (i) equity or partnership financing; (ii) lease -based financing; (iii) sale-based financing; (iv) currency exchange contracts; or (v) fee-based activity; (c) the purchase of bills of exchange, certificates of Islamic deposit or other negotiable instruments; (d) the acceptance or guarantee of any liability, obligation or duty of any person; and (e) the business of providing finance by all means including through the acquisition, disposal or leasing of assets or through the provision of services which have similar economic effect and are economically equivalent to any other financial business; “ lease ” has the meaning assigned to it under the Registration of Titles Act; “ marketable security ” means a security capable of being sold on a stock market; “ mate’s receipt ” means a document signed by an officer of a vessel evidencing receipt of a document of a shipment on board the vessel not being a document of title and issued as an interim measure until a proper bill of lading can be issued; “ mortgage deed ” includes an instrument by which, for the purpose of securing money advanced, or to be advanced, by way of loan, or an existing or future debt, or the performance of an engagement, one person transfers, or creates, to, or in favour of, another, a right over or in respect of specified property; “ officer ” means a person whose right or duty it is to require the performance of or to perform, the acts referred to in this Act; “ policy of insurance ” includes— (a) an instrument by which one person, in consideration of a premium, engages to indemnify another person against loss, damage or liability arising from an unknown or contingent event; or (b) a life policy, and a policy insuring a person against accident or sickness, and any other personal insurance; “ policy of sea insurance ” or “sea policy”— (a) means any insurance made upon a ship or vessel, or upon the machinery, tackle or furniture of a ship or vessel, or upon goods, merchandise or property of any description on board of a ship or vessel, or upon the freight of, or any other interest which may be lawfully insured in, or relating to, a ship or vessel; (b) includes any insurance of goods, merchandise or property for transit which includes, not only a sea risk within the meaning of subparagraph (a) , but also any other risk incidental to the transit insured from the commencement of the transit to the ultimate destination covered by the insurance; and (c) where any person, in consideration of any sum of money paid or to be paid for additional freight or otherwise, agrees to take upon himself or herself any risk attending goods, merchandise or property of any description while on board of any ship or vessel, or engages to indemnify the owner of any such goods, merchandise or property from any risk, loss or damage, the agreement or engagement shall be deemed to be a contract for sea insurance; “ power of attorney ” includes an instrument empowering a specified person to act for and in the name of the person executing the instrument ; “ promissory note ” has the meaning assigned to it in the Bills of Exchange Act; “ receipt ” includes a note, memorandum or writing whether the note, memorandum or writing is or is not signed with the name of a person— (a) by which any money, or any bill of exchange , cheque or promissory note is acknowledged to have been received; (b) by which any other movable property is acknowledged to have been received in satisfaction of a debt; (c) by which a debt or demand, or any part of a debt or demand, is acknowledged to have been satisfied or discharged; or (d) which signifies or imports the acknowledgement; “ Revenue Authority ” means the Uganda Revenue Authority established under the Uganda Revenue Authority Act; “ settlement ” means a non-testamentary disposition in writing of movable or immovable property made— (a) in consideration of marriage; (b) for the purpose of distributing property of the settlor among his or her family or those for whom he or she desires to provide, or for the purpose of providing for some person dependent on him or her; or (c) for any religious or charitable purpose, and includes an agreement in writing to make such a disposition, and where any disposition has not been made in writing any instrument recording, whether by way of declaration of trust or otherwise, the terms of any such disposition; “ takaful ” means insurance business conducted in accordance with Shari’ah principles; “ Tribunal ” means the Tax Appeals Tribunal established under the Tax Appeals Tribunals Act .

Part III

Determination as to stamps

28
Determination as to stamps - Determination as to proper stamp
Verify source ↗

If a person brings an instrument and applies and pays the prescribed fee, the officer must determine the duty (if any); the officer may require abstracts or other evidence and may refuse to proceed until provided; a person who furnishes evidence is relieved from penalty on payment of the full duty.

Section Determination as to proper stamp Section Where an instrument , whether executed or not and whether previously stamped or not, is brought to the officer , and the person bringing it applies to have the opinion of that officer as to the duty, if any, with which it is chargeable and pays the prescribed fee the officer shall determine the duty, if any, with which, in his or her judgment, the instrument is chargeable . For the purposes of subsection (1) , the officer may require to be furnished with an abstract of the instrument , an affidavit or other evidence as he or she may consider necessary to prove that all the facts and circumstances affecting the chargeability of the instrument with duty, or the amount of the duty with which it is chargeable , are fully and truly set out in it. An officer may refuse to proceed upon an application until the abstract and evidence have been furnished. Any evidence furnished under this section shall not be used against a person in any civil proceeding, except in an inquiry as to the duty with which the instrument to which it relates is chargeable , and every person by whom any such evidence is furnished shall, on payment of the full duty with which the instrument to which it relates is chargeable , be relieved from any penalty which he or she may have incurred under this Act by reason of the omission to state truly in the instrument any of the facts or circumstances required.
29
Determination as to stamps - Certificate by Uganda Revenue Authority
Verify source ↗

If an officer considers an instrument not chargeable with duty, the officer must certify that the instrument is not chargeable with duty.

Section Certificate by Uganda Revenue Authority Section Where an instrument brought to the officer under section 27 is, in the opinion of the officer , one of a description chargeable with duty, and— An instrument upon which an endorsement has been made under this section— This section does not authorise the Commissioner to endorse— that officer determines that the duty is already fully stamped; or the duty determined by that officer under section 27 or such sum as, with the duty already paid in respect of the instrument , is equal to the duty determined, has been paid, Where the instrument is, in the opinion of the officer , not chargeable with duty, the officer shall certify in the manner provided in subsection (1) that the instrument is not chargeable to duty. shall be taken to be duly stamped or not chargeable with duty, as the case may be; and if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped . an instrument executed or first executed in Uganda and brought to the Commissioner after the expiration of one month from the date of its execution or first execution, as the case may be; an instrument executed or first executed outside Uganda and brought to the Commissioner after the expiration of three months after it has been first received in Uganda; or an instrument chargeable with the duty or under or any bill of exchange or promissory note , when brought to the Commissioner, after the drawing or execution, not duly stamped .

Part IV

Instruments not duly stamped

30
Instruments not duly stamped - Examination and impounding of instruments
Verify source ↗

Certain officials who receive instruments must examine them to check they bear the proper stamp; a High Court judge may delegate this duty to a court officer.

Section Examination and impounding of instruments Section A person— This section shall not— who by law or consent of the parties has authority to receive evidence; and who is in charge of a public office, except a police officer , before whom an instrument chargeable , in his or her opinion, with duty, is produced or comes in the performance of his or her functions, A person mentioned in subsection (1) shall examine every instrument produced or coming before him or her, in order to ascertain whether it is stamped with a stamp of the value and description required by law when the instrument was executed or first executed . be taken to require a judge or magistrate of a criminal court to examine or impound, if he or she does not think fit so to do, any instrument coming before him or her in the course of any proceeding; or be taken to require a magistrate or justice of the peace to examine or impound a document coming before him or her in the course of taking an affidavit or exercising or performing any of the other powers or duties of a notary public or commissioner for oaths. In the case of a judge of the High Court, the duty of examining and impounding an instrument under this section may be delegated to an officer appointed by the court for the purpose. For the purposes of this section, in case of doubt, the Minister may determine what offices shall be taken to be public offices, and who shall be taken to be persons in charge of public offices.
31
Instruments not duly stamped - Instruments not duly stamped inadmissible in evidence
Verify source ↗

Certain unstamped or insufficiently stamped instruments may be admitted in evidence if the duty or the amount required and the prescribed penalty are paid; specific exceptions apply.

Section Instruments not duly stamped inadmissible in evidence Section An instrument chargeable with duty shall not— An instrument other than a cheque , or a bill of exchange , presented for acceptance, accepted or payable outside Uganda, or a promissory note , shall subject to all just exceptions be admitted in evidence on payment of the duty with which the instrument is chargeable , or, in the case of an instrument which is insufficiently stamped, of the amount required to make up the duty, together with the prescribed penalty, but— be admitted in evidence for any purpose by a person who has by law or consent of the parties’ authority to receive evidence; or be acted upon, registered or authenticated by a person, or by a public officer , where a person from whom a stamped receipt could have been demanded has given an unstamped receipt , and that receipt , if stamped, would be admissible in evidence against him or her, then the receipt shall be admitted in evidence against him or her on payment of the prescribed penalty by the person tendering it; where a contract or agreement of any kind is effected by correspondence consisting of two or more letters and any of the letters bears the proper stamp, the contract or agreement shall be taken to be duly stamped ; this section shall not prevent the admission of an instrument in evidence in any proceeding in a criminal court; this section shall not prevent the admission of an instrument in any court when the instrument has been executed by or on behalf of the Government, or where it bears the authentic certificate of the Uganda Revenue Authority as provided by this Act.
32
Instruments not duly stamped - Where admission of instrument not to be questioned
Verify source ↗

If an instrument has been admitted in evidence, that admission cannot be challenged in the same suit or proceeding on the basis that the instrument was not duly stamped, except as otherwise provided in this Act.

Section Where admission of instrument not to be questioned Section Where an instrument has been admitted in evidence, the admission shall not, except as otherwise provided in this Act, be called in question at any stage of the same suit or proceeding on the ground that the instrument has not been duly stamped .
33
Instruments not duly stamped - Instruments impounded, how dealt with
Verify source ↗

A person who impounds an instrument must, when they are authorised or accept payment, send an authenticated copy and certificate showing duty and penalty and remit the amount to the Commissioner (or the Commissioner's appointee); in other cases the person must send the original instrument to the Commissioner.

Section Instruments impounded, how dealt with Section When the person impounding an instrument under this Act has by law or consent of the parties— authority to receive evidence and admits the instrument in evidence upon payment of the duty with which the instrument is chargeable ; or in the case of an instrument insufficiently stamped, of the amount required to make up such duty together with the prescribed penalty, that person shall send to the Commissioner an authenticated copy of the instrument , together with a certificate in writing, stating the amount of duty and penalty levied in respect of the instrument , and shall send the amount to the Commissioner, or to the person appointed by the Commissioner for the purpose. In every other case, the person impounding an instrument shall send it in the original form to the Commissioner.
34
Instruments not duly stamped - Power of Commissioner to stamp instruments impounded
Verify source ↗

When the Commissioner impounds or receives certain instruments, the Commissioner must follow the specified procedure: certify if duly stamped or not chargeable; if chargeable but not duly stamped, require payment of duty and prescribed penalty. If impounded only for being written in contravention of the Act, the Commissioner may remit the whole penalty. A certificate under this section is conclusive evidence of the matters stated.

Section Power of Commissioner to stamp instruments impounded Section Where the Commissioner impounds an instrument under this Act or receives an instrument sent to him or her, not being an instrument chargeable with a duty, or a bill of exchange or promissory note , the Commissioner shall adopt the following procedure— if the Commissioner is of opinion that the instrument is duly stamped , or is not chargeable with duty, he or she shall certify by endorsement on it that it is duly stamped , or that it is not chargeable to duty; or if the Commissioner is of opinion that the instrument is chargeable with duty and is not duly stamped , he or she shall require the payment of the proper duty or the amount required to make up that duty, together with the prescribed penalty. Notwithstanding subsection (1) , where an instrument has been impounded only because it has been written in contravention of a provision of this Act, the Commissioner may remit the whole penalty prescribed by this Act. A certificate under this section is, for the purposes of this Act, conclusive evidence of the matters stated in the certificate.
35
Instruments not duly stamped - Instruments unduly stamped by accident
Verify source ↗

If an instrument chargeable with duty is produced to the Commissioner within one year and the person notifies the Commissioner and offers to pay the duty, and the Commissioner is satisfied the failure to stamp was accidental, the Commissioner may waive the penalty.

Section Instruments unduly stamped by accident Section Where an instrument chargeable with duty is not duly stamped , or a bill of exchange or promissory note , is produced by a person of his or her own motion before the Commissioner within one year from the date of its execution or first execution, and that person brings to the notice of the Commissioner the fact that the instrument is not duly stamped and offers to pay to the Commissioner the amount of the proper duty, or the amount required to make up that duty, and the Commissioner is satisfied that the omission duly to stamp the instrument has been occasioned by accident, mistake or urgent necessity, the Commissioner may waive the penalty due.
36
Instruments not duly stamped - Endorsement of instruments on which duty has been paid
Verify source ↗

A person admitting an instrument in evidence or the Commissioner must endorse the instrument certifying duty/penalty paid and payer details; an instrument endorsed under subsection (1) shall be admissible in evidence.

Section Endorsement of instruments on which duty has been paid Section Where the duty and penalty, if any, leviable in respect of an instrument has been paid under this Act, the person admitting the instrument in evidence or the Commissioner— An instrument endorsed under subsection (1) — shall certify by endorsement on the instrument that the proper duty or, as the case may be, the penalty, stating the amount of each, has or have been levied in respect of the instrument ; and the name and residence of the person making payment. shall be admissible in evidence, and may be registered and acted upon and authenticated as if it had been duly stamped ; and shall be delivered on his or her application to the person from whose possession it came into the hands of the officer impounding it, or as that person may direct. Notwithstanding anything in this section, an instrument which has not been admitted in evidence shall not, upon payment of duty, be delivered before the expiration of one month from the date of its impounding, or if the Uganda Revenue Authority has certified that its further detention is necessary and has not cancelled the certificate.
37
Instruments not duly stamped - Prosecution for offence under Act
Verify source ↗

Proceedings or payment of a penalty in respect of an instrument do not prevent prosecution for an offence under the Act; however, where a penalty has been paid a prosecution shall not be instituted unless it appears to the Commissioner that the offence was committed with intent to evade payment of the proper duty.

Section Prosecution for offence under Act Section The taking of proceedings or the payment of a penalty under this Act in respect of an instrument shall not bar the prosecution of a person who appears to have committed an offence under this Act in respect of the instrument . Notwithstanding subsection (1) , a prosecution shall not be instituted in the case of an instrument in respect of which a penalty has been paid, unless it appears to the Commissioner that the offence was committed with an intention of evading payment of the proper duty.
38
Instruments not duly stamped - Persons paying duty or penalty may recover it in certain cases
Verify source ↗

A person who paid a duty or penalty for an instrument can recover that amount from the person who was bound to bear the expense of providing the proper stamp.

Section Persons paying duty or penalty may recover it in certain cases Section Where a duty or penalty has been paid under this Act by a person in respect of an instrument , and, by agreement or any other enactment in force at the time the instrument was executed , some other person was bound to bear the expense of providing the proper stamp for the instrument , the first mentioned person shall be entitled to recover from that other person the amount of the duty or penalty paid. For the purpose of the recovery, a certificate granted in respect of the instrument under this Act shall be conclusive evidence of the matters certified in it. A person may claim a refund of duty paid in error on an instrument which is not dutiable within one year after the date the duty was paid. The amount referred to in subsection (1) may, if the court deems fit, be included in an order as to costs in any suit or proceeding to which the persons are parties and in which the instrument has been tendered in evidence but if the court does not include the amount in the order, no further proceedings for the recovery of the amount shall be maintainable.
39
Instruments not duly stamped - Power of Commissioner to refund penalty or excess duty in certain cases
Verify source ↗

The Commissioner may, where stamp duty paid is in excess, apply the excess against other taxes or refund it; a person may apply for a refund within three months; the Commissioner must serve written notice of decisions within thirty days; dissatisfied persons may use objection and appeals.

Section Power of Commissioner to refund penalty or excess duty in certain cases Section Where, in the opinion of the Commissioner, stamp duty in excess of that which is legally chargeable has been charged and paid, the Commissioner may— A person may apply to the Commissioner for a refund of stamp duty paid in excess of the proper duty payable on an instrument . An application for a refund under this section shall be made to the Commissioner within three months from the date of the payment of the stamp duty. apply the excess in reduction of any other tax due from the person; apply the balance of the excess, if any, in reduction of any outstanding of the person to pay any other taxes not in dispute; and refund the remainder, if any, to the person. The Commissioner shall, within thirty days of making a decision under this section, serve the person applying for a refund, a notice of the decision, in writing. A person dissatisfied with a decision of the Commissioner under this section may challenge the decision under the objection and appeals procedure set out in this Act.
40
Instruments not duly stamped - Non-liability for loss of instruments
Verify source ↗

If an instrument sent to the Commissioner is lost, destroyed or damaged in transmission, the sender is not liable; where an instrument is about to be sent and was impounded, the impounding person may require a copy to be made at the sender's expense and authenticated by the impounding person.

Section Non-liability for loss of instruments Section Where an instrument sent to the Commissioner under this Act is lost, destroyed or damaged during transmission, the person sending it shall not be liable for the loss, destruction or damage. Where an instrument is about to be sent, the person from whose possession it came into the hands of the person impounding it, the person impounding the instrument may require a copy of the instrument to be made at the expense of the first mentioned person and authenticated by the person impounding the instrument .

Part V

Allowances for spoiled stamps in certain cases

41
Allowances for spoiled stamps in certain cases - Allowance for spoiled stamps
Verify source ↗

The Commissioner may, on application in the prescribed form, make allowance for spoiled stamps in the listed cases.

Section Allowance for spoiled stamps Section The Commissioner may, on application in the prescribed form make allowance for stamps spoiled in the following cases— in the case of bills of exchange, cheques or promissory notes— the stamp used for an instrument , executed by a party to it, which— the stamp on any paper inadvertently and undersigned spoiled, obliterated or by error in writing or any other means rendered unfit for the purpose intended before an instrument written on the paper is executed by any person; the stamp on a document which is written out wholly or in part, but which is not signed or executed by a party to the document; the stamp on a bill of exchange or cheque signed by or on behalf of the drawer which has not been accepted or made use of in a manner or delivered out of the drawer’s hands for any purpose other than by way of tender for acceptance, if the paper on which that stamp is impressed does not bear a signature intended as or for the acceptance of a bill of exchange or cheque to be written on it afterwards; the stamp on a promissory note signed by or on behalf of the maker which has not been made use of in any manner or delivered out of the maker’s hands; the stamp used or intended to be used for a bill of exchange , cheque or promissory note signed by, or on behalf of, its drawer, but which from any omission or error has been spoiled or rendered useless, although in the case of a bill of exchange or cheque , it may have been presented for acceptance or accepted or endorsed, or, being a promissory note , may have been delivered to the payee, if another completed and duly stamped bill of exchange , cheque or promissory note is produced identical in every particular, except in the correction of the omission or error, with the spoiled bill, cheque or promissory note ; is afterwards found to be void; is afterwards found unfit by reason of an error or mistake in it, or the purpose originally intended; by reason of the death of a person by whom it is necessary that it should be executed without having executed it, or of the refusal of the person to execute it, cannot be completed so as to effect the intended transaction in the form proposed; for want of its execution by some material party, and his or her inability or refusal to sign it, is in fact incomplete and insufficient for the purpose for which it was intended; by reason of the refusal of a person to act under the instrument , or to advance any money intended to be secured by it, or by the refusal or not of any office granted by it, totally fails for the intended purpose; becomes useless in consequence of the transaction intended to be effected by it being effected by some other instrument between the same parties and bearing a stamp of not less value; is deficient in value and the transaction intended to be effected by the instrument has been effected by some other instrument between the same parties and bearing a stamp of not less value; or is inadvertently and undesignedly spoiled, and instead of which another instrument made between the same parties and for the same purpose is executed and duly stamped , if in the case of an executed instrument , no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence, and if the instrument is given up to be cancelled.
42
Allowances for spoiled stamps in certain cases - Allowance in case of printed forms no longer required by corporations
Verify source ↗

The Commissioner may make allowance for stamped papers used for printed forms of instruments when the forms are no longer required and the duty on the stamped papers has been paid.

Section Allowance in case of printed forms no longer required by corporations Section The Commissioner may make allowance for stamped papers used for printed forms of instruments by a banker or by an incorporated company or other body corporate, if for any sufficient reason the forms have ceased to be required by the banker , company or body corporate, if the Commissioner is satisfied that the duty in respect of the stamped papers has been duly paid.
43
Allowances for spoiled stamps in certain cases - Allowance for misused stamps
Verify source ↗

Lists circumstances in which a person has inadvertently used a stamp of the wrong description, of greater value than necessary, used a stamp on an instrument not chargeable with duty, or had a stamp rendered useless because the instrument was written in contravention of the Act.

Section Allowance for misused stamps Section Where— a person has inadvertently used for an instrument chargeable with duty, a stamp of a description other than that prescribed for the instrument by this Act, or a stamp of greater value than was necessary, or has inadvertently used a stamp for an instrument not chargeable with duty; or a stamp used for an instrument is inadvertently rendered useless because that instrument is written in contravention of this Act,
44
Allowances for spoiled stamps in certain cases - Allowance for spoiled or misused stamps, how to be made
Verify source ↗

When an allowance is made for spoiled or misused stamps, the Commissioner may give replacement stamps of equivalent description and value or an equivalent monetary value.

Section Allowance for spoiled or misused stamps, how to be made Section Where allowance is made for spoiled or misused stamps, the Commissioner may give in place of the spoiled or misused stamp, other stamps of the same description and value or if the Commissioner thinks fit, stamps of any other description to the same amount in value or at the discretion of the Commissioner, the same value in money.
45
Allowances for spoiled stamps in certain cases - Allowance on renewal of certain debentures
Verify source ↗

The Commissioner must repay the lesser stamp value on the original or new debenture upon application within one month of renewal if the original is produced and cancelled as directed by the Commissioner.

Section Allowance on renewal of certain debentures Section A debenture shall be taken to be renewed in the same terms within the meaning of this section notwithstanding the following changes— Where a duly stamped debenture is renewed by the issue of a new debenture in the same terms, the Commissioner shall, upon application made within one month after the renewal, repay to the person issuing the debenture the value of the stamp on the original or on the new debenture , whichever is the less, if the original debenture is produced before the Commissioner and cancelled by him or her in the manner determined by the Commissioner. the issue of two or more debentures in place of one original debenture where the total amount secured is the same; the issue of one debenture in place of two or more original debentures, where the total amount secured is the same; the substitution of the name of the holder at the time of renewal for the name of the original holder; or the alteration of the rate of interest or the dates of payment of the debenture .

Part VI

Objections and appeals

46
Objections and appeals - Objection to decision
Verify source ↗

A person liable to pay duty may lodge a written objection within forty-five days; objections must be in writing and state grounds; the Commissioner can extend time on written application if satisfied of reasonable cause; the Commissioner decides on objections and may allow or disallow them; other review and default-decision rules apply.

Section Objection to decision Section Where a person liable to pay duty is dissatisfied with a decision made under this Act, that person may, within forty-five days after service of the notice of the decision, lodge with the Commissioner an objection to the decision. An objection to a decision shall be in writing and state precisely the grounds upon which it is made. Where a person fails to lodge an objection within the period stated in subsection (1) , the Commissioner may, upon application in writing by the person liable to pay duty, extend the time for lodging an objection. An application under subsection (3) shall only be granted where the Commissioner is satisfied that the failure of the person to lodge an objection was due to absence from Uganda, sickness or other reasonable cause. Where the Commissioner refuses to grant an extension of time under subsection (3) , the person liable to pay duty may, within thirty days after service of notice of the decision, apply to the Tribunal for a review of the decision. After consideration of the objection to the decision, the Commissioner may allow the objection in whole or in part and amend the decision accordingly, or disallow the objection. The decision of the Commissioner under subsection (6) shall be referred to as an “objection decision”. Where an objection decision has not been made by the Commissioner within thirty days after the person lodged the objection with the Commissioner, the person may, by notice in writing to the Commissioner, elect to treat the Commissioner as having made a decision to allow the objection. A person shall be taken to have served the Commissioner with the notice of the election under subsection (8) on the date the notice of the person’s election is lodged with the Commissioner.
47
Objections and appeals - Appeal to Tribunal
Verify source ↗

A person dissatisfied with an objection decision may, within thirty days of service, apply to the Tribunal for review, must serve the Commissioner with a copy, and must pay 30% of the disputed duty (or the non-disputed part) before lodging.

Section Appeal to Tribunal Section A person dissatisfied with an objection decision may, within thirty days after being served with notice of the objection decision, lodge an application with the Tribunal for review of the objection decision and shall serve a copy of the application on the Commissioner. An appeal lodged under subsection (1) shall be conducted in accordance with the Tax Appeals Tribunals Act . A person shall, before lodging an application with the Tribunal , pay to the Commissioner, thirty percent of the duty in dispute or that part of the duty assessed which is not in dispute, whichever is the greater.
48
Objections and appeals - Appeal to High Court
Verify source ↗

A party dissatisfied with the Tribunal's decision may appeal to the High Court on a question of law by lodging a notice of appeal and serving it on the other party and the Registrar within specified time limits.

Section Appeal to High Court Section A party who is dissatisfied with the decision of the Tribunal may, within thirty days after being notified of the decision, lodge a notice of appeal with the Registrar of the High Court and the party appealing shall serve a copy of the notice of appeal on the other party to the proceedings before the Tribunal . An appeal to the High Court shall be made on a question of law only and the notice of the appeal shall state the question or questions of law that are to be raised on the appeal. An appeal under subsection (1) to the High Court shall be made by lodging a notice of appeal with the Registrar of the High Court within forty-five days after service of notice of the objection decision. A person who has lodged a notice of appeal with the Registrar of the High Court shall, within five working days after doing so, serve a copy of the notice of appeal on the Commissioner.
49
Objections and appeals - Appeal to Court of Appeal
Verify source ↗

A party dissatisfied with a High Court decision may appeal to the Court of Appeal, but only with the Court of Appeal's leave.

Section Appeal to Court of Appeal Section A party to a proceeding before the High Court who is dissatisfied with the decision of the High Court may, with leave of the Court of Appeal, appeal against the decision to the Court of Appeal.
50
Objections and appeals - Burden of proof
Verify source ↗

When an objection decision is reviewed, the person liable to pay duty must bear the burden of proof, on the balance of probabilities, to show the extent to which the Commissioner's objection decision is excessive or erroneous.

Section Burden of proof Section The burden of proof in a review of an objection decision is on the person liable to pay duty, on the balance of probabilities as to the extent to which the objection decision made by the Commissioner is excessive or erroneous, whichever is the case in dispute.
51
Objections and appeals - Duty as debt due to Government
Verify source ↗

Section Duty as debt due to Government Section Duty, when it becomes due and payable, is a debt to the Government of Uganda and is payable to the Commissioner in the manner and at the place prescribed. Duty that has not been paid when it

Section Duty as debt due to Government Section Duty, when it becomes due and payable, is a debt to the Government of Uganda and is payable to the Commissioner in the manner and at the place prescribed. Duty that has not been paid when it is due and payable may be sued for and recovered in a court of competent jurisdiction by the Commissioner acting in the Commissioner’s official name, subject to the general directions of the Attorney General. In a suit under this section, the production of a certificate signed by the Commissioner stating the name and address of the person liable and the amount of the duty due and payable by the person shall be sufficient evidence of the amount of the duty due and payable by that person.
52
Objections and appeals - Recovery of duty from other persons
Verify source ↗

If a liable person fails to pay duty and it is not disputed, the Commissioner may require third parties who owe or hold money (or have authority to pay) to pay by written notice; the Commissioner must serve a copy of that notice on the liable person; notified persons who cannot comply because no money must promptly notify the Commissioner; the Commissioner may accept, amend or cancel notifications; payers acting under the notice are indemnified.

Section Recovery of duty from other persons Section Where a person fails to pay duty on the date on which the duty is payable and the duty is not the subject of a dispute, the Commissioner may, by notice in writing, require a person who— owes money to the person liable to pay duty; holds money for, or on account of the person liable to pay duty; holds money on account of some other person for payment to the person liable to pay duty; or has authority from some other person to pay money to the person liable to pay duty, The date stated in the notice under subsection (1) must not be a date before the money becomes due to the person liable to pay duty, or is held on behalf of the person liable to pay duty. At the same time that notice is served under subsection (1) , the Commissioner shall also serve a copy of the notice on the person liable to pay duty. Where a person served with a notice under subsection (1) is unable to comply with the notice by reason of lack of money owing to, or held for, the person liable to duty, the person shall, as soon as is practicable and in any case before the payment date stated in the notice, notify the Commissioner in writing setting out the reasons for the inability to comply. Where a notice is served on the Commissioner under subsection (4) , the Commissioner may, by notice in writing, accept the notification and cancel or amend the notice issued under subsection (1) or reject the notification. A person who makes a payment in accordance with a notice under subsection (1) is taken to have acted under the authority of the person liable to pay duty and of all other persons concerned and is indemnified in respect of the payment against all proceedings, civil or criminal, and all processes, judicial or extra-judicial, notwithstanding any provisions to the contrary in any written law, contract, or agreement. An amount due under this section is treated for all purposes of this Act as if it were duty due.
53
Objections and appeals - Collection of duty by distraint
Verify source ↗

The Commissioner may recover unpaid duty by distress from movable property, must issue a written order specifying the property and liability, may require police presence and enter premises, property is kept up to 14 days (shorter for perishables) at the cost of the person liable, proceeds pay costs and duty with any remainder returned to the person liable, and the Commissioner may still pursue any remaining balance.

Section Collection of duty by distraint Section Where the person liable does not pay the duty due, together with the costs of the distress— The Commissioner may recover any unpaid duty by distress proceedings against the movable property of a person liable to pay duty, in this section referred to as the “person liable”. In accordance with subsection (1) , the Commissioner shall issue an order in writing specifying the person against whose property the proceedings are authorised, the location of the property and the duty liability to which the proceedings relate, and may require a police officer to be present while distress is being executed . For the purposes of executing distress under subsection (1) , the Commissioner may, at any time, enter any house or premises described in the order authorising the distress proceedings. The property upon which distress is levied under this section, other than perishable goods, shall be kept for not more than fourteen days either at the premises where the distress was levied or at any other place that the Commissioner may consider appropriate, at the cost of the person liable. in the case of perishable goods, within a period that the Commissioner considers reasonable having regard to the condition of the goods; or in any other case, within fourteen days after the distress is levied, The proceeds of a disposal under subsection (5) shall be applied by the auctioneer or seller towards the cost of taking, keeping and selling the property distrained upon, and towards the payment of the duty due. The remainder of the proceeds under subsection (5) , if any, shall be given to the person liable. This section shall not preclude the Commissioner from proceeding with respect to the balance owed if the proceeds of the distress are not sufficient to meet the costs of the distress and the duty due. All costs incurred by the Commissioner in respect of any distress may be recovered by the Commissioner from the person liable, and the provisions of this Act relating to the collection and recovery of duty shall apply as if the costs were duty due under this Act.
54
Objections and appeals - Duties of receivers
Verify source ↗

Receivers must notify the Commissioner in writing within fourteen days of appointment or taking possession of an asset, set aside amounts from sale proceeds as notified by the Commissioner, must not part with assets without the Commissioner's prior written permission, and are personally liable if they fail to comply.

Section Duties of receivers Section A receiver— In this section, “receiver” includes a person who, in respect to an asset in Uganda, is— A receiver shall, in writing, notify the Commissioner within fourteen days of being appointed to the position of receiver or of taking possession of an asset in Uganda, whichever occurs first. The Commissioner may, in writing, notify a receiver of the amount which appears to the Commissioner to be sufficient to provide for any duty which is or will become payable by the person whose assets are in the possession of the receiver. A receiver shall not part with an asset in Uganda which is held by the receiver in the capacity as receiver without the prior written permission of the Commissioner. shall set aside, out of the proceeds of sale of an asset, the amount notified by the Commissioner under subsection (2) , or such lesser amount as is subsequently agreed on by the Commissioner; is liable to the extent of the amount set aside for the duty of the person who owned the asset; and may pay any debt that has priority over the duty referred to in this section notwithstanding any provision of this section. Where the receiver fails to comply with this section, the receiver is personally liable for the amount required to be set aside. a liquidator of a company; a receiver appointed out of court or by a court; a trustee for a bankrupt; a mortgagee in possession; an executor of a deceased’s estate; or any other person conducting the business of a person legally incapacitated.
55
Objections and appeals - Security on property for unpaid duty
Verify source ↗

If an owner of land or buildings in Uganda fails to pay duty, the Commissioner may notify and, after 30 days if unpaid, may direct the Registrar of Titles to register a security over the land; the Registrar must register and, on payment, the Commissioner must ask for cancellation and the Registrar must record it.

Section Security on property for unpaid duty Section Where a person who is the owner of land or buildings situated in Uganda fails to pay duty, the Commissioner may, by notice in writing, notify the person of the intention to apply to the Registrar of Titles that that land or buildings be the subject of security for the duty as specified in the notice. Where, within thirty days after the date of service of the notice under subsection (1) , a person on whom a notice has been served fails to make payment of the whole of the amount of the duty specified in the notice, the Commissioner may, by notice in writing, in this section referred to as a “notice of direction”, direct the Registrar of Titles that the land or buildings of the person, to the extent of the interest of the person in the land or buildings, be the subject of security for unpaid duty in the amount specified in the notice. Where a notice of direction is served on the Registrar of Titles under subsection (2) , the Registrar of Titles shall, without fee, register the direction as if it were an instrument or mortgage over, or charge on, the land or buildings. Upon registration of the direction under subsection (3) , the registration shall, subject to any prior mortgage or charge, operate as a legal mortgage over or charge on the land or buildings to secure the amount of the unpaid duty. Upon receipt of the whole of the amount of duty secured under subsection (4) , the Commissioner shall serve notice on the Registrar of Titles cancelling the direction made under subsection (2) and the Registrar of Titles shall, without fee, record the cancellation and thereupon the direction shall cease to exist.

Part VII

Criminal offences and procedure

56
Criminal offences and procedure - Penalty for executing instrument not duly stamped
Verify source ↗

Any person who executes, negotiates or signs certain instruments without them being duly stamped, or votes under an unstamped proxy, commits an offence; issuing an unstamped share warrant makes the company and officers liable to conviction and a fine not exceeding one hundred currency points.

Section Penalty for executing instrument not duly stamped Section Any person who— draws, makes, issues, endorses or transfers or signs, otherwise than as a witness, or presents for acceptance or payment, or accepts, pays or receives payment of, or in any manner negotiates a bill of exchange , cheque or promissory note without it being duly stamped ; executes or signs, otherwise than as a witness, any other instrument chargeable with duty without it being duly stamped ; or votes or attempts to vote under a proxy not duly stamped , Where a share warrant is issued without being duly stamped , the company issuing it, and every person who, at the time when it is issued, is the managing director or secretary or other principal officer of the company, commits an offence and is liable, on conviction, to a fine not exceeding one hundred currency points.
57
Criminal offences and procedure - Penalty for failure to cancel adhesive stamp
Verify source ↗

Persons required to cancel an adhesive stamp must cancel it in the prescribed manner; failure is an offence punishable by a fine up to one hundred currency points or imprisonment up to six months, or both.

Section Penalty for failure to cancel adhesive stamp Section Any person required to cancel an adhesive stamp who fails to cancel the stamp in the manner prescribed commits an offence and is liable, on conviction, to a fine not exceeding one hundred currency points or to imprisonment for a term not exceeding six months, or both.
58
Criminal offences and procedure - Penalty for not making out policy, or making one not duly stamped
Verify source ↗

Persons who receive or take credit for an insurance premium must, within one month, make out and execute a duly stamped policy; they must not issue unstamped policies or pay money on them. An exception applies for certain accident insurance policies with a stamp-duty composition agreement.

Section Penalty for not making out policy, or making one not duly stamped Section Any person who— receives, or takes credit for, a premium or consideration for a contract of insurance and does not, within one month after receiving, or taking credit for, the premium or consideration, make out and execute a duly stamped policy of insurance ; or makes, executes or delivers out a policy which is not duly stamped , or pays or allows in account, or agrees to pay or allow in account, any money upon, or in respect of, that policy, Subsection (1) shall not apply to policies of insurance against accident in respect of which an agreement for the composition of stamp duty has been entered into under this Act.
59
Criminal offences and procedure - Penalty for not drawing full number of bills or marine policies purporting to be in sets
Verify source ↗

It is an offence for a person to draw or execute a marine insurance policy purporting to be part of a set without simultaneously drawing or executing, on paper duly stamped, the whole number of policies in that set.

Section Penalty for not drawing full number of bills or marine policies purporting to be in sets Section Any person who draws or executes a policy of marine insurance purporting to be drawn or executed in a set of two or more, and not at the same time drawing or executing on paper duly stamped the whole number of policies of which that policy purports the set to consist, commits an offence and is liable, on conviction, to a fine not exceeding one hundred currency points or to imprisonment for a term not exceeding six months, or both.
60
Criminal offences and procedure - Penalty for postdating bills, and for other devices to defraud Government of revenue
Verify source ↗

Any person who postdates a bill or promissory note with intent to defraud Government revenue, and who negotiates or receives payment of it or engages in similar devices, commits an offence and is liable on conviction to a fine not exceeding one hundred currency points or imprisonment not exceeding six months, or both.

Section Penalty for postdating bills, and for other devices to defraud Government of revenue Section Any person who, with intent to defraud the Government of duty, draws, makes or issues a bill of exchange or promissory note , bearing a date subsequent to that on which the bill or note is actually drawn or made and knowing that the bill or note has been so postdated, endorses, transfers, presents for acceptance or payment, or accepts, pays or receives payment of, the bill or note, or in any manner negotiates it or with the like intent, practices or is concerned in any act, contrivance or device not specially provided for by this Act or any other law, commits an offence and is liable, on conviction, to a fine not exceeding one hundred currency points or to imprisonment for a term not exceeding six months, or both.
61
Criminal offences and procedure - Offences in relation to stamps
Verify source ↗

It is an offence for certain persons to contravene stamp-related rules: persons appointed to sell stamps who contravene the Act; persons not authorised who sell stamps; authorised sellers who sell unauthorised stamps; and anyone who forges a stamp.

Section Offences in relation to stamps Section Any person— appointed to sell stamps, who contravenes any provision of this Act; not authorised to sell stamps, who sells stamps; authorised to sell stamps, who sells unauthorised stamps; or who forges a stamp,

Part VIII

Miscellaneous

62
Miscellaneous - Books to be open to inspection
Verify source ↗

A person who has custody of certain registers, books, records, papers, documents or proceedings must, at all reasonable times, allow a person authorised in writing by the Commissioner to inspect those materials and to take notes and extracts without fee or charge for the purpose of securing duties or discovering fraud or omissions.

Section Books to be open to inspection Section A person who has in his or her custody any registers, books, records, papers, documents or proceedings, the inspection of which may tend to secure any duty or to prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all reasonable times permit a person authorised in writing by the Commissioner to inspect for such purpose the registers, books, papers, documents and proceedings, and to take such notes and extracts as he or she may deem necessary, without fee or charge.
63
Miscellaneous - Re-characterisation of instruments under Islamic financial business
Verify source ↗

The Commissioner may re-characterise unspecified Islamic-finance instruments as equivalent conventional instruments for duty purposes and must comply with Shari’ah principles when doing so.

Section Re-characterisation of instruments under Islamic financial business Section For purposes of determining whether an instrument is chargeable with duty under this Act, the Commissioner may re-characterise an instrument under Islamic financial business not provided for under this Act to the equivalent instrument under conventional financial services for purposes of reflecting the equivalent economic substance, rather than the form. The Commissioner shall comply with Shari’ah principles in re-characterising an instrument under Islamic financial business that is not provided for under this Act.
64
Miscellaneous - Power to amend Schedules
Verify source ↗

The Minister may amend Schedule 1 to this Act by statutory instrument with Cabinet approval; Parliament may, within twenty-one sitting days and by resolution, annul such an instrument.

Section Power to amend Schedules Section The Minister may, by statutory instrument , with the approval of Cabinet, amend Schedule 1 to this Act. An instrument made under subsection (1) shall as soon as practicable after publication in the Gazette be laid before Parliament and Parliament may within twenty-one sitting days, by resolution, annul the instrument .
65
Miscellaneous - Regulations
Verify source ↗

The Minister may, by statutory instrument, make regulations generally to give effect to this Act and may make regulations relating to the supply and sale of stamps and related matters; regulations may prescribe fines and other penalties for contraventions.

Section Regulations Section Without limiting the general effect of subsection (1) , the Minister may make regulations relating to— Regulations made under this section may— The Minister may, by statutory instrument , make regulations generally to give effect to this Act. the supply and sale of stamps and stamped papers; the persons authorised to sell stamps and all matters relating to the sale of stamps; the reduction, remission or compounding duties; the manner of using stamps on instruments chargeable with the duty including the description of stamps which may be used, the number of stamps which may be used, the size of the paper on which the stamps are written; the admission in evidence of improperly stamped instruments; the issue of stamps certificates including the manner of delegating the authority to issue those certificates; the form and manner of making returns. prescribe for the contravention of any of the regulations a fine not exceeding one hundred currency points; prescribe a higher penalty for a second or a subsequent contravention; prescribe an extra penalty for any day for which the contravention continues; require that anything used in connection with the contravention shall be ordered by the court to be forfeited to the State.
66
Miscellaneous - Saving
Verify source ↗

Certain existing statutory instruments under the Stamps Act in force at this Act's commencement remain in force; the Act does not affect duties under other laws relating to court fees; and, until contrary regulations are made under this Act, previously lawful stamps may be used for payment under this Act.

Section Saving Section A statutory instrument made under the Stamps Act, Cap. 342 (Revised Edition, 2000) and in force at the commencement of this Act shall continue in force until repealed under this Act. This Act shall not affect the duties chargeable under any other law for the time being in force relating to court fees. Until regulations are made under this Act to the contrary, any stamps which might lawfully be used immediately before the commencement of this Act for the payment of duties with which instruments were charged may be used for the purposes of this Act.

Provision text is displayed from LexChat’s stored statute record. Use the official source links to verify amendments, commencement, and current legal force.

LexChat organizes source-backed legal information for research. Verify amendments, commencement, and current legal force with the official publisher before relying on it.