Lotteries and Gaming Act, 2016

This section provides definitions for terms used in the Act (for example: "agent of a licensee", "betting", "Board", "casino", "licence", "minor", "public lottery", and others).

The Board must collect funds and Parliament must appropriate the Board's funds for the Board's purposes; proceeds include the national lottery (less conducting expenses) and licence and application fees; money collected must be remitted to the Consolidated Fund in accordance with the Public Finance Management Act.

The Board must, with the Minister's approval and in accordance with the Public Finance Management Act, open and maintain bank accounts necessary for its functions and must pay into those accounts money received from Government for the Act's purposes and other money received in exercising its functions.

The Board may borrow money from any source in accordance with the Public Finance Management Act to meet its obligations or discharge its functions under this Act.

The Board must prepare and submit to the Minister for approval the Board's estimates of income and expenditure and the operating plan for the next financial year, in accordance with the Public Finance Management Act.

The Board's financial year runs from 1 July to 30 June of the following year.

The Board must keep books of accounts in accordance with generally accepted accounting practice and prepare an annual financial statement stating the basis of accounting and any significant departures and reasons.

The Board's accounts must be audited each financial year by the Auditor General or an auditor appointed by the Auditor General; the Board must submit its accounts and estimates to that auditor; the auditor is entitled to access books, vouchers, records and explanations.

The Board must submit to the Minister an annual report at the end of each financial year including an audited financial statement.

A person must not establish or operate a casino or provide a gaming or betting machine unless they have a licence issued under this Act.

The Board may issue various gambling-related operating licences, may issue licences to employees and certificates of suitability, must approve franchisees before appointment, and must bear due diligence costs.

A licence to operate a casino shall specify the premises to which it applies and the licence may include conditions such as minimum staffing, restrictions on classes of games, or rules for playing games of chance.

The Board must, when investigating a casino licence application, consider and approve whether the premises are suitable for casino, gaming or betting activities; the Board may also approve related plans, diagrams and specifications.

A licence to operate a casino or provide gaming or betting machines may include conditions specified by the Board in accordance with this Act and its regulations.

A casino shall not employ a person to manage the casino or in a managerial capacity; conduct gaming or betting within the casino; move money or chips to patrons or within the casino; or operate, maintain, construct or repair gaming or betting equipment.

The Board may approve casino games and their rules; casino operators must provide game rules on request; operators who allow unapproved games commit an offence with fines, imprisonment and forfeiture.

The Board may approve or investigate gaming and betting devices and equipment and may direct a casino operator in writing; a casino operator must keep such equipment in a suitable condition at all times.

A licence to operate or make available gaming or betting machines may include conditions about the number or categories of machines that may be made available for use in accordance with the licence.

Every gaming or betting machine or device must be registered with the Board in accordance with this Act.

The Board must assign unique registration numbers, record prescribed particulars, and establish and maintain a national register of every gaming or betting machine or device manufactured within or imported into Uganda.

The Board may set technical standards for gaming or betting machines and arrange testing; it may require technical operating licence holders or applicants to submit machines for tests and produce evidence.

The Board may set standards for the supply, installation or adaptation of gaming or betting software.

The Minister may, by regulations, prescribe minimum capital requirements for a licence under this Act.

The Minister may require certain licensees to provide a security bond; the Board must use that bond to pay specified taxes or persons if the licensee defaults.

Applications for a licence must be made to the Board and must include specified details (activity and type of licence, applicant or shareholders' ages where applicable, address) and be accompanied by the prescribed fee and prescribed information or documents.

The Board must examine licence applications, consider suitability and specified factors, decide within sixty days to approve or reject (including partial approvals), notify rejections within fourteen days, report and gazette outcomes, the Chairperson must sign licences recommended for issue, and the Minister prescribes appeal procedure.

The Minister may, by regulations, specify conditions to be attached to licences.

An operating licence must be in the prescribed form and must specify the person to whom it is issued, the period of validity, and any condition attached to the licence.

A licence issued under this Act remains valid until 31 December of the year it is issued.

The Board may suspend or revoke licences; before doing so it must give the licence holder fourteen days' written notice with reasons and an opportunity to make representations; after representations the Board may require remedying the conduct or a fine not exceeding ninety-six currency points.

An application to renew a licence must be made at least two months before the licence expires.

Licensed casino, gaming or betting operators must pay a gaming tax at the rate in Schedule 4.

Persons who fail to pay tax by the due date must pay interest at two per cent of the outstanding amount for each week or part of a week the tax remains unpaid.

A taxable person must lodge a tax return with the Commissioner for each tax determined under section 48 by the 15th day of the following month.

The Commissioner may assess the tax payable in certain situations; if making an assessment under subsection (2)(b) the Commissioner must state the reasons for being not satisfied.

Persons may object to tax assessments within forty-five days; the Commissioner must consider objections and may allow and amend or reject and maintain assessments; partial objectors must pay undisputed tax or a lesser amount determined by the Commissioner until determination.

The Commissioner may refer a taxpayer’s case to the Minister if the Commissioner believes the tax cannot be effectively recovered; the Minister may remit or write off the tax if satisfied it cannot be effectively recovered.

The Commissioner may recover tax due and any interest, and such tax and interest are a debt recoverable as a civil debt; the Commissioner may take measures including sealing premises, issuing agency notices, distress proceedings, and entering premises under a distress order.

Persons who fail to lodge tax returns on time or fail to maintain proper records are liable to specified penal taxes; penal taxes may be refunded if the related tax is refunded.

The Commissioner must collect all tax required to be paid under this Act.