Uganda Revenue Authority Act

Provides definitions for key terms including "authority", "board", "chairperson", "member", "Minister" and "revenue".

Jurisdiction: Uganda
Instrument: Act or statute
Citation: Chapter 196
Version: Undated source snapshot
Language: en

Source attribution: Source: Uganda Legal Information Institute

Statute overview

About this statute

Provides definitions for key terms including "authority", "board", "chairperson", "member", "Minister" and "revenue". Section Establishment of the authority Section There is established an authority to be known as the Uganda Revenue Authority. The authority shall be a body corporate with perpetual succession and a common seal and shall be capable of suing The authority must administer and give effect to laws listed in the First Schedule (including assessing, collecting and accounting for related revenue), advise the Minister on tax matters, and perform other revenue functions as directed by the Minister; the Minister may amend the First Schedule by statutory instrument. Establishes a board of directors for the authority, lists membership, gives the board duties to monitor revenue and set staffing/procurement policies, allows the Minister to appoint certain members and give directions which the board must follow. Members of the board, other than ex officio members, shall be appointed from persons who qualify by professional knowledge and experience in taxation, commerce, economics, law, or other revenue matters as determined by the Minister.

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Provisions of Uganda Revenue Authority Act

Showing 21 of 21

Part I

Interpretation

1
Interpretation - Interpretation

Provides definitions for key terms including "authority", "board", "chairperson", "member", "Minister" and "revenue".

Section Interpretation Section In this Act, unless the context otherwise requires— " authority " means the Uganda Revenue Authority established by section 2 ; " board " means the board of directors established by section 4 ; " chairperson " means the chairperson of the board of directors; " member " means a member of the board of directors; " Minister " means the Minister responsible for finance; " revenue " means taxes, duties, fees, fines or other monies imposed by or collected under the laws or the specified provisions of the laws set out in the First Schedule.

Part II

Establishment, powers and functions of the authority

2
Establishment, powers and functions of the authority - Establishment of the authority

Section Establishment of the authority Section There is established an authority to be known as the Uganda Revenue Authority. The authority shall be a body corporate with perpetual succession and a common seal and shall be capable of suing

Section Establishment of the authority Section There is established an authority to be known as the Uganda Revenue Authority. The authority shall be a body corporate with perpetual succession and a common seal and shall be capable of suing and being sued in its corporate name and, subject to this Act, may borrow money, acquire and dispose of property and do all such other things as a body corporate may lawfully do. The authority shall be an agency of the Government and shall be under the general supervision of the Minister . The seal of the authority shall be authenticated by the signatures of the Commissioner General and the secretary to the board . In the absence of the Commissioner General, a commissioner designated by him or her for the purpose may sign a document in the Commission General’s place; and in the absence of the secretary to the board , a person performing the functions of the secretary may sign a document in his or her place. Every document purporting to be an instrument issued by the authority and to be sealed with the seal of the authority authenticated in the manner provided by subsection (4) or (5) shall be deemed to be such an instrument and shall be received in evidence without further proof.
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Establishment, powers and functions of the authority - Functions of the authority

The authority must administer and give effect to laws listed in the First Schedule (including assessing, collecting and accounting for related revenue), advise the Minister on tax matters, and perform other revenue functions as directed by the Minister; the Minister may amend the First Schedule by statutory instrument.

Section Functions of the authority Section The functions of the authority are— to administer and give effect to the laws or the specified provisions of the laws set out in the First Schedule to this Act, and for this purpose to assess, collect and account for all revenue to which those laws apply; to advise the Minister on revenue implications, tax administration and aspects of policy changes relating to all taxes referred to in the First Schedule; to perform such other functions in relation to revenue as the Minister may direct. The Minister may, by statutory instrument, amend the First Schedule to this Act.

Part III

The board of directors and its functions

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The board of directors and its functions - Board of directors

Establishes a board of directors for the authority, lists membership, gives the board duties to monitor revenue and set staffing/procurement policies, allows the Minister to appoint certain members and give directions which the board must follow.

Section Board of directors Section There is established a board of directors as the governing body of the authority , which shall consist of the following members— a chairperson , who shall be appointed by the Minister ; one representative of the Ministry responsible for finance; one representative of the Ministry responsible for trade and industry; one representative of Uganda Manufacturers Association; and the Commissioner General of the authority . The Minister may appoint two other persons who are not public officers as additional members of the board because of their special knowledge and experience in taxation matters, provided that the persons being appointed have no part-time or full-time activity or interest which conflicts with or impairs fulfillment of their duties as board members. The board shall be responsible for monitoring the revenue performance of the authority and shall determine policies relating to staffing and procurement of the authority . The Minister may give directions to the board regarding the performance of its functions, and the board shall comply with those directions.
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The board of directors and its functions - Qualifications for appointment

Members of the board, other than ex officio members, shall be appointed from persons who qualify by professional knowledge and experience in taxation, commerce, economics, law, or other revenue matters as determined by the Minister.

Section Qualifications for appointment Section The members of the board , other than the ex officio members, shall be appointed from among persons who qualify for appointment by virtue of their professional knowledge and experience in taxation, commerce, economics, law or in such other matters of revenue as the Minister may determine.
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The board of directors and its functions - Tenure of office

Members of the board who are not ex officio hold office on the terms in their instrument of appointment, initially for no more than three years, and may be reappointed only for a subsequent period not exceeding three years.

Section Tenure of office Section A member of the board other than an ex officio member shall hold office— on such terms and conditions as are specified in the instrument of appointment; in the first instance, for a period not exceeding three years; and shall be eligible for reappointment only for a subsequent period not exceeding three years.
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The board of directors and its functions - Minister’s power to suspend or terminate appointment

The Minister may suspend or terminate a member’s appointment for listed grounds including inability to perform duties, misbehaviour, bankruptcy, certain convictions, absences, failure to disclose interests, or any other sufficient cause.

Section Minister’s power to suspend or terminate appointment Section The Minister may terminate or suspend the appointment of a member — for the member ’s inability to perform the functions of his or her office; for misbehaviour; if the member is declared or becomes bankrupt or insolvent; if the member is convicted of a criminal offence in respect of which a maximum penalty exceeding six month’s imprisonment may be imposed; if the member , without prior permission of the chairperson or without reasonable cause to the satisfaction of the Minister , is absent from six meetings of the board in any financial year; if the member , in any particular case, fails to comply with the provisions of paragraph 4 of the Second Schedule to this Act relating to the disclosure of interest; or for any other sufficient cause.
8
The board of directors and its functions - Meetings of the board

The Minister may amend the Second Schedule by statutory instrument; the board may co‑opt persons to participate but co‑opted persons have no right to vote.

Section Meetings of the board Section The Second Schedule to this Act shall apply to the meetings of the board and other matters provided for in that Schedule, and the Minister may, by statutory instrument, amend the Schedule. The board may co-opt any person to participate in its deliberations, but a person so co-opted shall have no right to vote.

Part IV

Commissioner General, officers and staff

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Commissioner General, officers and staff - Secretary to the board

The board must appoint a secretary; the secretary must arrange the board’s meetings, keep records of proceedings, and perform other duties as directed by the board.

Section Secretary to the board Section The board shall appoint a secretary to the board . The secretary shall be responsible for arranging the business of the board ’s meetings, keeping a record of the proceedings of the board and for such other duties as the board may direct.
11
Commissioner General, officers and staff - Other officers and staff

The board must appoint senior officers, approve officers' terms and conditions, and is responsible for discipline and control of officers and staff.

Section Other officers and staff Section Subject to section 9 , the board shall appoint officers at the level of principal revenue officers or higher, on such terms and conditions as the board may determine. The board shall approve the terms and conditions of all officers and staff as may be required for the performance of the functions of the authority . The board shall be responsible for the discipline and control of the officers and staff.
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Commissioner General, officers and staff - Exemption from personal liability

Employees of the authority are exempt from personal civil or criminal liability for acts or omissions done in good faith while performing their functions under this Act.

Section Exemption from personal liability Section An employee of the authority shall not, in his or her personal capacity, be liable in civil or criminal proceedings in respect of any act or omission done in good faith in the performance of his or her functions under this Act.
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Commissioner General, officers and staff - Applicability of the Leadership Code

Members of the board and all officers must be subject to the Leadership Code.

Section Applicability of the Leadership Code Section The members of the board and all officers shall be subject to the Leadership Code.
9
Commissioner General, officers and staff - Commissioner General

The Minister shall appoint a Commissioner General on the board's recommendation; the Commissioner General is chief executive, must devote full time to the office and must not engage in other paid employment; the Minister may terminate appointment after consulting the board for misbehaviour, inability to perform functions, or other sufficient cause.

Section Commissioner General Section The Minister may, after consultation with the board , terminate the appointment of the Commissioner General for— The Minister shall appoint a Commissioner General of the authority on the recommendation of the board and on the terms and conditions to be specified in the instrument of appointment. The Commissioner General shall be the chief executive of the authority and shall be responsible for the day-to-day operations of the authority , the management of funds, property and business of the authority and for the administration, organisation and control of the other officers and staff of the authority . The Commissioner General shall devote his or her full time to the duties of his or her office and shall not engage in any business, profession, occupation or paid employment elsewhere. misbehaviour; the Commissioner General’s inability to perform the functions of his or her office; or any other sufficient cause.

Part V

Financial provisions

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Financial provisions - Revenue to accrue to the Consolidated Fund

All revenue collected by or payable to the authority must be credited to the Consolidated Fund; the Minister may authorise the authority in writing to retain a percentage of such revenue, but the total so authorised in any financial year must not exceed the amount appropriated by Parliament for the authority and shall be set off against that appropriation.

Section Revenue to accrue to the Consolidated Fund Section All revenue collected by, or due and payable to, the authority under this Act shall be credited or be due and payable to the Consolidated Fund; except that the Minister may, from time to time, authorise the authority in writing to retain a percentage of revenue collected by the authority as may be determined by the Minister in order to enable the authority to meet its expenditure without interruption, but the total sum so authorised shall not, in any financial year, exceed the amount appropriated by Parliament for the authority for that year and shall be set off against the amount so appropriated.
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Financial provisions - Funds of the authority

The authority's funds consist of amounts appropriated by Parliament, loans or grants received with the Minister's approval, and other monies received or made available with the Minister's approval; the authority's expenditure is a charge on the Consolidated Fund.

Section Funds of the authority Section The funds of the authority shall consist of— money appropriated by Parliament for the purposes of the authority ; loans or grants received by the authority with the approval of the Minister ; and any other monies as may, with approval of the Minister , be received by or made available to the authority for the purpose of performing its functions. The expenditure of the authority shall be a charge on the Consolidated Fund.
16
Financial provisions - Estimates of income and expenditure of the authority

The Commissioner General must prepare and submit annual estimates of the authority's income and expenditure to the board for approval at least three months before each financial year ends; the Commissioner General may also submit supplementary estimates before the end of a financial year.

Section Estimates of income and expenditure of the authority Section The Commissioner General shall, not later than three months before the end of each financial year, prepare and submit to the board for its approval, estimates of its income and expenditure for the next ensuing year and may at any time before the end of a financial year prepare and submit to the board for approval any estimates supplementary to the estimates of a current financial year. No expenditure shall be made out of the funds of the authority unless that expenditure is part of the expenditure approved by the board under the estimates for the financial year in which the expenditure is to be incurred or in the supplementary estimates for that year.
17
Financial provisions - Accounts, audit and annual reports

Requires the Commissioner General and the authority to prepare and keep accounts and annual reports; requires the Auditor General to audit accounts and submit an opinion; requires the Minister to lay the reports and opinion before Parliament.

Section Accounts, audit and annual reports Section The Commissioner General shall, within three months after the end of each financial year, submit— to the Minister and the board an annual report in respect of that year, containing— to the Auditor General— The authority shall keep accounts and records of its transactions and affairs and shall ensure that all monies received are properly brought to account, all payments out of its monies are correctly made and properly authorised and that adequate control is maintained over its property and over the incurring of liabilities by the authority . The annual accounts of the authority shall be audited by the Auditor General. financial statements; performance indicators and any other related information; a report on the operations of the authority ; and such other information as the board may, before or after the completion of the annual report, direct; the accounts of the authority for the financial year; and the annual report referred to in paragraph (a). The Auditor General shall audit the accounts within two months after he or she has received them and submit his or her opinion to the Minister and to the board . The Minister shall cause copies of each annual report together with a copy of the opinion of the Auditor General to be laid before Parliament within two months or at the next meeting of Parliament after he or she has received them.
18
Financial provisions - Internal audit and periodic audit reports

The Commissioner General must submit reports referred to in subsection (1) to the board at its next meeting after receipt and provide copies to the Minister and the Auditor General; the head of internal audit must audit the authority’s accounts and submit to the Commissioner General reports every three months of a financial year.

Section Internal audit and periodic audit reports Section The Commissioner General shall submit every report referred to in subsection (1) to the board for its consideration at the next meeting of the board after he or she has received it and shall also provide a copy of the report to— In addition to any other functions assigned to him or her by the board or the Commissioner General, the head of internal audit shall be responsible for the internal audit of the authority ’s accounts and shall submit to the Commissioner General a report in respect of every three months of a financial year. the Minister ; and the Auditor General.

Part VI

Miscellaneous provisions

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Miscellaneous provisions - Vesting of assets and liabilities, subsisting contracts and pending proceedings

On commencement, most property formerly vested in certain Government departments vests in the authority; contracts and liabilities remain with the Government; pending revenue proceedings continue with the authority; the Minister may except some property.

Section Vesting of assets and liabilities, subsisting contracts and pending proceedings Section All property, except any such property as the Minister may determine, which immediately before the commencement of this Act was vested in the Government for the use of the departments of customs, income tax and inland revenue for the purpose of giving effect to the laws set out in the First Schedule to this Act shall, on the date of commencement of this Act, and without further assurance, vest in the authority subject to all interests, liabilities, charges, obligations and trusts affecting that property. Except as otherwise provided in subsection (1) in relation to property, all contracts, debts, engagements and liabilities of the Government attributable to the departments of customs, income tax and inland revenue shall remain vested in the Government and may be enforced by or against the Government. All legal proceedings and claims pending in respect of revenue to which the laws set out in the First Schedule apply shall be continued or enforced by or against the authority in the same manner as they would have been continued or enforced if this Act had not been enacted.
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Miscellaneous provisions - Construction and modification of other laws

After this Act comes into force, references in other laws to certain named tax and customs officers are to be read as references to the Commissioner General of the Authority; the Minister may amend written laws (other than the Constitution) to conform them to this Act with parliamentary approval and a statutory instrument.

Section Construction and modification of other laws Section On and after the coming into force of this Act all references to the Director General of Customs, the commissioner of income tax or the commissioner of inland revenue in any law or any specified provisions of that law set out in the First Schedule to this Act shall be construed as references to the Commissioner General of the Authority. The Minister may, with the approval signified by resolution of Parliament and by statutory instrument, amend any written law other than the Constitution, for the purpose of bringing that law into conformity with this Act.
21
Miscellaneous provisions - Regulations

The Minister may, after consulting the authority, make regulations to implement the Act.

Section Regulations Section The Minister may after consultation with the authority , make regulations for carrying into effect this Act.

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