Surcharges (Revenue) Act

Jurisdiction: Uganda
Instrument: Act or statute
Citation: Chapter 344
Version: Undated source snapshot
Language: en

Source attribution: Source: Uganda Legal Information Institute

Statute overview

About this statute

If a person who is legally required to obtain a licence, register, notify or pay a tax/fee/rate fails to do so within the period in the Schedule, the payable amount will be surcharged as specified in the Schedule and must be paid. Nothing in this Act prevents bringing criminal proceedings or imposing punishment for offences arising from failure to obtain a licence, effect a registration, make a notification, or pay any tax, fee or rate mentioned in the Schedule to this Act. The Act does not prevent the institution of civil proceedings prescribed by law to recover any tax, fee or rate mentioned in the Schedule to this Act. If civil proceedings exist under any law for recovering a tax, fee or rate listed in the Schedule, those proceedings also extend to recover any surcharge imposed by this Act on that tax, fee or rate. The Minister responsible for finance may remit a surcharge by written notice if the Minister is satisfied it would be inequitable; then those liable need not pay it.

Read the provisions Ask with citations

Search within this statute

Search all stored provisions in this version.

Legal text

Provisions of Surcharges (Revenue) Act

Showing 5 of 5

1
1. Imposition of surcharge after delay in taking out licence or paying tax, etc.

If a person who is legally required to obtain a licence, register, notify or pay a tax/fee/rate fails to do so within the period in the Schedule, the payable amount will be surcharged as specified in the Schedule and must be paid.

Section 1. Imposition of surcharge after delay in taking out licence or paying tax, etc. Section Where any person who is liable by law to take out any licence, effect any registration, make any notification or to pay any tax, fee or rate mentioned in the first column of the Schedule to this Act fails after that liability has accrued to take out the licence, effect the registration, make the notification or pay the tax, fee or rate within the period mentioned in the second column of the Schedule, the amount payable for the licence, registration or notification or the amount of the tax, fee or rate shall, on the expiry of that period, be surcharged to the extent mentioned in the third column of the Schedule and shall be payable accordingly.
2
2. Saving of institution of criminal proceedings

Nothing in this Act prevents bringing criminal proceedings or imposing punishment for offences arising from failure to obtain a licence, effect a registration, make a notification, or pay any tax, fee or rate mentioned in the Schedule to this Act.

Section 2. Saving of institution of criminal proceedings Section Nothing in this Act shall preclude or limit the institution of criminal proceedings in respect of or the infliction of any punishment prescribed by law for any offence committed by reason of the failure to take out any licence or effect any registration, make any notification or pay any tax, fee or rate mentioned in the Schedule to this Act.
3
3. Saving of civil proceedings

The Act does not prevent the institution of civil proceedings prescribed by law to recover any tax, fee or rate mentioned in the Schedule to this Act.

Section 3. Saving of civil proceedings Section Nothing in this Act shall preclude or limit the institution of civil proceedings prescribed by law for the recovery of any tax, fee or rate mentioned in the Schedule to this Act.
4
4. Civil proceedings for recovery of surcharges

If civil proceedings exist under any law for recovering a tax, fee or rate listed in the Schedule, those proceedings also extend to recover any surcharge imposed by this Act on that tax, fee or rate.

Section 4. Civil proceedings for recovery of surcharges Section Where under any law in force civil proceedings are prescribed for the recovery in any manner of any tax, fee or rate mentioned in the Schedule to this Act, the civil proceedings shall extend similarly to the recovery of any surcharge imposed by this Act on any such tax, fee or rate.
5
5. Power to remit surcharge

The Minister responsible for finance may remit a surcharge by written notice if the Minister is satisfied it would be inequitable; then those liable need not pay it.

Section 5. Power to remit surcharge Section Notwithstanding the other provisions of this Act, where the Minister responsible for finance is satisfied that in the circumstances of any particular case it is inequitable that any surcharge payable as aforesaid should be paid, the Minister may, by writing under his or her hand, remit the surcharge, and thereupon the persons liable for the payment of the surcharge shall not be required to pay it.

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.

Surcharges (Revenue) Act

About this statute

Search within this statute

Provisions of Surcharges (Revenue) Act

Ask AI about this statute

Sign in to ask AI about this statute