Search statutes for “tax” | Esheria

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legal-2026.07.26-907

  1. Provision text match · Uganda · en

    Value Added Tax Act

    Chapter 349

    unknown Act or statute Section 66 — Procedure and administration of tax - Recovery of penal tax

    Procedure and administration of tax - Recovery of penal tax

    Section Recovery of penal tax Section Where good cause is shown, in writing, by the person liable to pay a penal tax, the Commissioner General may remit in whole or part any penal tax payable other than the penal tax imposed or payable under section 65 for late payment. Subject to subsection (3), the imposition of a penal tax is in addition to any penalty im

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  2. Provision text match · Uganda · en

    Tax Procedures Code Act

    Chapter 343

    unknown Act or statute Section 21 — Tax stamps - Penal tax relating to tax stamps

    Tax stamps - Penal tax relating to tax stamps

    Section Penal tax relating to tax stamps Section A taxpayer who fails to affix a tax stamp on goods prescribed under section 20(3) or to activate tax stamps is liable to pay a penal tax equivalent to double the tax due on the goods or two thousand five hundred currency points, whichever is higher. Any person who prints over or defaces a tax stamp affixed on

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  3. Provision text match · Uganda · en

    Income Tax Act

    Chapter 338

    unknown Act or statute Section 80 — International taxation - Foreign tax credit

    International taxation - Foreign tax credit

    Section Foreign tax credit Section The foreign income tax paid by— A resident taxpayer is entitled to a credit, in this section referred to as a “foreign tax credit”, for any foreign income tax paid by the taxpayer in aspect of foreign source income included in the gross income of the taxpayer . The amount of the foreign tax credit of a taxpayer for a year o

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  4. Provision text match · Uganda · en

    Lotteries and Gaming Act, 2016

    Chapter 334

    repealed Act or statute Section 55 — Taxation of casinos, gaming or betting activities - Penal tax

    Taxation of casinos, gaming or betting activities - Penal tax

    Section Penal tax Section A person who fails to lodge a tax return within the time specified under this Act is liable to a penal tax of ten currency points. A person who fails to maintain proper records in accordance with regulations made under this Act is liable to a penal tax equal to double the amount of the tax payable. Where a person pays a penal tax un

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  5. Provision text match · Uganda · en

    Advocates (Remuneration & Taxation of Costs) Regulations

    Statutory Instrument 123 of 1982

    unknown Regulation Section 53 — Contentious matters and taxation of costs - Certificate of taxing officer on bills taxed under a special order of the court

    Contentious matters and taxation of costs - Certificate of taxing officer on bills taxed under a special order of the court

    Section Certificate of taxing officer on bills taxed under a special order of the court Section When a bill of costs is taxed under any special order of the court, and it appears by the order that the costs are to be paid otherwise than out of the estate of an insolvent, minor, lunatic or deceased person, the taxing officer shall note in his or her certifica

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  6. Provision text match · Uganda · en

    Kampala Capital City Act, 2011

    Act 1 of 2011

    unknown Act or statute Section 50 — Financial provisions - Power to levy taxes

    Financial provisions - Power to levy taxes

    Section Power to levy taxes Section The Authority may levy, charge, collect and appropriate fees and taxes in accordance with any law enacted by Parliament under article 152 of the Constitution. The fees and taxes levied, charged, collected and appropriated under this section shall consist of rent, rates, royalties, stamp duties, cess, trading licences, fees

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  7. Provision text match · Uganda · en

    Tax Appeals Tribunals Act

    Chapter 341

    unknown Act or statute Section 2 — Establishment of tax appeals tribunals - Establishment of tax appeals tribunals

    Establishment of tax appeals tribunals - Establishment of tax appeals tribunals

    Section Establishment of tax appeals tribunals Section There are established tribunals to be known as the tax appeals tribunals. A tribunal shall consist of a chairperson and eight other tribunal members appointed in accordance with this Act. At least forty percent of the members of the tribunal shall be women.

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  8. Provision text match · Uganda · en

    Bank of Uganda Act

    Chapter 54

    unknown Act or statute Section 46 — Miscellaneous - Exemption from tax

    Miscellaneous - Exemption from tax

    Section Exemption from tax Section The Bank shall be exempted from the payment of income tax and profits or capital gains tax in respect of its functions under this Act.

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  9. Provision text match · Uganda · en

    Uganda National Institute of Special Education Act

    Chapter 138

    unknown Act or statute Section 32 — Miscellaneous provisions - Exemption from tax

    Miscellaneous provisions - Exemption from tax

    Section Exemption from tax Section The institute shall be exempted from— the payment of stamp duties under the Stamps Act; the payment of import duties, sales tax or other taxes or duty that is or may be specifically imposed under any written law on any goods imported by the institute in furtherance of its functions and which are not for resale to the public

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  10. Provision text match · Uganda · en

    Advocates Act

    Chapter 295

    unknown Act or statute Section 64 — Accounting by advocates - Taxation of bills on application of party chargeable or advocate

    Accounting by advocates - Taxation of bills on application of party chargeable or advocate

    Section Taxation of bills on application of party chargeable or advocate Section If notice is not given by the party chargeable with the bill as provided in subsection (1) within the period specified in that subsection, then, on the application either of the advocate or of the party chargeable with the bill, the court may, upon such terms, if any, as the cou

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  11. Provision text match · Uganda · en

    Public Finance Management Act, 2015

    Act 3 of 2015

    unknown Act or statute Section 77 — Miscellaneous - Report on exemption of tax

    Miscellaneous - Report on exemption of tax

    Section Report on exemption of tax Section A report made under subsection (1) shall indicate— A person or an authority granted power to exempt the payment or to vary any tax under an Act of Parliament, shall in each financial year, on or before the 30th day of September, the 31st day of December, the 31st day of March and the 30th day of June, make a report

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  12. Provision text match · Uganda · en

    Local Governments Act

    Chapter 243

    repealed Act or statute Section 80 — Financial provisions - Power to levy taxes

    Financial provisions - Power to levy taxes

    Section Power to levy taxes Section Local governments may levy, charge and collect fees and taxes, including rates, rents, royalties, stamp duties, personal graduated tax, and registration and licensing fees and the fees and taxes that are specified in the Fifth Schedule. Each local government shall draw up a comprehensive list of all its internal revenue so

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  13. Provision text match · Uganda · en

    Parliamentary Pensions Act

    Chapter 273

    unknown Act or statute Section 34 — Management of scheme and fund - Exemption from income tax

    Management of scheme and fund - Exemption from income tax

    Section Exemption from income tax Section Pension, benefit or refund paid under this Act shall be exempt from income tax.

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  14. Provision text match · Uganda · en

    National Environment Act

    Chapter 153

    unknown Act or statute Section 93 — Financial provisions - Minister’s powers in relation to taxation

    Financial provisions - Minister’s powers in relation to taxation

    Section Minister’s powers in relation to taxation Section Notwithstanding the Income Tax Act, the Minister responsible for finance may, on the advice of the board and the policy committee , include in the annual budget— tax incentives to encourage good environmental behaviour, including the conservation of natural resources and the prevention or abatement of

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  15. Provision text match · Uganda · en

    Budget Act, 2001

    Act 6 of 2001

    unknown Act or statute Section 15 — 15. Reports on exemptions of tax

    15. Reports on exemptions of tax

    Section 15. Reports on exemptions of tax Section 15(1) A person or an authority having power to waive or vary any tax under Article 152 (2) of the Constitution shall make a quarterly report to Parliament which shall be on or before the 30th day of September, the 31st day of December, the 31st day of March and the 30th day of June in each financial year. Sect

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  16. Provision text match · Uganda · en

    Surcharges (Revenue) Act

    Chapter 344

    unknown Act or statute Section 1 — 1. Imposition of surcharge after delay in taking out licence or paying tax, etc.

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

    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,

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  17. Provision text match · Uganda · en

    Pensions Act

    Chapter 89

    repealed Act or statute Section 8 — Income tax not to be charged upon pension, etc.

    Income tax not to be charged upon pension, etc.

    Section Income tax not to be charged upon pension, etc. Section Notwithstanding any provision in any written law to the contrary, no income tax shall be charged upon any pension, gratuity or other allowance granted under this Act.

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  18. Provision text match · Uganda · en

    Judicature (Supreme Court) Rules

    Statutory Instrument 179 of 1972

    unknown Rule Section 105 — Fees and costs - Taxation

    Fees and costs - Taxation

    Section Taxation Section The registrar shall be a taxing officer with power to tax the costs as between party and party of or arising out of any application or appeal to the court . The costs shall be taxed in accordance with the rules and scale set out in the Third Schedule to these Rules.

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  19. Provision text match · Uganda · en

    Public Enterprises Reform and Divestiture Act

    Chapter 78

    unknown Act or statute Section 33 — Divestiture - Successor company and public enterprises to be treated as same for tax purposes

    Divestiture - Successor company and public enterprises to be treated as same for tax purposes

    Section Successor company and public enterprises to be treated as same for tax purposes Section For the purpose of any enactment that imposes or provides for the collection of a tax, duty, levy or other charge— a public enterprise and its successor company shall be deemed to be the same person; and all transactions entered into by, and acts of, the public en

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  20. Provision text match · Uganda · en

    Tax Exemption (Uganda Peoples’ Defence Forces, Uganda Police Force and Uganda Prisons Service) Act

    Chapter 346

    unknown Act or statute Section 2 — 2. Power to exempt from certain taxes

    2. Power to exempt from certain taxes

    Section 2. Power to exempt from certain taxes Section 2(1) The Minister , whenever he or she thinks fit, may by statutory order exempt any member of the Uganda Peoples’ Defence Forces, the Uganda Police Force or of the Uganda Prisons Service from the payment of any territorial tax ; and any such order shall have effect notwithstanding the provisions of any l

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