Finance Act, 2009

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Short title: 

Finance Act

Date of promulgation: 

3 November 2009

Date of commencement: 

1 July 2009

Download Original File: 

ACTS

SUPPLEMENT No. 8                                                                      6th November, 2009.

ACTS SUPPLEMENT

to The Uganda Gazette No. 54 Volume CII dated 6th November, 2009.

Printed by UPPC, Entebbe, by Order of the Government.

 

Act 14                                                   Finance Act                                                    2009

THE FINANCE ACT, 2009.

 

ARRANGEMENT OF SECTIONS

Section

  1. Commencement
  2. Prohibition of importation of used refrigerators, freezers, computers and television sets
  3. Prohibition of importation, local manufacture, sale or use of plastic bags
  4. Prohibition of export of scrap
  5. Amendment of Finance Act, 2006, Act No. 32 of 2006.
 

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Act 14

 

Finance Act

 

2009

 

THE FINANCE ACT, 2009.

An Act to prohibit the importation of used refrigerators, freezers, computers and television sets; to prohibit the importation, local manufacture, sale or use of polyethene bags; to amend the Finance Act, 2006 to replace the First and Second Schedules and for related matters.

Date of Assent: 3rd November, 2009.

Date of Commencement: 1st July, 2009.

Be it enacted by Parliament as follows—

  1. Commencement.

This Act shall be deemed to have come into force on 1st July, 2009.

  1. Prohibition of importation of used refrigerators, freezers, computers and television sets.
  1. The importation of used refrigerators, freezers, computers and television sets is prohibited with effect from the 31st day of March, 2010.
 

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Act 14                                                   Finance Act                                                    2009

(2) The Minister responsible for finance in consultation with the Minister responsible for the environment shall have power to make regulations for the purpose of giving full effect to this section.

  1. Prohibition of importation, local manufacture, sale or use of plastic bags.
  1. The importation, local manufacture, sale or use of sacks and bags of polymers of ethene and polyethene is prohibited with effect from 31st March, 2010.
  2. Notwithstanding subsection (1) of this section, the Minister responsible for finance in consultation with the Minister responsible for the environment shall, by regulations which shall be laid before Parliament, establish a list of sacks and bags of polymers of ethylene, polyethylene and other plastics necessary for use in exceptional cases.
  3. The Minister responsible for finance in consultation with the Minister responsible for the environment shall have power to make regulations for the purpose of giving full effect to this section.
  4. In this section a reference to polyethene means a synthetic plastic material made up of numerous simple chemicals called ethene used for packaging.
  1. Prohibition of export of scrap.

The exportation of scrap of all kinds of metals is prohibited.

  1. Amendment of Finance Act, 2006.

The Finance Act, 2006 is amended—

  1. by substituting for the First Schedule the following—
 

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Act 14

 

Finance Act

 

2009

 

SCHEDULE “FIRST SCHEDULE

 

FEES FOR SERVICES AND VARIOUS DOCUMENTS UNDER THE TRAFFIC AND ROAD SAFETY ACT,1998

 

 

Item

Fees

(Shillings

1.

Registration fees on new registration

 

(a)

Sedan cars, saloon cars, estate cars but excluding dual purpose goods passenger vehicles

1,000,000

(b)

Passenger vehicles,including light omnibuses having seating accomodation not exceeding 28 passengers

1,100,000

(c)

Estate and station wagon vehicles with 3500 c c ,engine capacity and above

1,500,000

(d)

Medium omnibuses and heavy omnibuses having seating accomodation for more than 28 passengers

1,100,000

(e)

Ambulances, prisons vans

300,000

(f)

Hearses

800,000

 

Goods vehicles (including dual purpose vehicles/passenger vehicles), light goods vehicles

 

 

Type of vehicle

 

(g)

Agricultural tractors

250,000

(h)

Goods vehicles with less than two tonnes loading capacity

900,000

(i)

Goods vehicles with two tonnes or more of loading capacity and less than seven ton L/C

1,000,000

(j)

Goods vehicles with seven tonnes or more and less than ten tonnes loading capacity

1,050,000

(k)

Goods vehicles with ten tonnes or more of loading capacity

1,250,000

(l)

Prime movers/ Tractor heads

1,250,000

(m)

Engineering plant and other related vehicles

1,500,000

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Act 14

 

Finance Act

 

2009

 

(n)

Agricultural trailers

300,000

(o)

Trailers and semi trailer with gross weight less seven tonnes

700,000

(p)

Trailers and semi trailer with gross weight of seven tonnes or more

1,000,000

2.

Re-registration fees for motor vehicles

200,000

3.

Registration fees for motor cycles

210,000

4.

Re-registration fees for motor cycles

100,000

5.

Registration fees for personalised number plate vehicles

6,000,000

6.

Registration fees for personalised number plate for motor cycles

1,500,000

7.

Alteration of particulars motor vehicles (each item)

20,000

8.

Certified copies of record

20,000

9.

Search fees

20,000

10.

Dealers motor vehicle licence per year

200,000

11.

Duplicate number plate

20,000

12.

OTV Licence

 

(a)

Commercial vehicles not exceeding two tons loading capacity

70,000

(b)

Commercial vehicles exceeding two tons loading capacity

180,000

13.

Transfer fees

 

(a)

Motor Cycle

50,000

(b)

Motor cars and other dual purpose vehicles,

60,000

(c )

Other motor vehicles, trailers,tractors or engineering

80,000

14.

Duplicate receipt and other licence certificate

20,000

15

Duplicate registration book

20,000

16

Duplicate driving permit

35,000

17

Vehicle examination fees( Inspection fees)

 

(a)

Motor Cycles

7,000

(b)

Motor cars and other dual purpose light goods vehiclesvehicles,excluding light goods vehicles

12,000

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Act 14

 

Finance Act

 

2009

 

(c)

Other motor vehicles, trailers, tractors or engineering

10,000

(d)

Agricultural tractors

10,000

18.

Driving permits(Original)

 

(a)

one year

50,000

(b)

three years

60,000

 

Driving permit(renewal)

 

(a)

one year

40,000

(b)

three years

50,000

19.

Driving permit exchange

 

(a)

one year

50,000

(b)

three years

60,000

20.

Driving permit provisional

18,000

22.

Accident report

60,000

22.

Sketch plan

25,000

23.

Test fees(per class)

25,000

24.

Endorsement of third party interest

50,000

25.

Extention(per class)

35,000

26.

Duplicate order form

20,000

27.

Form fees(per form)

6,000

28.

Order form (set)

5,000

29.

Cancellation fees

20,000

30.

De-registration for export

 

(a)

Motor cycles

180,000

(b)

Station wagon

350,000

(c)

salon vehicles

300,000

(d)

Commercial vehicles

400,000

(e)

Agricultural tractors

15,000,000

(f )

Omnibus

400,000

(h)

Engineering plant and other related vehicles

12,000,000

(i)

Agricultural trailer

5,000,000”

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Act 14                                       Finance Act

  1. by substituting for the Second Schedule the following—
 

2009

 

“SECOND SCHEDULE
ENVIRONMENTAL LEVY

  1. Motor vehicles (excluding goods vehicles) which are
    8 years old and above
  2. cookers
  3. Radios
  4. Other household appliances
  5. Used motorcycles, scooters, mopeds, bicycles and
    used spare parts of motor vehicles or of any of the
    items mentioned in this paragraph
  6. Used clothing, used shoes and other used articles
 

Section 3

 

20% of CIF value

Shs.50,000/=

Shs.50,000/=

Shs.50,000/=

 

20%

10% of CIF value.”

 

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