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ACTS
SUPPLEMENT No. 11 21st November, 2008.
ACTS SUPPLEMENT
to The Uganda Gazette No. 58 Volume CI dated 21st November, 2008.
Printed by UPPC, Entebbe, by Order of the Government.
Act 18 Finance Act 2008
THE FINANCE ACT, 2008.
ARRANGEMENT OF SECTIONS.
Section
Part I—Preliminary
- Commencement.
Part II—Amendment of Finance (No. 2) Act, 2002
- Amendment of Finance (No.2) Act, 2002.
Part III—Amendment of Finance 2006
- Amendment of Finance Act, 2006
Part IV—Waiver of Tax Arrears
- Waiver of tax, duty, interest and penalties on arrears outstanding on or before 1 st July, 2002
Part V—Repeal of Section 7 of The Finance (No. 1) Act, Cap. 187.
- Repeal of section 7 of the Finance (No. 1) Act, Cap. 187.
THE FINANCE ACT, 2008. An Act to amend the Finance (No. 2) Act, 2002 to change the levy on the export of raw hides and skins of animals; to amend the Finance Act, 2006 to change the fees relating to services and various documents under the Traffic and Road Safety Act, 1998; to vary the rates of the environmental levy; to provide for the waiver of arrears of tax, duty, interest and penalties due on or before 30th June, 2002 and still outstanding by 30th June 2008; to repeal section 7 of the Finance (No. 1) Act Cap. 187 and for related matters.
Date of Assent: 18th October, 2008.
Date of Commencement: 1st July, 2008.
Be it enacted by Parliament as follows—
Part I—Preliminary.
- Commencement.
This Act shall be deemed to have come into force on 1st July, 2008. Part II—Amendment of Finance (No. 2) Act, 2002.
- Amendment of Finance (No. 2) Act, 2002.
The Finance (No. 2) Act, 2002 is amended by substituting for section 9(1) of that Act the following—
“(1) There shall be charged and collected by the Uganda Revenue Authority on any person exporting raw hides and skins of animals, (fresh or salted, dried or limed, pickled or otherwise preserved but not tanned, parchment dressed or further prepared) whether or not de-headed or split, a levy at a rate of US$0.40 per kg.”
Part III—Amendment of Finance Act, 2006.
- Amendment of Finance Act, 2006.
The Finance Act, 2006 is amended by—
- substituting for the First Schedule the following—
“SCHEDULE FEES FOR SERVICES AND VARIOUS DOCUMENTS UNDER THE TRAFFIC AND ROAD SAFETY ACT, 1998; Cap 361
|
Item |
Fees |
|
|
|
|
|
|
1. |
Registration fees on new registration |
|
|
|
Vehicles for transport of persons, hearses |
|
|
(a) |
Sedan cars, saloon cars estate cars excluding dual purpose goods and passenger vehicles |
750,000 |
|
(b) |
Passenger vehicles, including light omnibuses having seating accommodation not exceeding 28 passengers |
850,000 |
|
(c) |
Medium Omni buses and heavy omnibuses having seating accommodation for more than 28 passengers |
1,000,000 |
|
(d) |
Ambulances and prisons vans |
250,000 |
|
(e) |
Hearses |
750,000 |
|
|
Goods vehicles (including dual purpose vehicles/passenger vehicles), light goods vehicles |
|
|
(f) |
Agricultural Tractors |
250,000 |
|
(g) |
Goods vehicles with two tonnes or less of loading capacity |
700,000 |
|
(h) |
Goods vehicles with more than two tonnes loading capacity and less than seven tonnes loading capacity |
800,000 |
|
(i) |
Goods vehicles with seven tonnes or more and less than ten tonnes loading capacity |
850,000 |
|
(j) |
Goods vehicles with ten tonnes or more of loading capacity |
1,100,000 |
|
(k) |
Prime movers/Tractor heads |
1,100,000 |
|
(l) |
Engineering plant and other related vehicles |
1,200,000 |
|
(m) |
Agricultural trailers |
300,000 |
|
(n) |
Trailers and semi trailer with gross weight less than seven tonnes |
700,000 |
|
(o) |
Trailers and semi trailer with gross weight of seven tonnes or more |
1,000,000 |
|
|
|
|
|
2. |
Re-registration fees for motor vehicles |
300,000 |
|
3. |
Registration fees for motor cycles |
180,000 |
|
4. |
Re-registration fees for motor cycles |
150,000 |
|
5. |
Registration fees for personalized number plate vehicles |
5,000,000 |
|
6. |
Registration fees for personalized number plate for motor cycles |
1,000,000 |
|
7. |
Alteration of particulars motor vehicles (each item) |
15,000 |
|
8. |
Certified copies of records |
15,000 |
|
9. |
Search fees |
15,000 |
|
10. |
Dealers motor vehicle licence per year |
200,000 |
|
11. |
Duplicate number plates |
15,000 |
|
12. |
OTV fees |
|
|
(a) |
Commercial vehicles not exceeding two tons |
60,000 |
|
(b) |
Commercial vehicles exceeding two tons loading capacity |
150,000 |
|
13. |
Transfer fees |
|
|
(a) |
Motor Cycle |
40,000 |
|
(b) |
Motor cars and other dual purpose vehicles, excluding light goods vehicles |
50,000 |
|
(c) |
Other motor vehicles, trailers, tractors or engineering plant |
70,000 |
|
14. |
Duplicate receipt and other license certificate |
15,000 |
|
15. |
Duplicate registration book |
15,000 |
|
16. |
Duplicate driving permit |
30,000 |
|
17. |
Vehicle examination fees( Inspection fees) |
|
|
(a) |
Motor Cycles |
5000 |
|
(b) |
Motor cars and other dual purpose vehicles, excluding light goods vehicles |
10,000 |
|
(c) |
Other motor vehicles, trailers, tractors or engineering Plants |
10,000 |
|
(d) |
Agricultural tractors |
10,000 |
|
18. |
Driving permits(Original) |
|
|
(a) |
one year |
45,000 |
|
(b) |
three years |
55,000 |
|
|
Driving permit(renewal) |
|
|
(a) |
one year |
35,000 |
|
(b) |
three years |
45,000 |
|
|
|
|
|
19. |
Driving permit exchange |
|
|
(a) |
one year |
40,000 |
|
(b) |
three years |
55,000 |
|
|
|
|
|
20. |
Driving permit provisional |
15,000 |
|
21. |
Accident report |
60,000 |
|
22. |
Sketch plan |
20,000 |
|
23. |
Test fees(per class) |
20,000 |
|
24. |
Endorsement of third party interest |
40,000 |
|
25. |
Extension(per class) |
25,000 |
|
26. |
Duplicate order form |
15,000 |
|
27. |
Form fees(per form) |
5,000 |
|
28. |
Order form (set) |
4,000 |
|
29. |
Cancellation fees |
15,000 |
|
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 |
10,000,000 |
|
(f) |
Omnibus |
400,000 |
|
(g) |
Engineering plant and other related vehicles |
10,000,000 |
|
(h) |
Agricultural trailers |
2,000,000” |
Act 18 Finance Act 2008
- by substituting for the Second Schedule the following—
“SECOND SCHEDULE
Section 3
ENVIRONMENTAL LEVY
-
Motor vehicles (excluding goods vehicles) 20% of CIF value which are 8 years old and above - Fridges
- TVs
- Cookers
- Radios
- Other household appliances
-