THE EXCISE TARIFF (AMENDMENT) ACT, 2002
________
ARRANGEMENT OF SECTIONS
Section.
1. Short title and commencement.
2. Amendment of section 3A.
3. Repeal of section 6(2).
4. Addition of Schedule 2.
THE EXCISE TARIFF (AMENDMENT) ACT, 2002.
An Act to amend the Excise Tariff Act, Cap. 174.
DATE OF ASSENT: 24th Decenber, 2001.
Date of commencement: 1st July, 2001.
BE IT ENACTED by Parliament as follows:
1. Short title and commencement
This Act may be cited as the Excise Tariff (Amendment) Act, 2002 and shall
come into force on 1st July, 2001.
2. Insertion of new section
The Excise Tariff Act is amended by inserting immediatly after section 3, the
following new section—
3A (1) There shall be charged in respect of the provision of air time
or talktime for mobile cellular phones, excise duty at the rate
specified in Schedule 2 to this Act.
(2) The duty shall be levied on the usage charges and access
charges pre-paid or post-paid, charged by mobile cellular phone
service providers for the use of cellular services.
(3) The duty shall be collected and paid by the mobile cellular
phone service providers licensed by the Uganda Communications
Commission established by the Uganda Communications Act, 1997,
in accordance with the provisions of the Management Act.
(4) Where no usage fee is charged, or where there is an application
to own use by the cellular phone service provider for the purpose of
its business activities, the duty shall be charged on the market value
of the cellular phone services provided, as if this were a sale in the
open market.
(5) The excise duty shall be charged together with the Value Added
Tax but the credit input tax allowed under section 29 of the Value
Added Tax Statute shall not apply to the excise duty.
(6) The taxable value of the usage charges shall be determined in
accordance with section 22 of the Value Added Tax Statute.
(7) Every mobile cellular phone service provider that collects
excise duty under this Act shall lodge a tax return with the
Commissioner General on a prescribed form and pay the tax due by
the fifteenth day of the following month.
(8) The provisions of the Management Act shall, with necessry
modifications, apply to the collection, payment and enforcement of
the duty.”
3. Report of section 6(2)
The Excise Tariff Act is amended by repealing subsection (2) of section 6.
4. Addition of Schedule 2
The Excise Tariff Act is amended by adding after Schedule 1, the following
new Schedule—
SCHEDULE 2.
RATE OF DUTY ON AIRTIME OR TALKTIME FOR MOBILE
CELLULAR PHONES.
The rate of duty is 7%.”