ACTS

SUPPLEMENT No. 2 12th October, 2012.

ACTS SUPPLEMENT

to The Uganda Gazette No. 56 Volume CV dated 12th October, 2012.

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

East African Excise Management

Act 7

 

(Amendment) Act 2012

THE EAST AFRICAN EXCISE MANAGEMENT (AMENDMENT)

ACT, 2012

ARRANGEMENT OF SECTIONS.

Section

1. Commencement.

2. Amendment of section 2 of East African Excise Management Act,

Cap. 28.

3. Amendment of section 47 to principal Act.

4. Amendment of section 53 to principal Act.

5. Repeal of sections 56, 56A, 57 to principal Act.

6. Amendment of section 60 to principal Act.

7. Repeal of sections 62, 80, 83 and 84 to principal Act.

8. Substitution of section 90 to principal Act.

9. Insertion Part IXA to principal Act.

10. Repeal of Part X, Part XI and XII to principal Act.

11. Insertion of Fifth Schedule.

1

THE EAST AFRICAN EXCISE MANAGEMENT

(AMENDMENT) ACT, 2012

An Act to amend the East African Excise Management Act, Cap.

28 to provide for the making of returns and assessments; to

provide for enforcement procedures to enable the collection of

excise duty; to provide for offences and penalties relating to

returns and assessments; and for other related purposes.

D

ATE OF ASSENT: 26th September, 2012.

Date of Commencement:

 

Section see 1.

B

E IT ENACTED by Parliament as follows:

1. Commencement.

This Act shall be deemed to have come into force on 1st July, 2012.

2. Amendment of section 2 of East African Excise Management

Act, Cap. 28.

Section 2 of the East African Excise Management Act, Cap. 28 in this

Act referred to as the principal Act is amended by inserting the

following definitions in their alphabetical order—

““currency point” has the value assigned to it in the Fifth

Schedule;

East African Excise Management

Act 7

 

(Amendment) Act 2012

2

“duty period” means a calendar month;

“Minister” means the Minister responsible for finance;

“tribunal” means the Tax Appeals Tribunal established under the

Tax Appeals Tribunal Act, Cap. 345.”

3. Amendment of section 47 to principal Act.

Section 47 to the principal Act is amended by repealing subsection (2).

4. Amendment of section 53 to principal Act.

Section 53 is amended by repealing the proviso.

5. Repeal of sections 56, 56A, 57 to principal Act.

Sections 56, 56A and 57 to the principal Act are repealed.

6. Amendment of section 60 to principal Act.

Section 60 to the principal Act is amended by repealing subsection (1).

7. Repeal of sections 62, 80, 83, and 84 to principal Act.

Sections 62, 80, 83 and 84 to the principal Act are repealed.

8. Substitution of section 90 to principal Act.

Section 90 to the principal Act is hereby substituted with the following—

“90. Aiding and abetting.

A person who aids and abets another person to commit an

offence under this Act, or counsels or induces another person to

commit that offence, commits an offence and is liable on

conviction to imprisonment not exceeding one year or a fine not

exceeding twenty four currency points or both.”

9. Insertion Part IXA to principal Act.

The principal Act is amended by inserting immediately after Part IX

the following—

East African Excise Management

Act 7

 

(Amendment) Act 2012

3

“PART IXA—RETURNS AND ASSESSMENTS

90A. Returns.

(1) A licensee shall lodge a return with the Commissioner

General by the fifteenth day of the following month.

(2) A return shall be in the form prescribed by the

Commissioner General and shall be furnished in the manner

prescribed by the Commissioner General.

90B. Application of information technology.

Subject to conditions as the Commissioner General may

prescribe, the formalities or procedures may be carried out by

use of information technology.

90C. Assessments.

(1) Where a person liable to pay duty defaults in furnishing

a return or the Commissioner General is not satisfied with a

return furnished by that person, the Commissioner General may,

in his or her best judgment, make an assessment of the duty

payable by that person.

(2) Where the Commissioner General makes an assessment

under subsection (1), the Commissioner General shall include

with the assessment a statement of reasons as to why the

Commissioner General is not satisfied with the return.

(3) Where an assessment has been made under this section,

the Commissioner General shall serve a notice of the assessment

on the person stating—

(a) the amount of duty payable;

(c) the amount of duty paid, if any;

(c) the date the duty is due; and

(d) the time, place and manner of objecting to the

assessment.

East African Excise Management

Act 7

 

(Amendment) Act 2012

4

90D. Objection to assessment.

(1) Where a person liable to pay duty is dissatisfied with an

assessment made under section 90C, that person may, within

forty-five days after service of the notice of assessment, lodge

with the Commissioner General an objection to the assessment.

(2) An objection to an assessment shall be in writing and

state precisely the grounds upon which it is made.

(3) Where a person fails to lodge an objection to an

assessment within the stipulated period under subsection (1), the

Commissioner General may, upon application in writing by the

person liable to pay duty, extend the time for lodging an objection.

(4) An application under subsection (3) shall only be

granted where the Commissioner General is satisfied that the

failure of the person to lodge an application was due to absence

from Uganda, sickness or other reasonable cause.

(5) Where the Commissioner General refuses to grant an

extension of time under subsection (3), the person liable to pay

duty may, within thirty days after service of notice of the

decision, apply to the tribunal for a review of the decision.

(6) After consideration of the objection to an assessment,

the Commissioner General may allow the objection in whole or

in part and amend the assessment accordingly, or disallow the

objection.

(7) The decision of the Commissioner General under

subsection (6) shall be referred to as an “objection decision”.

(8) Where an objection decision has not been made by the

Commissioner General within thirty days after the person lodged

the objection with the Commissioner General, the person may,

by notice in writing to the Commissioner General, elect to treat

the Commissioner General as having made a decision to allow

the objection.

East African Excise Management

Act 7

 

(Amendment) Act 2012

5

(9) A person shall be deemed to have served the

Commissioner General with the notice of the election under

subsection (8) on the date the notice of the person’s election was

lodged with the Commissioner General.

90E. Appeal to the Tribunal.

(1) A person dissatisfied with an objection decision may,

within

thirty days after being served with notice of the objection

decision, lodge an application with the Tribunal for review of the

objection decision and shall serve a copy of the application on

the Commissioner General.

(2) An appeal lodged under subsection (1) shall be

conducted in accordance with the Tax Appeals Tribunal Act and

rules and regulations made under it.

(3) A person shall, before lodging an application with the

tribunal, pay to the Commissioner General, thirty percent of the

tax in dispute or that part of the tax assessed not in dispute,

whichever is the greater.

90F. Appeal to the High Court.

(1) A party who is dissatisfied with the decision of the

Tribunal may, within thirty days after being notified of the

decision, lodge a notice of appeal with the Registrar of the High

Court and the party appealing shall serve a copy of the notice of

appeal on the other party to the proceedings before the Tribunal.

(2) An appeal to the High Court shall be made on a question

of law only and the notice of the appeal shall state the question

or questions of law that are to be raised on the appeal.

(3) An appeal under subsection (1) to the High Court shall

be made by lodging a notice of appeal with the registrar of the

High Court within forty-five days after service of notice of the

objection decision.

East African Excise Management

Act 7

 

(Amendment) Act 2012

6

(4) A person who has lodged a notice of appeal with the

registrar of the High Court shall, within five working days of

doing so, serve a copy of the notice of appeal on the

Commissioner General.

90G. Appeal to the Court of Appeal.

A party to a proceeding before the High Court who is dissatisfied

with the decision of the High Court may, with leave of the Court of

Appeal, appeal the decision to the Court of Appeal.

90H. Burden of proof.

The burden of proof in any—

(a) objection to an assessment;

(b) appeal of an objection decision to the High Court;

(c) review of an objection decision by the Tribunal;

(d) appeal from the decision of the High Court or the

tribunal in relation to an objection decision,

is on the person liable to pay duty, on the balance of

probabilities, the extent to which the assessment made by the

Commissioner General is excessive or erroneous, whichever is

the case in dispute.

90I. Duty as a debt due to the Government of Uganda.

(1) Duty, when it becomes due and payable is a debt to the

Government of Uganda and is payable to the Commissioner

General in the manner and at the place prescribed.

(2) Duty that has not been paid when it is due and payable

may be sued for and recovered in any court of competent

jurisdiction by the Commissioner General acting in the

Commissioner General’s official name, subject to the general

directions of the Attorney-General.

East African Excise Management

Act 7

 

(Amendment) Act 2012

7

(3) In any suit under this section, the production of a

certificate signed by the Commissioner General stating the name

and address of the person liable and the amount of duty due and

payable by the person shall be sufficient evidence of the amount

of duty due and payable by that person.

90J. Recovery of duty from other persons.

(1) Where a person fails to pay duty on the date on which

the duty is payable, and the duty is not the subject of a dispute

the Commissioner General may, by notice in writing, require any

person—

(a) owing or who may owe money to the person liable to

pay duty;

(b) holding or who may subsequently hold money for, or

on account of, the person liable to pay duty;

(c) holding or who may subsequently hold money on

account of some other person for payment to the

person liable to pay duty; or

(d) having authority from some other person to pay

money to the person liable to pay duty,

to pay that money to the Commissioner General on the date set

out in the notice, up to the amount of the duty due.

(2) The date specified in the notice under subsection (1)

must not be a date before the money becomes due to the person

liable to pay duty, or is held on behalf of the person liable to pay

duty.

(3) At the same time that notice is served under subsection

(1), the Commissioner General shall also serve a copy of the

notice on the person liable to pay duty.

East African Excise Management

Act 7

 

(Amendment) Act 2012

8

(4) Where a person served with a notice under subsection

(1) is unable to comply with the notice by reason of lack of

moneys owing to, or held for, the person liable to duty, the

person shall, as soon as is practicable and in any case before the

payment date specified in the notice, notify the Commissioner

General accordingly in writing setting out the reasons for the

inability to comply.

(5) Where a notice is served on the Commissioner General

under subsection (4), the Commissioner General may, by notice

in writing—

(a) accept the notification and cancel or amend the notice

issued under subsection (1); or

(b) reject the notification.

(6) A person dissatisfied with a decision under subsection

(5) may only challenge the decision under the objection and

appeal set out in sections 90D, 90E, 90F, 90G and 90H.

(7) A person who makes a payment pursuant to a notice

under subsection (1) is deemed to have been acting under the

authority of the person liable to pay duty and of all other persons

concerned and is hereby indemnified in respect of the payment

against all proceedings, civil or criminal, and all processes,

judicial or extrajudicial, notwithstanding any provisions to the

contrary in any written law, contract, or agreement.

(8) An amount due under this section is treated for all

purposes of this Act as if it were duty due.

90K. Collection of duty by distraint.

(1) The Commissioner General may recover any unpaid

duty by distress proceedings against the movable property of a

person liable to pay duty, in this section referred to as the

“person liable”.

East African Excise Management

Act 7

 

(Amendment) Act 2012

9

(2) In accordance with subsection (1), the Commissioner

General shall issue an order in writing specifying the person

against whose property the proceedings are authorised, the

location of the property and the duty liability to which the

proceedings relate, and may require a police officer to be present

while distress is being executed.

(3) For the purposes of executing distress under subsection

(1), the Commissioner General may, at any time, enter any house

or premises described in the order authorising the distress

proceedings.

(4) The property upon which distress is levied under this

section, other than perishable goods, shall be kept for not more

than fourteen days either at the premises where the distress was

levied or at any other place that the Commissioner General may

consider appropriate, at the cost of the person liable.

(5) Where the person liable does not pay the duty due,

together with the costs of the distress—

(a) in the case of perishable goods, within a period that the

Commissioner General considers reasonable having

regard to the condition of the goods; or

(b) in any other case, within fourteen days after the

distress is levied, the property distrained may be sold

by public auction or otherwise dealt with in any other

manner as the Commissioner General may direct.

(6) The proceeds of a disposal under subsection (5) shall be

applied by the auctioneer or seller towards the cost of taking,

keeping and selling the property distrained upon, then towards

the duty due.

East African Excise Management

Act 7

 

(Amendment) Act 2012

10

(7) The remainder of the proceeds under subsection (5), if

any, shall be given to the person liable.

(8) This section shall not preclude the Commissioner

General from proceeding under section

90I with respect to the

balance owed if the proceeds of the distress are not sufficient to

meet the costs of the distress and the duty due.

(9) All costs incurred by the Commissioner General in

respect of any distress may be recovered by the Commissioner

General from the person liable, and the provisions of this Act

relating to the collection and recovery of duty shall apply as if

the costs were duty due under this Act.

90L.Duties of receivers.

(1) A receiver shall, in writing, notify the Commissioner

General within fourteen days of being appointed to the position

of receiver or of taking possession of an asset in Uganda,

whichever occurs first.

(2) The Commissioner General may, in writing, notify a

receiver of the amount which appears to the Commissioner

General to be sufficient to provide for any duty which is or will

become payable by the person whose assets are in the possession

of the receiver.

(3) A receiver shall not part with any asset in Uganda which

is held by the receiver in the capacity as receiver without the

prior written permission of the Commissioner General.

(4) A receiver—

(a) shall set aside, out of the proceeds of sale of an asset,

the amount notified by the Commissioner General

under subsection (2), or such lesser amount as is

subsequently agreed on by the Commissioner General;

East African Excise Management

Act 7

 

(Amendment) Act 2012

11

(b) is liable to the extent of the amount set aside for the

duty of the person who owned the asset; and

(c) may pay any debt that has priority over the duty

referred to in this section notwithstanding any

provision of this section.

(5) If the receiver fails to comply with this section, then the

receiver is personally liable for the amount required to be set

aside.

(6) In this section, “receiver” includes any person who, in

respect to an asset in Uganda, is—

(a) a liquidator of a company;

(b) a receiver appointed out of court or by any court;

(c) a trustee for a bankrupt;

(d) a mortgagee in possession;

(e) an executor of a deceased’s estate; or

(f) any other person conducting the business of a person

legally incapacitated.

90M. Security on property for unpaid duty.

(1) Where a person who is the owner of land or buildings

situated in Uganda fails to pay duty, the Commissioner General

may, by notice in writing, notify the person of the intention to

apply to the Commissioner for Land Registration that land or

buildings be the subject of security for the duty as specified in

the notice.

East African Excise Management

Act 7

 

(Amendment) Act 2012

12

(2) If, within 30 days after the date of service of the notice

under subsection (1), a person on whom a notice has been served

fails to make payment of the whole of the amount of the duty

specified in the notice, the Commissioner General may, by

notice in writing, in this section referred to as a “notice of

direction”, direct the commissioner for land registration that the

land or buildings of the person, to the extent of the interest of the

person in the land or buildings, be the subject of security for

unpaid duty in the amount specified in the notice.

(3) Where a notice of direction is served on the

Commissioner Land Registration under subsection (2), the

Commissioner Land Registration shall, without fee, register the

direction as if it were an instrument or mortgage over, or charge

on, as the case may be, the land or buildings.

(4) Upon registration of the direction under subsection (3),

the registration shall, subject to any prior mortgage or charge,

operate as a legal mortgage over or charge on the land or

building to secure the amount of the unpaid duty.

(5) Upon receipt of the whole of the amount of duty secured

under subsection (4), the Commissioner General shall serve

notice on the commissioner land registration cancelling the

direction made under subsection (2) and the Commissioner Land

Registration shall, without fee, record the cancellation at which

time the direction shall cease to exist.

90N. Remission.

(1) The Commissioner General may remit the duty payable

by a person in respect of excisable goods or excisable services

where he or she is satisfied—

(a) that any excisable goods were destroyed by accidental

fire, or other unavoidable cause, while in any building,

room, or place, which has been entered in accordance

with this Act and which is in the factory in which they

were manufactured;

East African Excise Management

Act 7

 

(Amendment) Act 2012

13

(b) that, in the case of spirits—

(i) the spirits have been used in the manufacture of

specially denatured spirits by a denaturer at that

denaturer’s factory and if he or she is further

satisfied that the specially denatured spirits have

been delivered from that factory, in such quantities

as he or she may determine, to a person, and for a

purpose approved by him or her;

(ii) the spirits have been used by a denaturer at his or

her factory for the manufacture of methylated

spirits;

(iii) the spirits have been delivered direct from a

distillery or distiller’s warehouse and that they

will be used in quantities and under conditions as

he or she may determine in any industry or

manufacture other than the manufacture or

preparation of beverages, perfumery or toiletry

preparations in which the use of spirits is required

and if he or she is further satisfied that the use in

such industry or manufacture of denatured or

methylated spirits is unsuitable or detrimental;

(iv) the spirits have been delivered from a distillery or

distiller’s warehouse, in quantities and in

accordance with conditions as he or she may

determine, to a recognised person for medical,

scientific or educational purposes; or

(v) the spirits have been delivered to a wine

manufacturer for use in the fortification of wine

manufactured at his or her factory;

East African Excise Management

Act 7

 

(Amendment) Act 2012

14

(c) that any goods have, with the prior permission of the

Commissioner-General, been destroyed by the

licensee under the supervision of a proper officer prior

to leaving their building, room, or place, which has

been entered in accordance with this Act and which is

in the factory in which they were manufactured; and

(d) that goods have been duly exported or shipped for use

as stores for any aircraft or vessel.

(2) In this section, recognised person means—

(a) a person registered or licensed under the Medical and

Dental Practitioners Act or the Veterinary Surgeons

Act;

(b) a pharmacist registered under the Pharmacy and Drug

Act; or

(c) any other person or class of persons as the Minister

may by statutory instrument approve.

(3) An application for a remission under this section be

made to the Commissioner General in writing within two years.

90O. Refunds.

(1) A person liable to pay duty may apply to the

Commissioner General for a refund of any duty paid in error or

in excess of the duty assessed or due.

(2) An application for a refund under this section shall be

made to the Commissioner General in writing within two years

after—

(a) the date on which the Commissioner General served

the notice of assessment for the duty to which the

refund application relates; or

(b) the date on which the duty was paid.

East African Excise Management

Act 7

 

(Amendment) Act 2012

15

(3) Where the Commissioner General is satisfied that duty

has been overpaid, the Commissioner General shall—

(a) apply the excess in reduction of any other duty due

from the person liable to pay duty; and

(b) at the written option of the person liable to pay duty,

apply the balance of the excess, if any, in reduction of

any outstanding liability of the person liable to pay

duty in regard to other taxes not in dispute.

(4) Where the Commissioner General is required to refund

an amount of duty to a person as a result of—

(a) an application made to him or her under this Act;

(b) a decision under section

90D;

(c) a decision of the High Court or the tribunal under

section 90F or 90E; or

(d) a decision of the Court of Appeal under section 90G,

the Commissioner General shall pay simple interest at a rate of

two percent per month for the period commencing thirty days

after the date the application for the refund and ending on the last

day on which a refund is made.

(5) Notwithstanding subsection (4), a person liable to duty

who causes delay in determining a correct refund payable to him

or her, and leading to a belated refund process, is only entitled to

interest with effect from sixty days from the date on which he or

she filed his or her delayed return, lodged an application with the

tribunal or the High Court, or submitted to the Commissioner

General all necessary and satisfactory information required in

relation to the refund in question, whichever is the later.

East African Excise Management

Act 7

 

(Amendment) Act 2012

16

(6) The Commissioner General shall, within thirty days of

making a decision on a refund application under subsection (1),

serve on the person applying for the refund a notice in writing of

the decision.

(7) A person dissatisfied with a decision referred to in

subsection (6) may only challenge the decision under the

objection and appeal procedure in this Act.

PART IXB—OFFENCES AND PENALTIES.

90P. Interest on unpaid duty.

(1) A person who fails to pay duty is liable to pay interest

at a rate equal to 2 percent per month on the duty unpaid

calculated from the date on which the payment was due until the

date on which payment is made.

(2) Interest paid by a person under subsection (1) shall be

refunded to the person to the extent that the duty to which the

interest relates is found not to have been due and payable.

(3) Where good cause is shown, in writing, by the person

liable for payment of interest, the Minister may, on the advice of

the Commissioner General, remit, in whole or in part, any

interest charged under this section.

(5) Interest charged under this section shall be simple

interest.

(6) The provisions of this Act relating to the collection and

recovery of duty apply to any interest charged under this section

as if it were duty due.

90Q. Failure to furnish a return.

(1) A person who fails to furnish a return or any other

document by the prescribed date of being so required under this

Act commits an offence and is liable on conviction to a fine not

exceeding fifteen currency points.

East African Excise Management

Act 7

 

(Amendment) Act 2012

17

(2) If a person convicted of an offence under subsection (1)

fails to furnish the return or document to which the offence

relates within the period specified by the court, that person

commits an offence and is liable on conviction to a fine not

exceeding twenty currency points.

90R. Failure to comply with recovery provision.

(1) Any person who fails to comply with any notice under

section 90J commits an offence and is liable on conviction to a

fine not exceeding twenty-five currency points.

(2) Where a person is convicted of an offence under

subsection (1), the court shall, in addition to imposing a penalty,

order the convicted person to pay to the Commissioner General

the amount to which the failure relates.

90S. Failure to maintain proper records.

A person who fails to maintain proper records under this Act

commits an offence and is liable on conviction to—

(a) where the failure was deliberate, a fine of not less than

twenty four currency points or to imprisonment not

exceeding one year; or

(b) in any other case, a fine not exceeding twenty five

currency points.

90T. Making false or misleading statements.

(1) A person who makes a statement to the Commissioner

General or an officer—

(a) that is false or misleading in a material particular; or

(b) omits from any statement, any matter or thing without

which the statement is misleading in a material

particular,

East African Excise Management

Act 7

 

(Amendment) Act 2012

18

commits an offence and is liable on conviction to a fine not

exceeding twenty four currency points or to imprisonment not

exceeding one year or both.

(2) It is a defence for the accused person to prove that he or

she did not know and could not reasonably be expected to have

known that the statement to which the prosecution relates was

false or misleading.

(3) A reference in this section to a statement made to the

Commissioner General or an officer is a reference to a statement

made in writing to the Commissioner General or an officer

acting in the performance of his or her duties under this Act, and

includes a statement made—

(a) in an application, certificate, declaration, notification,

return, objection or other document made, prepared,

given, filed or furnished under this Act;

(b) in information required to be furnished under this Act;

(c) in any document furnished pursuant to this Act;

(d) in answer to a question asked of a person; or

(e) to another person with the knowledge or reasonable

expectation that the statement would be conveyed to

the Commissioner General or an officer.

90U. Obstructing an officer of the authority.

A person who obstructs an officer in the performance of duties

under this Act commits an offence and is liable on conviction to

a fine not exceeding twenty four currency points.

90V. Offences by and relating to officers.

(1) An officer who—

East African Excise Management

Act 7

 

(Amendment) Act 2012

19

(a) directly or indirectly asks for, or takes in connection

with any of the officer’s duties, any payment or

reward, whether pecuniary or otherwise, or promise or

security for any such payment or reward, not being a

payment or reward which the officer was lawfully

entitled to receive; or

(b) enters into or acquiesces in any agreement to do or to

abstain from doing, permit, conceal or connive at any

act or thing whereby the duty is or may be defrauded

or which is contrary to the provisions of this Act or to

the proper execution of the officer’s duty,

commits an offence and is liable on conviction to imprisonment

not exceeding one year or a fine not exceeding twenty four

currency points or both.

(2) Any person who—

(a) directly or indirectly offers or gives to any officer

payment or reward, whether pecuniary or otherwise,

or any promise or security for any such payment or

reward, not being a payment or reward which the

officer was lawfully entitled to receive; or

(b) proposes or enters into any agreement with any officer

in order to induce the officer to do or to abstain from

doing, permit, conceal or connive at any act or thing

whereby duty is or may be defrauded or which is

contrary to the provisions of this Act or to the proper

execution of the officer’s duty,

commits an offence and is liable on conviction to imprisonment

not exceeding one year or a fine not exceeding twenty four

currency points or both.

East African Excise Management

Act 7

 

(Amendment) Act 2012

20

(3) Notwithstanding subsection (1), an officer who

commits an act specified in subsection (1)(a) or (b), and who

volunteers information to the Commissioner General relating to

that act shall—

(a) be exonerated from prosecution; and

(b receive 20 percent of the fine that would be imposed on

a person convicted of an offence under subsection (1).

(4) Notwithstanding subsection (2), a person who commits

an act specified in subsection (2)(a) or (b), and who volunteers

information to the Commissioner General relating to that act

shall—

(a) be exonerated from prosecution; and

(b) be liable to duty only to the extent agreed upon with

the officer to whom the offence relates.

(5) An officer convicted of an offence under subsection (1)

is, in addition to any penalty imposed under that section, liable

to pay the difference in duty between the duty due and the duty

payable by a person under subsection(4)(b).

(6) The amount due under subsection(5) shall be deemed

to be duty due from the officer under section

90I.

(7) Any person, not being an officer, who takes or assumes

the name, designation, character or appearance of an officer for

the purpose of—

(a) obtaining admission to any premises; or

(b) doing or procuring to be done any act which he would

not be entitled to do or procure to be done on his own

authority; or

East African Excise Management

Act 7

 

(Amendment) Act 2012

21

(c) doing any unlawful act,

commits an offence and is liable on conviction to imprisonment

not exceeding two years or a fine not exceeding forty eight

currency points or both.

90W. Offences with violence.

(1) Any person who—

(a) maliciously shoots at an aircraft, vessel or vehicle in

the service of the Uganda Revenue Authority; or

(b) maliciously shoots at, maims, or wounds, an officer

while in the execution of his duty; or

(c) commits with violence any of the offences referred to

in subsection (4),

commits an offence and is liable on conviction to a fine not

exceeding four hundred and eighty currency points or

imprisonment not exceeding twenty years or both.

(2) Any person who—

(a) while committing any offence under this Act is armed

with any firearm or otherwise offensive weapon; or

(b) while being so armed, is found with any goods liable

to forfeiture under this Act,

commits an offence and is liable on conviction to a fine not

exceeding two hundred and forty currency points or

imprisonment not exceeding ten years or both.

(3) Any person who—

(a) while committing any offence under this Act is

disguised in any way; or

East African Excise Management

Act 7

 

(Amendment) Act 2012

22

(b) while being so disguised, is found with any goods

liable to forfeiture under this Act,

commits an offence and is liable on conviction to a fine not

exceeding seventy two currency points or imprisonment not

exceeding three years or both.

(4) Any person who—

(a) staves, breaks or destroys, any goods for the purpose

of preventing seizure; or

(b) rescues, staves, breaks or destroys, any goods for the

purpose of preventing the securing of such goods after

they have been seized; or

(c) rescues any person arrested for an offence under this

Act; or

(d) in any way obstructs any officer in the execution of his

duty,

commits an offence and is liable on conviction to a fine not

exceeding two hundred and forty currency points or

imprisonment not exceeding ten years or both.

(5) For the purposes of this section, the expression

“violence” means any criminal force or harm to any person, or

any criminal mischief to any property, or any threat or offer of

such force, harm, or mischief, or the carrying or use of any

dangerous or offensive weapon in such manner that terror is

likely to be caused to any person, or such conduct as is likely to

cause in any person a reasonable apprehension of criminal force,

harm, or mischief, to them or to their property.

East African Excise Management

Act 7

 

(Amendment) Act 2012

23

90X. Offences by companies.

(1) Where an offence is committed by a company, every

person who, at the time the offence was committed—

(a) was a nominated officer, director, general manager,

secretary or other similar officer of the company; or

(b) was acting or purporting to act in that capacity,

is, without prejudice to the liability of the company, deemed to

have committed the offence.

(2) Subsection (1) does not apply where—

(a) the offence was committed without that person’s

consent or knowledge; and

(b) the person has exercised all diligence to prevent the

commission of the offence as ought to have been

exercised having regard to the nature of the person’s

functions and all the circumstances.

90Y. Officer may appear on behalf of the Commissioner

General.

(1) Notwithstanding anything contained in any written law,

any officer duly authorised in writing by the Commissioner

General may appear in any court on behalf of the Commissioner

General in any proceedings in which the Commissioner General

is a party.

(2) Subject to the directions of the Attorney General an

officer may conduct any prosecution for an offence under this

Act and, for that purpose, shall have all the powers of a public

prosecutor appointed under the Magistrates Courts Act.

East African Excise Management

Act 7

 

(Amendment) Act 2012

24

90Z. Compounding offences.

(1) Where any person commits an offence under this Act

other than an offence under section 90, the Commissioner

General may, at any time prior to the commencement of court

proceedings, compound the offence and order the person to pay

a sum of money specified by the Commissioner General, not

exceeding the amount of the fine prescribed for the offence.

(2) The Commissioner General shall only compound an

offence under this section if the person concerned admits in

writing that the person has committed the offence.

(3) Where the Commissioner General compounds an offence

under this section, the order referred to in subsection (1)—

(a) shall be in writing and specify the offence committed,

the sum of money to be paid and the due date for

payment, and shall have attached to it the written

admission referred to in subsection (2);

(b) shall be served on the person who committed the

offence;

(c) shall be final and not subject to any appeal; and

(d) may be enforced in the same manner as a decree of any

court for the payment of the amount stated in the order.

(4) Where the Commissioner General compounds an

offence under this section, the person concerned shall not be

liable for prosecution in respect of that offence or for penalty.

90ZA. Place of trial.

(1) Any person charged with an offence under this Act may

be proceeded against, tried and punished in any place in Uganda

in which the person may be in custody for the offence as if the

offence had been committed in that place.

East African Excise Management

Act 7

 

(Amendment) Act 2012

25

(2) Subsection (1) shall not preclude the prosecution, trial

and punishment of a person in any place in which, but for this

section, the person might have been prosecuted, tried and

punished.

90ZB. Duty charged to be paid notwithstanding prosecution.

The amount of any duty or interest due and payable under this

Act shall not be abated by reason only of the conviction or

punishment of the person liable for payment of the duty for an

offence under this Act or for the compounding of such offence

under section

90Z.

90ZC. Penalty for failure to furnish a return.

A person who fails to furnish a return within the time required

under this Act is liable to pay a penalty of 2 percent of the duty

payable or ten currency points per month, whichever is the

greater, for the period the return is outstanding.

90ZD. Penalty in relation to records.

A person who deliberately fails to maintain proper records in

accordance with the requirements of this Act is liable to pay a

penalty equal to double the amount of duty payable by the

person for the duty period.

90ZE. Penalty in relation to false or misleading statements.

Where a person knowingly or recklessly—

(a) makes a statement to an officer of the Uganda

Revenue Authority that is false or misleading in a

material particular; or

(b) omits from a statement made to an officer of the

Uganda Revenue Authority any matter or thing

without which the statement is misleading in a

material particular,

East African Excise Management

Act 7

 

(Amendment) Act 2012

26

and the duty payable by the person exceeds the duty that was

assessed as payable based on the false or misleading

information, that person is liable to pay a penalty equal to double

the amount of the excess.

90ZF. Recovery of penalty.

(1) Liability for penalty under the Act is calculated

separately with respect to each section dealing with penalty.

(2) The imposition of a penalty is in addition to any interest

imposed under this Act and any other penalty imposed as a result

of a conviction of an offence.

90ZG. Power of minister to amend Fifth Schedule.

The Minister may, with the approval of Cabinet, by statutory

instrument, amend the Fifth Schedule.”

10. Repeal of Part X, Part XI and XII.

The principal Act is amended by repealing Part X, Part XI and Part

XII.

11. Insertion of Fifth Schedule.

The principal Act is amended by inserting immediately after the

Fourth Schedule the following—

“FIFTH SCHEDULE

CURRENCY POINT

A currency point is equivalent to twenty thousand Uganda shilling”.

East African Excise Management

Act 7

 

(Amendment) Act 2012

27