Eas African Excise Management Act, 2012, 2012

Share

Short title: 

Eas African Excise Management Act, 2012

Date of promulgation: 

1 July 2012

Download Original File: 

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.
DATE OF ASSENT: 26th September, 2012.
Date of Commencement: Section see 1.
BE 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Sections 56, 56A and 57 to the principal Act are repealed.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