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EXCISE DUTY ACT.

ARRANGEMENT OF SECTIONS

   Section

PART I
PRELIMINARY.

   1.   Commencement.

   2.   Interpretation.

   3.   Associate.

PART II
IMPOSITION, LIABILITY AND PAYMENT OF EXCISE DUTY.

   4.   Imposition of excise duty.

PART III
LICENSING OF MANUFACTURERS, IMPORTERS AND PROVIDERS OF EXCISABLE GOODS AND SERVICES.

   5.   Licence for premises.

PART IV
CONTROL OF EXCISABLE GOODS.

   6.   Provision of facilities for excise control.

   7.   Entry.

   8.   Storage of excisable goods after manufacture.

   9.   Deficiency or excess in stock.

PART V
PAYMENT OF EXCISE DUTY, RETURNS, ASSESSMENTS AND APPEALS.

   10.   Payment of excise duty.

   11.   Application of information technology

   12.   Refunds.

   13.   Liability to duty on reimportation.

   14.   Excisable goods or excisable services granted remission liable to duty on disposal.

PART VI
MISCELLANEOUS.

   15.   Prices quoted to include duty

   16.   Regulations

   17.   Power of Minister to amend Schedule.

   18.   Repeal and savings.

EXCISE DUTY ACT.

Commencement: 1 July, 2014.

   An Act to consolidate and amend the law relating to excise duty and to provide for related matters.

PART I
PRELIMINARY.

1.   Commencement.

   This Act shall be deemed to have come into force on 1st July, 2014.

2.   Interpretation.

   In this Act, unless the context otherwise requires—

   "aircraft" includes every description of craft used in aerial navigation;

   "assessment" means—

   (a)   the ascertainment of excise duty under this Act; or

   (b)   the ascertainment of the amount of interest and any other amount payable by a person under this Act;

   (c)   a decision of the Commissioner which, under this Act, is subject to objection and appeal;

   "Authority" means the Uganda Revenue Authority established by the Uganda Revenue Authority Act;

   "beer" includes ale, porter, and any other description of beer and any liquor which is made or sold as a description of, or substitute for, beer and which contains more than two percent of proof spirit but does not include—

   (a)   liquor as defined in the law relating to liquor; or

   (b)   any kind of beer prescribed by regulations;

   "cigar" means a cigar, cheroot, or cigarillo, prepared from tobacco;

   "cigarette" means a cigarette prepared from tobacco and includes any form of tip and the paper;

   "Commissioner" means the Commissioner General appointed under the Uganda Revenue Authority Act;

   "distiller" means a manufacturer of spirits by distillation of a fermented liquor or enguli or by any other process;

   "distillery" means a distiller's factory;

   "distiller's warehouse" means a place of security provided by a distiller and approved by the Commissioner under this Act;

   "document" includes magnetic tapes, disks and microfilms;

   "enguli" means a spirituous liquor including a drink containing liquor, which is conveyed into a receiver in a distillery entered under this Act as an enguli receiver;

   "excisable goods" means goods manufactured in Uganda and imported into Uganda and specified in Schedule 2 but does include goods exempt from duty;

   "excisable services" means the services specified in Schedule 2;

   "excise duty" means a duty imposed under this Act;

   "export" means to take or cause to be taken out of Uganda;

   "goods exempt from duty" means the goods specified in Schedule 3;

   "import" as used in relation to goods has the meaning assigned to it in the Value Added Tax Act;

   "importer" as used in relation to goods has the meaning assigned to it in the Value Added Tax Act;

   "manufacture" includes the production of excisable goods or any intermediate or uncompleted process in the production of excisable goods or the rectifying or denaturing of spirits;

   "materials" means the goods from which excisable goods are capable of being manufactured and any residue from the process of manufacture;

   "officer" includes a person other than a labourer employed in the service of the Uganda Revenue Authority and whose right or duty it is to require the performance of any act in this Act;

   "own use" in relation to services means applying the services for non-business use;

   "owner" in respect of any excisable goods, materials, aircraft, vessel, vehicle, plant, or other thing, includes a person who is or holds himself or herself out to be the owner, manufacturer, agent or the person in possession of, or beneficially interested in, or having control of, or power of disposition over, such goods, materials, aircraft, vessel, vehicle, plant, or other thing;

   "plant" includes utensils, presses, machinery, mills, implements, appliances and fittings;

   "premises" includes a building, house, room or place;

   "registered person" means a person registered to manufacture excisable goods, import excisable goods or provide excisable services under this Act;

   "rectifier" means a person who redistills spirits removed from a spirits receiver for the purpose of purifying or adding flavour but does not include the redistillation of enguli;

   "return" means a return of excise duty;

   "specially denatured spirits" means spirits denatured in accordance with a formula prescribed by regulations made under this Act for specially denatured spirits;

   "spirits" means spirits of any description and includes all liquor mixed with spirits and all mixtures and compounds or preparations made with spirits but does not include denatured spirits or enguli;

   "sugar" includes a saccharine substance, extract, or syrup, rice, flaked maize, any other description of corn which in the opinion of the Commissioner is prepared in a manner similar to flaked maize and any other material capable of being used in brewing except malt, corn, hops, hop concentrate, or hop oil;

   "supply" as used in relation to services has the meaning assigned to it in the Value Added Tax Act;

   "telecommunications services" means a service for the transmission, emission, or reception of signals, writing, images, sounds, or information of any kind by wire, radio, optical, or other electromagnetic systems and includes the related transfer or assignment of the right to use capacity for such transmission, emission, or reception the provision of access to global or local information networks, but does not exclude a private network for the exclusive use of the person;

   "tribunal" means the tax appeals tribunal established by the Tax Appeals Tribunal Act;

   "value added services" means content, products or services offered in the telecom sector via the mobile platform and includes short messaging service and multimedia messaging service which afford the user flexibility in accessing other services including mobile betting, games, paying for services, products or promotions but does not include standard voice calls, peer to peer short messaging service and multimedia messaging service, fax transmission, internet, mobile money transactions and games promoted by a value added service provider licensed by the National Lotteries Board;

   "value added tax" means value added tax imposed under the Value Added Tax Act;

   "wash" means the fermented liquor from which spirits are produced by distillation;

   "wine" means liquor of a strength not exceeding 50 degrees of proof which is made from fruit and sugar and which fruit or sugar mixed with any other material and which had undergone a process of fermentation in its manufacture and includes mead.

3.   Associate.

   (1) For the purposes of this Act, where a person who is not an employee acts in accordance with the directions, requests, suggestions or wishes of another person whether or not they are in a business relationship and whether those directions, requests, suggestions or wishes are communicated to the first-mentioned person, both persons are treated as associates of each other.

   (2) Without limiting the general effect of subsection (1), the following are treated as an associate of a person—

   (a)   a relative of the person, unless the Commissioner is satisfied that neither person acts in accordance with the directions, requests, suggestions or wishes of the other person;

   (b)   a partner of the person, unless the Commissioner is satisfied that neither person acts in accordance with the directions, requests, suggestions or wishes of the other person;

   (c)   a partnership in which the person is a partner where the person, either alone or together with an associate or associates under another application of this section, controls 50 percent or more of the rights to income or capital of the partnership;

   (d)   the trustee of a trust under which the person, or an associate under another application of this section, benefits or may benefit;

   (e)   a company in which the person, either alone or together with an associate under another application of this section, controls 50 percent or more of the voting power in the company either directly or through one or more interposed companies, partnerships or trusts;

   (f)   where the person is a partnership, a partner in the partnership who, either alone or together with an associate or associates under another application of this section, controls 50 percent or more of the rights to income or capital of the partnership;

   (g)   where the person is the trustee of a trust, any other person who benefits or may benefit under the trust; or

   (h)   where the person is a company;

   (i)   a person who, either alone or together with an associate or associates under another application of this section, controls 50 percent or more of the voting power in the company, either directly or through one or more interposed companies, partnerships or trusts; or

   (j)   another company in which the person referred to in subparagraph (i), either alone or together with an associate or associates under another application of this section, controls 50 percent or more of the voting power in that other company, either directly or through one or more interposed companies, partnerships or trusts.

PART II
IMPOSITION, LIABILITY AND PAYMENT OF EXCISE DUTY.

4.   Imposition of excise duty.

   (1) Subject to this Act, the excisable goods and excisable services specified in Schedule 2 shall be chargeable with the excise duty specified in that Schedule.

   (2) Unless otherwise provided in this Act excise duty—

   (a)   in the case of an excisable service, is to be paid by the person providing the service;

   (b)   in the case of a manufactured excisable good, is to be paid by the person manufacturing the excisable good; and

   (c)   in the case of an imported excisable good, is to be paid by the person importing the excisable good.

   (3) A manufacturer of an excisable good becomes liable to pay excise duty on that manufactured excisable good when the manufactured good is removed from the manufacturer's premises.

   (4) A person providing an excisable service becomes liable to pay excise duty on that service on the date of provision of the service.

   (5) An importer of excisable goods shall pay excise duty at the time of import.

PART III
LICENSING OF MANUFACTURERS, IMPORTERS AND PROVIDERS OF EXCISABLE GOODS AND SERVICES.

5.   Licence for premises.

   (1) For the purpose of facilitating the administration of excise duty a registered person shall apply for a licence for premises in which the manufacture, provision or dealing in excisable goods or excisable services takes place.

   (2) The application shall be in the form prescribed by the Commissioner.

   (3)

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