FINANCE ACT, 2013
ARRANGEMENT OF SECTIONS.
Section
PART I
PRELIMINARY.
PART II
REVISION OF MOTOR VEHICLE AND MOTOR CYCLE REGISTRATION FEES.
2. Amendment of Finance Act, 2006 as amended by the Finance (Amendment) Act 2010.
PART III
AMENDMENT OF TRAFFIC AND ROAD SAFETY ACT, 1998.
3. Amendment of section 31 of Cap. 361.
PART IV
FISH LEVY.
PART V
REVISION OF FEES PAYABLE UNDER SPECIFIED ENACTMENTS.
5. Revision of fees payable under specified enactments.
Schedule 1. Revised fees payable under specified enactments.
FINANCE ACT, 2013
Commencement: 1 July, 2013.
An Act to provide for the alteration of certain taxes and duties, to amend certain enactments relating to taxes; to revise the non tax revenue in various enactments and for related matters.
PART I
PRELIMINARY.
This Act shall be deemed to have come into force on 1st"> July 2013.
PART II
REVISION OF MOTOR VEHICLE AND MOTOR CYCLE REGISTRATION FEES.
2. Amendment of Finance Act, 2006 as amended by the Finance (Amendment) Act 2010.
Part II of the First Schedule to the Finance Act, 2006 as amended by the Finance (Amendment) Act 2010 is amended by—
(a) substituting for items 1(a), (b), (c) and (d) the following—
(c) | Estate and station wagon vehicles with engine capacity of 3,500 cc or above | Shs. 1,700,000/= |
(b) substituting for item 3 the following—
"3 | Registration fees for motor cycles | Shs. 250,000/= |
(c) substituting for item 8 the following—
"8 | Certified copies of record | Shs. 40,000/= |
PART III
AMENDMENT OF TRAFFIC AND ROAD SAFETY ACT.
3. Amendment of section 31 of Cap. 361.
Section 31 of the Traffic and Road Safety Act is amended by substituting for subsection (1) the following—
"(1) Within 14 days after the sale or other disposition of any kind of any registered motor vehicle, trailer or engineering plant, the person selling or otherwise disposing of it shall notify the licensing officer, in the prescribed form accompanied by the prescribed fee, of the sale or disposition, the name and address of the new owner, the mileage recorded on the mileage recorder, if any, of the motor vehicle, trailer or engineering plant and other particulars as may be prescribed."
PART IV
FISH LEVY.
(1) A fish levy is imposed on fish exports originating from or caught in the fishing waters of Uganda.
(2) The fish levy shall be payable at the following rates—
(a) large fish species (fresh, salted or smoked) at USD 05 cents per kilogram Free On Board (F.O.B);
(b) fish bladder (Maws) at USD 20 cents per kilogram Free On Board (F.O.B);
(c) small pelagic (Mukene, Mmeziri, Ragoge and Nkejje) at USD 02 cents per kilogram for export;
(d) industrial by-products (fish frames, fat, skin, fish off cuts and fish oil) at USD 02 cents per kilogram for export.
(3) The levy shall be collected by the Uganda Revenue Authority and remitted to the Consolidated Fund.
PART V
REVISION OF FEES PAYABLE UNDER SPECIFIED ENACTMENTS.
5. Revision of fees payable under specified enactments.
The fees payable under the enactments specified in Schedule 1 are revised in accordance with that Schedule—
Revised fees payable under specified enactments.
Item | Fees payable (in Uganda Shillings unless specified otherwise) |
|
BUSINESS NAMES REGISTRATION ACT |
||
1. | For certified copy of certificate of registration (per copy) | 5,000 |
CATTLE TRADERS ACT |
||
2. | For the issue or renewal of a cattle trader's licence | 100,000 |
3. | For the issue of an exporting licence | 100,000 |
MINING ACT |
||
4. | Registration | 500,000 |
5. | Preparation | 800,000 |
6. | Renewal | 1,000,000 |
7. | Annual mineral rent | 50000 p.a/sq.Km |
8. | Transfer | 10,000,000 |
9. | Extract | 100,000/page of registered document |
Location license | ||
10. | Preparation fees | 500,000 |
11. | Renewal fees | 800,000 |
Exploration license | ||
11(a) | Registration | 500,000 |
11(b) | Preparation fees | 1,000,000 |
11(c) | Renewal | 1,000,000 |
11(d) | Annual mineral rent | 50,000 p.a/Sq.Km |
11(e) | Transfer | 10,000,000 |
11(f) | Prospecting | 5,000,000 |
11(g) | Surrender | 500,000 |
11(h) | Suspension certificate | 400,000 |
11(i) | Extract | 100,000 |
HIDE AND SKIN TRADE ACT. |
||
12. | For the issue of a buyers licence | 100,000 |
13. | For the issue of an exporters-buyers licence | 100,000 |
REGISTRATION OF TITLES ACT. |
||
14. | Registration fees in respect of transfer of land | 30,000 |
15. | Consent to transfer land | 20,000 |
16. | Application for extension of lease | 20,000 |
17. | Registration of court order | 20,000 |
MORTGAGE ACT. |
||
18. | Registration fees | 40,000 |
19. | Certification of a mortgage | 4,000 |
POLICE ACT. |
||
20. | Application to open a Private security Company Pf 96 | 200,000 |
21. | Crime report | 5,000 |
22. | Traffic accident report | 5,000 |
23. | Sketch map | 5,000 |
24. | Band charges | 300,000 |
FIREARMS ACT. |
||
25. | Application to acquire firearms by a PSO Pf 97 | 200,000 |
26. | Application to acquire civilian firearms Pf 98 | 50,000 |
27. | Application to acquire a gun dealers Licence Pf 100 | 100,000 |
28. | Application for renewal of firearm licence | 100,000 |
29. | Application for renewal of operators Licence | 100,000 |
30. | Application for renewal of gun dealership licence | 200,000 |
31. | Permit to acquire or import a firearm | 1,000,000 |
UGANDA CITIZENSHIP AND IMMIGRATION CONTROL ACT. | ||
Part I - Passports |
||
32. | (a) Diplomatic | 120,000 |
(b) Official | 120,000 |
|
(c) Ordinary | 120,000 |
|
(d) East African | 80,000 |
|
(e) Conventional Travel | 120,000 |
|
Documents (CTDs) | ||
Part II - Work Permits |
||
Rate in US Dollars |
||
33(1) | Work Permit (6 months) | |
(a) Class B (Agriculture) | 800 |
|
(b) Class C (Mining) | 800 |
|