Uganda Revenue Authority Act 1991 (Ch 196)
THE UGANDA REVENUE AUTHORITY ACT.
Arrangement of Sections.
Interpretation. PART II—ESTABLISHMENT, POWERS AND FUNCTIONS OF THE AUTHORITY. Establishment of the authority.
Functions of the authority.
PART III—THE BOARD OF DIRECTORS AND ITS FUNCTIONS.
Board of directors.
Qualifications for appointment.
Tenure of office.
Minister’s power to suspend or terminate appointment.
Meetings of the board.
PART IV—COMMISSIONER GENERAL, OFFICERS AND STAFF.
Secretary to the board.
Other officers and staff.
Exemption from personal liability.
Applicability of the Leadership Code.
PART V—FINANCIAL PROVISIONS.
Revenue to accrue to the Consolidated Fund.
Funds of the authority.
Estimates of income and expenditure of the authority.
Accounts, audit and annual reports.
Internal audit and periodic audit reports.
PART VI—MISCELLANEOUS PROVISIONS.
Vesting of assets and liabilities, subsisting contracts and pending proceedings. Construction and modification of other laws.
First Schedule Laws to be administered by the
Second Schedule Meetings of the board.
THE UGANDA REVENUE AUTHORITY ACT.
Commencement: 5 September, 1991.
An Act to establish the Uganda Revenue Authority as a central body for the assessment and collection of specified revenue, to administer and enforce the laws relating to such revenue and to provide for related matters.
In this Act, unless the context otherwise requires—
“authority” means the Uganda Revenue Authority established by section 2; “board” means the board of directors established by section 4; “chairperson” means the chairperson of the board of directors; “member” means a member of the board of directors;
“Minister” means the Minister responsible for finance;
“revenue” means taxes, duties, fees, fines or other monies imposed by or collected under the laws or the specified provisions of the laws set out in the First Schedule. PART II—ESTABLISHMENT, POWERS AND FUNCTIONS OF THE AUTHORITY. 2. Establishment of the authority.
There is established an authority to be known as the Uganda Revenue Authority. The authority shall be a body corporate with perpetual succession and a common seal and shall be capable of suing and being sued in its corporate name and, subject to this Act, may borrow money, acquire and dispose of property and do all such other things as a body corporate may lawfully do. The authority shall be an agency of the Government and shall be under the general supervision of the Minister. The seal of the authority shall be authenticated by the signatures of the Commissioner General and the secretary to the board. In the absence of the Commissioner General, a commissioner designated by him or her for the purpose may sign a document in the Commission General’s place; and in the absence of the secretary to the board, a person performing the functions of the secretary may sign a document in his or her place. Every document purporting to be an instrument issued by the authority and to be sealed with the seal of the authority authenticated in the manner provided by subsection (4) or (5) shall be deemed to be such an instrument and shall be received in evidence without further proof. 3. Functions of the authority.
(1) The functions of the authority are—
to administer and give effect to the laws or the specified provisions of the laws set out in the First Schedule to this Act, and for this purpose to assess, collect and account for all revenue to which those laws apply; to advise the Minister on revenue implications, tax administration and aspects of policy changes relating to all taxes referred to in the First Schedule; to perform such other functions in relation to revenue as the Minister may direct. (2) The Minister may, by statutory instrument, amend the First Schedule to this Act....
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