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14 October 2019

Uganda Government Gazette dated 2019-10-14 number 53

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GAZETTE EXTRAORDINARY                                                                                                                      2113




THE REPUBLIC OF UGANDA
                                The                                                                                          THE REPUBLIC OF UGANDA

Registered           the          T                                                                         J                  Published


                            Uganda Crazettc                                                                                       by
                                                                                                                               Authority


Vol. CXII No. 53                                               14th October, 2019                                    Price: Shs. 5,000

CONTENTS                                                          Page            (b) in case of imported goods, a tax stamp may be
The Tax Procedures Code (Tax Stamps)                                                  affixed on the goods in the production facility
  Regulations—Notices           ...                    ...       2113                 within the exporting country or from the premises
                                                                                      registered under section 5 of the Excise Duty Act,
The Advocates Act—Notices...    ...                    ...       2114                 2014 (as amended).
                                SUPPLEMENTS                                 (5) The paper tax stamp shall be affixed as follows-
Statutory Instrument                                                              (a) long rectangular shaped tax stamps shall be affixed
No. 69 —The Local Governments (Declaration of Towns)                                  to locally manufactured long necked packaging
        Regulations, 2019.                                                            such as spirits, beer, water, soda or wine bottle;

Bills                                                                             (b) short rectangular shaped tax stamp shall be affixed
No. 29 —The Uganda Red Cross Society Bill, 2019.                                      to locally manufactured small block shaped
                                                                                      packaging such as pack of cigarettes or tobacco; or
No. 30 —The Employment (Amendment) Bill, 2019.
                                                                                  (c) small round shaped stamp shall be affixed to all
                                                                                      imported prescribed goods entering country.
General Notice No. 1354 of 2019.
                                                                                                                          DORIS AKOL,
                UGANDA REVENUE AUTHORITY                                                                           Commissioner General,
                                                                                                                Uganda Revenue Authority.
      NATURE OF TAX STAMPS AND MANNER IN
      WHICH TAX STAMPS SHALL BE AFFIXED.
                                                                             General Notice No. 1355 of 2019.
NOTICE IS HEREBY GIVEN TO THE GENERAL
PUBLIC by the Uganda Revenue Authority, pursuant to                                    UGANDA REVENUE AUTHORITY
Regulation 3 of the Tax Procedures Code (Tax Stamps)                                           FEES FOR TAX STAMPS
Regulations, 2018, that the nature of tax stamps and the
manner of affixation of tax stamps shall be as follows—                     NOTICE IS HEREBY GIVEN TO THE GENERAL
                                                                            PUBLIC by the Uganda Revenue Authority, pursuant to
(1) The tax stamps referred to under Regulation 3 of the                    Regulation 7 of the Tax Procedures Code (Tax Stamps)
    Tax Procedure Code (Tax Stamps) Regulations, 2018                       Regulations, 2018, that a manufacturer or importer shall
    may be digital ink print tax stamp or paper tax stamp.                  purchase tax stamps from the Commissioner General as per
                                                                            the following fees—
(2) A manufacturer or importer shall activate the tax stamps
    on the tax stamps portal of Uganda Revenue Authority                                   TAX STAMP PURCHASE FEES
    before the goods are released for sale from their
    premises.                                                                                                   Value Added Tax exclusive
                                                                               Item   Product Categories           unit price per stamp
(3) The ink print stamp shall be made of indelible security                                                         (Uganda shillings)
    ink and shall have machine and human readable quick
    response codes.                                                           1       Beer                                                55/=

(4) The tax stamps shall be affixed—                                          2       Spirit                                            185/=
                                                                              3       Tobacco product                                     80/=
       (a) in case of locally manufactured goods—
                                                                              4       Water                                               15/=
               (i)         where the production line is automated, a tax
                           stamp shall be affixed on the goods while on       5        Soda                                               20/=
                           the production line; or
                                                                              6       Wines                                             185/=
               (ii) where the production line is not automated,
                    the tax stamp shall be affixed on the goods
                    manually at the manufacturer’s premises                                                            DORIS AKOL,
                    registered under section 5 of the Excise Duty                                               Commissioner General,
                    Act, 2014 (as amended).                                                                  Uganda Revenue Authority.

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» UPPC910201410017

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