559
The THE REK BLICOF UGANDA
'Uganda Gazette >
Vol. C No. 72 ’ 28th December, 2007 Price: Shs. 1000
CONTENTS Page Paragraph 3 of the second schedule thereof states that “ for
Uganda Revenue Authority—Notice ... ... 559 the purposes of paragraph 1(a) of this schedule, the term
The Mining Act—Notice ... ... ... 559 "unprocessed” includes low value added activity such as
The Trade Marks Act— Registration of applications 559-562 sorting, drying, salting, filleting, deboning, freezing,
Advertisements ... ... ... ... 562 chilling, or bulk packaging, where, except in the case of
packaging, the value added does not exceed 5% of the total
SUPPLEMENTS
Bill value of the supply.
No. 27—The Land (Amendment) Bilk 2007.
The purpose of this practice note is therefore to inform the
Act general public and officers of Uganda Revenue Authority
No. 11—The Finance Act. 2007. that ALL imported rice is considered to be unprocessed
agricultural produce for purposes of the Value Added Tax
Legal Notice
Act and therefore falls under the provisions of the second
No. 17—The Advocates (Academic Requirements for
schedule which provides for exempt goods.
Admission to Post-Graduate Bar Course) Notice, 2007.
Statutory Instruments
No. 60—The Electricity (Application for Permit. Licence .ALLEN KAGINA (Mrs.),
and Tariff Review) Regulations. 2007. Commissioner General.
No. 61—The Universities and Other Tertian Institutions
• Leners of Interim Authority for Private Universities and
Provisional Licences for Private Other Degree Awarding General Notice No. 811 of 2007.
Institutions) Regulations. 2007.
THE MINING ACT, 2003
No. 62—The Universities and Other Tertian' Institutions (The Mining Regulations. 2004)
(Equating of Degrees. Diplomas and Certificates) NOTICE OF SUSPENSION OF WORKING
Regulations, 2007.
OBLIGATIONS.
No. 63—The Universities and Other Tertiary Institutions
It is hereby notified that Exploration Licence, Number
(Minimum Entry Requirements for Admission to
Universities or Other Tertiary Institutions), Regulations, EL. 0185 registered as Number 000210 has its working
2007. obligation been suspended from 1st September 2007 to 31st
August 2008 in accordance with the provisions of
Regulation 16(2) of Mining Regulations.
General Notice No. 810 of 2007. The Exploration Area subject to the Exploration License is
153Km2 and is on Topography Map, Sheet Numbers 28/11
DOMESTIC TAXES DEPARTMENT
respectively and is situated in Nebbi District.
PUBLIC NOTICE
Dated at Entebbe this 6th day of November, 2007.
C.B WANDERA.
for Commissioner for Geological Survey and
Mines Department.
Uganda Ae</eoue Authority
General Notice No. 812 of 2007.
PRACTICE NOTES ISSUED UNDER
SECTION 79 OF THE VAT ACT. CAP. 349 THE TRADE MARKS ACT.
(Cap. 83).
The Commissioner General of Uganda Revenue Authority NOTICE.
hereby issues these practice notes under section 79 of the Notice is hereby given that any person who has grounds
Value Added Tax Act, Cap 349 for the guidance of the to oppose the registration of any of the marks advertised
taxpayers and the officers of Uganda Revenue Authority. herein may within sixty days from the date of this Gazette,
lodge a Notice of opposition on Trade Mark Form No. 6
GUIDANCE ON THE TREATMENT OF VALUE
together with a fee of Shs. 4000 in case of National
ADDED TAX ON IMPORTED RICE
applicants or USS 250 in case of Foreign applicants. The
Paragraph 1(a) of the second schedule of the Value Added period of lodging Notice of opposition may fye extended in
Tax Act. Cap 349 provides that, "the supply of unprocessed suitable cases by the Registrar as he thinks fit upon such terms
agricultural products and livestock is an exempt supply". as he may direct. Formal opposition should not be lodged until
