Taxes and Duties (Provisional Collection) Act (Chapter 348)
Uganda
Taxes and Duties (Provisional Collection) Act
Chapter 348
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Commenced on 5 March 1963
- [This is the version of this document at 31 December 2000.]
- [Note: The version of the Act as at 31 December 2000 was revised and consolidated by the Law Reform Commission of Uganda. All subsequent amendments have been researched and applied by Laws.Africa for ULII.]
Whenever the Government approves the introduction into Parliament of a bill by which if the bill were passed into law— the Minister may, subject to this Act, by statutory instrument order that there shall be charged, levied and collected the tax or duty which would become payable if the bill were passed into law and came into operation in place of the tax or duty which would otherwise be payable or, as the case may be, that there shall cease to be charged, levied and collected any tax or duty which would cease to be payable if the bill were passed into law and came into operation. Every order made under this Act shall come into operation on a day to be named in the order and, without prejudice to the power to revoke it at any time, shall cease to have effect— but the Minister, with in each case the prior approval of Parliament signified by resolution, may from time to time by statutory order extend the period mentioned in paragraph (c) of this section by such further period as may be specified in the order. Any tax or duty paid in compliance with an order made under this Act which is in excess of the tax or duty payable immediately after that order ceases to have effect shall, to the extent that it is not refunded under any other law relating to such tax or duty which authorises refunds of that tax or duty, be refunded—
1. Provisional collection orders
2. Duration of orders
3. Refunds