This Ordinance was repealed on 2014-07-01 by Stamp Duty Act, 2014.
This is the version of this Ordinance as it was when it was repealed.
- Commenced on 30 April 1915
- [This is the version of this document as it was at 31 December 2000 to 30 June 2001.]
- [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.]
- [Repealed by Stamp Duty Act, 2014 on 1 July 2014]
Part I – Interpretation
1. InterpretationIn this Act, unless there is something repugnant in the subject or context—
Part II – Stamp duties
Liability of instruments to duty
2. Instruments chargeable with duty
3. Several instruments used in single transaction of sale, mortgage or settlement
4. Instruments relating to several distinct mattersAny instrument comprising or relating to several distinct matters shall be chargeable with the aggregate amount of the duties with which separate instruments, each comprising or relating to one of such matters, would be chargeable under this Act.
5. Instruments coming within several descriptions in Schedule
6. Policies of sea insurance
7. Composition of stamp duty on policies of insurance against accident
8. Rules for the compounding of duty on cheques
9. Stamp duty on capital of companies
10. Power to reduce, remit or compound dutiesThe Minister may, by statutory instrument—
11. Exemption of savings bank documents from stamp duty
Stamps and the mode of using them
12. Duties how to be paid
13. Provisional use of stamps previously usableUntil rules are made under section 12, any stamps which might lawfully be used immediately before the commencement of this Act for the payment of duties with which any instruments were chargeable may be used for the purpose of this Act.
14. Cancellation of adhesive stamps
15. Instruments stamped with impressed stamps how to be writtenEvery instrument written upon paper stamped with an impressed stamp shall be written in such manner that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument.
16. Only one instrument to be on same stamp
17. Instrument written contrary to section 15 or 16 deemed unstampedEvery instrument written in contravention of section 15 or 16 shall be deemed to be unstamped.
18. Denoting dutyWhere the duty with which an instrument is chargeable, or its exemption from duty, depends in any manner upon the duty actually paid in respect of another instrument, the payment of the last-mentioned duty shall, if application is made in writing to the revenue authority for that purpose, and on production of both the instruments, be denoted upon the first-mentioned instrument by endorsement under the hand of the revenue authority or in such other manner, if any, as the Minister may by rule prescribe.
19. Provisions as to duplicates and counterpartsThe duplicate or counterpart of an instrument chargeable with duty, except the counterpart of an instrument chargeable as a lease such counterpart not being executed by or on behalf of any lessor or grantor, is not to be deemed to be duly stamped unless it is stamped as an original instrument or unless it appears by some stamp impressed on it that the full and proper duty has been paid upon the original instrument of which it is the duplicate or counterpart
Time of stamping instruments
20. Instruments executed in UgandaEvery instrument chargeable with duty which is executed by any person in Uganda shall be stamped within thirty days of execution; except that any instrument chargeable with duty of ten or twenty cents and any promissory note and bill of exchange shall be stamped at or before the time of execution or the date of the instrument, whichever is the earlier.
21. Instruments executed out of UgandaEvery instrument chargeable with duty which is wholly executed out of Uganda shall be stamped within thirty days of being received in Uganda; except that a promissory note or bill of exchange payable on demand or at not more than thirty days from sight or date shall be stamped within seven days of being received in Uganda.
22. Bills, cheques and notes drawn out of Uganda
Valuations for duty
23. Conversion of amount expressed in foreign currenciesWhere an instrument is chargeable with ad valorem duty in respect of any money expressed in any currency other than that of Uganda, the duty shall be calculated on the value of the money in the currency of Uganda according to the current rate of exchange on the day of the date of the instrument.
24. Stock and marketable securities, how to be valued
25. Effect of statement of rate of exchange or average priceWhere an instrument contains a statement of the current rate of exchange, or average price, as the case may require, and is stamped in accordance with the statement, it shall, so far as regards the subject matter of the statement, be presumed, until the contrary is proved, to be duly stamped.
26. Instruments reserving interestWhere an interest is expressly made payable by the terms of an instrument, the instrument shall not be chargeable with duty higher than that with which it would have been chargeable had no mention of interest been made in the instrument.
27. Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
28. How transfer in consideration of debt or subject to future payment, etc. to be charged
29. Valuation in case of annuity, etc.Where an instrument is executed to secure the payment of an annuity or other sum payable periodically, or where the consideration for a conveyance is an annuity or other sum payable periodically, the amount secured by the instrument or the consideration for the conveyance, as the case may be, shall, for the purposes of this Act, be deemed to be—
30. Stamp where value of subject matter is indeterminate
31. Facts affecting duty to be set forth in instrument
32. Direction as to duty in case of certain conveyances
33. Reconstruction or amalgamation of companies
34. Transfers between associated companies
35. Transfers inter vivos
Duty by whom payable
36. Duties by whom payableIn the absence of an agreement to the contrary, the expense of providing the proper stamp shall be borne—
37. Obligation to give receipt in certain cases
Part III – Adjudicating as to stamps
38. Adjudication as to proper stamp
39. Certificate by revenue authority
Part IV – Instruments not duly stamped
40. Examination and impounding of instruments
41. Special provision as to unstamped receiptsWhere any receipt chargeable with a duty of ten cents is tendered to or produced before any officer unstamped in the course of the audit of any public account, the officer may in his or her discretion, instead of impounding the instrument, require a duly stamped receipt to be substituted for it.
42. Instruments not duly stamped inadmissible in evidence, etc.No instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of the parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person, or by any public officer, unless the instrument is duly stamped; but—
43. Where admission of instrument not to be questionedWhere an instrument has been admitted in evidence, the admission shall not, except as provided in section 68, be called in question at any stage of the same suit or proceeding on the ground that the instrument has not been duly stamped.
44. Admission of improperly stamped instrumentsThe Minister may make rules providing that where an instrument bears a stamp of sufficient amount but of improper description, it may, on payment of the duty with which it is chargeable, be certified to be duly stamped, and any instrument so certified shall then be deemed to have been duly stamped as from the date of its execution.
45. Instruments impounded, how dealt with
46. Revenue authority’s power to refund penalty paid under section 45(1)
47. Revenue authority’s power to stamp instruments impounded
48. Instruments unduly stamped by accidentIf any instrument chargeable with duty and not duly stamped, not being an instrument chargeable with a duty of twenty cents or under only, or a bill of exchange or promissory note, is produced by any person of his or her own motion before the revenue authority within one year from the date of its execution or first execution, and that person brings to the notice of the revenue authority the fact that the instrument is not duly stamped and offers to pay to the revenue authority the amount of the proper duty, or the amount required to make up that duty, and the revenue authority is satisfied that the omission duly to stamp the instrument has been occasioned by accident, mistake or urgent necessity, he or she may instead of proceeding under sections 40 and 47, receive the amount and proceed as prescribed in section 49.
49. Endorsement of instruments on which duty has been paid under section 42, 47 or 48
50. Prosecution for offence against stamp lawThe taking of proceedings or the payment of a penalty under this Part of this Act in respect of any instrument shall not bar the prosecution of any person who appears to have committed an offence against the stamp law in respect of the instrument; but no such prosecution shall be instituted in the case of any instrument in respect of which such a penalty has been paid, unless it appears to the revenue authority that the offence was committed with an intention of evading payment of the proper duty.
51. Persons paying duty or penalty may recover it in certain cases
52. Power of revenue authority to refund penalty or excess duty in certain cases
53. Nonliability for loss of instruments sent under section 45
54. Power to stamp bills, promissory notes and cheques received unstampedWhen any bill of exchange, promissory note or cheque chargeable with the duty of twenty cents is presented for payment unstamped, the person to whom it is so presented may affix to it the necessary adhesive stamp, and, upon cancelling the stamp in the manner hereinbefore provided, may pay the sum payable upon the bill, note or cheque, and may charge the duty against the person who ought to have paid it, or deduct it from the sum payable as aforesaid, and the bill, note or cheque shall, so far as respects the duty, be deemed good and valid; but nothing in this section shall relieve any person from any penalty or proceeding to which he or she may be liable in relation to such bill, note or cheque.
55. Recovery of duties and penaltiesAll duties, penalties and other sums required to be paid under this Part of this Act may be recovered by the revenue authority by distress and sale of the movable property of the person from whom the same are due.
Part V – Allowances for stamps in certain cases
56. Allowance for spoiled stamps
57. Application for relief under section 56, when to be made
58. Allowance in case of printed forms no longer required by corporationsThe revenue authority may, without limit of time, make allowance for stamped papers used for printed forms of instruments by any banker or by any incorporated company or other body corporate, if for any sufficient reason the forms have ceased to be required by the banker, company or body corporate, if the authority is satisfied that the duty in respect of the stamped papers has been duly paid.
59. Allowance for misused stampsWhen—
60. Allowance for spoiled or misused stamps, how to be madeIn any case in which allowance is made for spoiled or misused stamps, the revenue authority may give in lieu thereof—
61. Allowance for stamps not required for useWhen any person is possessed of stamps which have not been spoiled or rendered unfit or useless for the purpose intended, but for which he or she has no immediate use, the revenue authority shall repay to that person the value of such stamps in money, deducting six cents for each shilling or portion of a shilling, upon the person delivering up the stamps to be cancelled, and proving to the revenue authority’s satisfaction—
62. Allowance on renewal of certain debentures
Part VI – Reference and revision
63. Statement of case by revenue authority to High CourtThe revenue authority may state any case coming to his or her notice, and refer the case, with his or her own opinion on it, to the High Court.
64. Appeal from revenue authority to High CourtAny person considering himself or herself aggrieved by any decision of the revenue authority may appeal from it to the High Court and may require the revenue authority to draw up a statement of the case, with his or her own opinion on it, for reference to the High Court.
65. Power of High Court to call for further particulars as to case statedIf the High Court is not satisfied that the statements contained in any case referred to it under section 63 or 64 are sufficient to enable it to determine the questions raised by the case, the court may refer the case back to the revenue authority, to make such additions to it or alterations in it as the court may direct in that behalf.
66. Procedure in disposing of case stated
67. Statement of case by other courts to High Court
68. Revision of certain decisions of courts regarding the sufficiency of stamps
Part VII – Criminal offences and procedure
69. Penalty for executing, etc. instrument not duly stamped
70. Penalty for failure to cancel adhesive stampAny person required by section 14 to cancel an adhesive stamp and failing to cancel the stamp in the manner prescribed by that section shall be punishable with a fine not exceeding two hundred shillings.
71. Penalty for failure to comply with section 31, etc.Any person who, with intent to defraud the Government—
72. Penalty for refusal to give receipt, and for devices to evade duty on receiptsAny person who—
73. Penalty for not making out policy, or making one not duly stamped
74. Penalty for not drawing full number of bills or marine policies purporting to be in setsAny person drawing or executing a policy of marine insurance purporting to be drawn or executed in a set of two or more, and not at the same time drawing or executing on paper duly stamped the whole number of policies of which such policy purports the set to consist, shall be punishable with a fine not exceeding two thousand shillings.
75. Penalty for postdating bills, and for other devices to defraud the revenueAny person who—
76. Penalty for breach of rule relating to sale of stamps and for unauthorised saleAny person—
77. Institution and conduct of prosecutions
78. Jurisdiction of magistratesNo magistrate grade III shall try any offence under this Act.
79. Place of trialEvery offence committed in respect of any instrument may be tried in any district or area in which the instrument is found as well as in any district or area in which the offence might be tried under the Criminal Procedure Code Act.
Part VIII – Supplemental provisions
80. Books, etc. to be open to inspectionEvery public officer having in his or her custody any registers, books, records, papers, documents or proceedings, the inspection of which may tend to secure any duty or to prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all reasonable times permit any person authorised in writing by the revenue authority to inspect for such purpose the registers, books, papers, documents and proceedings, and to take such notes and extracts as he or she may deem necessary, without fee or charge.
81. Power to make rules relating to sale of stampsThe Minister may make rules for regulating—
82. Power to make rules generally to carry out ActThe Minister may make rules to carry out generally the purposes of this Act, and may by the rules prescribe the fines, which shall in no case exceed one thousand shillings, to be incurred on breach of a rule.
83. Saving as to court feesNothing in this Act shall be deemed to affect the duties chargeable under any enactment for the time being in force relating to court fees.
History of this document
01 July 2014
Repealed by Stamp Duty Act, 2014
01 July 2001 amendment not yet applied
Amended by Stamps (Amendment) Act, 2002
30 April 1915