Uganda Revenue Authority Act
- Commenced on 5 September 1991
- [This is the version of this document as it was at 31 December 2000 to 28 June 2007.]
- [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.]
Part I – Interpretation
1. InterpretationIn this Act, unless the context otherwise requires—
Part II – Establishment, powers and functions of the authority
2. Establishment of the authority
3. Functions of the authority
Part III – The board of directors and its functions
4. Board of directors
5. Qualifications for appointmentThe members of the board, other than the ex officio members, shall be appointed from among persons who qualify for appointment by virtue of their professional knowledge and experience in taxation, commerce, economics, law or in such other matters of revenue as the Minister may determine.
6. Tenure of officeA member of the board other than an ex officio member shall hold office—
7. Minister’s power to suspend or terminate appointmentThe Minister may terminate or suspend the appointment of a member—
8. Meetings of the board
Part IV – Commissioner General, officers and staff
9. Commissioner General
10. Secretary to the board
11. Other officers and staff
12. Exemption from personal liabilityAn employee of the authority shall not, in his or her personal capacity, be liable in civil or criminal proceedings in respect of any act or omission done in good faith in the performance of his or her functions under this Act.
13. Applicability of the Leadership CodeThe members of the board and all officers shall be subject to the Leadership Code.
Part V – Financial provisions
14. Revenue to accrue to the Consolidated FundAll revenue collected by, or due and payable to, the authority under this Act shall be credited or be due and payable to the Consolidated Fund; except that the Minister may, from time to time, authorise the authority in writing to retain a percentage of revenue collected by the authority as may be determined by the Minister in order to enable the authority to meet its expenditure without interruption, but the total sum so authorised shall not, in any financial year, exceed the amount appropriated by Parliament for the authority for that year and shall be set off against the amount so appropriated.
15. Funds of the authority
16. Estimates of income and expenditure of the authority
17. Accounts, audit and annual reports
18. Internal audit and periodic audit reports
Part VI – Miscellaneous provisions
19. Vesting of assets and liabilities, subsisting contracts and pending proceedings
20. Construction and modification of other laws
21. RegulationsThe Minister may after consultation with the authority, make regulations for carrying into effect this Act.
History of this document
29 June 2007 amendment not yet applied
05 September 1991