Uganda Government Gazette dated 2007-11-16 number 63


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Vol. C No. 63 16th November, 2007 Price: Shs. 1000

CONTENTS Page Excise duties, Value Added Tax, Individual Income
The Uganda Revenue Authority—Notice ... 511-513 Tax, corporation tax, Rental Tax, Pay as You Earn,
The Mining Act—Notices ... ... ... 514 Withholding Tax and Stamp Duty.
The Companies Act—Notices ... ... ... 514-515
The Town and Country Planning Act—Notice ... 515 Uganda Revenue Authority reminds the general
Delta Force Protection Ltd—Notice ... ... 515 public to take advantage of the amnesty which will
The Trademarks Act—Registration of Applications 515 lapse on the 31st December, 2007.
Advertisements ... ... ... ...516-518
2. Legal Frame Work:
SUPPLEMENT Part VI of the Finance Bill 2007.
Legal Notice
3. Definition:
No. 15—Declaration of Public Holidays.
Voluntary Disclosure occurs when a taxpayer, on his
own volition, comes forward willingly to disclose
General Notice No. 735 of 2007. his/her tax liabilities, misstatements or omissions in
his/her tax declarations in order to return a compliant
status with respect to legal obligations.

It involves a taxpayer coming out at his own initiative
URA and reporting what is wrong with his declarations
Uganda Revenue Authority before the URA finds out through some other means
- -O» : .----a

PRACTICE NOTE such as audits or from third party sources.

AMENDED TAX AMNESTY Those taxpayers who have pending or scheduled
1. Introduction: audits, may take advantage of clause 6 of the Finance
In order to encourage voluntary compliance, the Bill 2007 by making a full and complete disclosure
Hon. Minister of Finance. Planning and Economic prior to commencement of the audit. This disclosure
Development during the 2007/2008 Budget Speech will be accompanied by a declaration that all the
to Parliament, proposed an amnesty on penalties and information given is true.
interests to all taxpayers who shall voluntarily
disclose and pay their principal tax liabilities with The voluntary disclosure also covers those people who
effect from 1st July 2007 to 31st December 2007. arc not registered or those who are not filing returns.

Whereas the Minister's pronouncement is contained Penalties, interest and/or fines shall be waived in full
in The Finance Bill (Part vi) 2007, and whereas by where tax or duty is disclosed and paid in full on or
the provision of The Taxes and Duties (Provisional before 31st December 2007. No queries will be
Collection) Order 2007. the said provisions of the raised on voluntary disclosure of tax and duty except
Finance Bill 2007, have been operational since 1st for purposes of clarity. An Amnesty Certificate
July 2007. confirming grant of amnesty will be issued.

After further consultations with various stakeholders 3. How it will be applied:
on this matter, rhe Commissioner General of Uganda Voluntary disclosure will be used to disclose and
Revenue Authority hereby issues amended Public notify URA any misstatements or omissions, not
Notices for the guidance of the taxpayers. previously reported, by the taxpayer including:-

The amnesty covers penalties and interest under the
following laws; the Income Tax Act. Cap 340. Value (a) Failure to declare tax liability, and any other
Added Tax Act. Cap 349. East African Customs information statutorily required in
Management Act 2004. Excise Tariff Act Cap 338. determining one's tax liability.
Stamps Act Cap 342. It shall also apply to other laws
administered by URA The amnesty will cover duties (b) Claiming non allowable deductions,
and taxes that include: Customs and Import duties. expenditures or losses.