Uganda Government Gazette dated 2019-10-14 number 53

GAZETTE EXTRAORDINARY 2113

THE REPUBLIC OF UGANDA
The THE REPUBLIC OF UGANDA

Registered the T J Published

Uganda Crazettc by
Authority

Vol. CXII No. 53 14th October, 2019 Price: Shs. 5,000

CONTENTS Page (b) in case of imported goods, a tax stamp may be
The Tax Procedures Code (Tax Stamps) affixed on the goods in the production facility
Regulations—Notices ... ... 2113 within the exporting country or from the premises
registered under section 5 of the Excise Duty Act,
The Advocates Act—Notices... ... ... 2114 2014 (as amended).
SUPPLEMENTS (5) The paper tax stamp shall be affixed as follows-
Statutory Instrument (a) long rectangular shaped tax stamps shall be affixed
No. 69 —The Local Governments (Declaration of Towns) to locally manufactured long necked packaging
Regulations, 2019. such as spirits, beer, water, soda or wine bottle;

Bills (b) short rectangular shaped tax stamp shall be affixed
No. 29 —The Uganda Red Cross Society Bill, 2019. to locally manufactured small block shaped
packaging such as pack of cigarettes or tobacco; or
No. 30 —The Employment (Amendment) Bill, 2019.
(c) small round shaped stamp shall be affixed to all
imported prescribed goods entering country.
General Notice No. 1354 of 2019.
DORIS AKOL,
UGANDA REVENUE AUTHORITY Commissioner General,
Uganda Revenue Authority.
NATURE OF TAX STAMPS AND MANNER IN
WHICH TAX STAMPS SHALL BE AFFIXED.
General Notice No. 1355 of 2019.
NOTICE IS HEREBY GIVEN TO THE GENERAL
PUBLIC by the Uganda Revenue Authority, pursuant to UGANDA REVENUE AUTHORITY
Regulation 3 of the Tax Procedures Code (Tax Stamps) FEES FOR TAX STAMPS
Regulations, 2018, that the nature of tax stamps and the
manner of affixation of tax stamps shall be as follows— NOTICE IS HEREBY GIVEN TO THE GENERAL
PUBLIC by the Uganda Revenue Authority, pursuant to
(1) The tax stamps referred to under Regulation 3 of the Regulation 7 of the Tax Procedures Code (Tax Stamps)
Tax Procedure Code (Tax Stamps) Regulations, 2018 Regulations, 2018, that a manufacturer or importer shall
may be digital ink print tax stamp or paper tax stamp. purchase tax stamps from the Commissioner General as per
the following fees—
(2) A manufacturer or importer shall activate the tax stamps
on the tax stamps portal of Uganda Revenue Authority TAX STAMP PURCHASE FEES
before the goods are released for sale from their
premises. Value Added Tax exclusive
Item Product Categories unit price per stamp
(3) The ink print stamp shall be made of indelible security (Uganda shillings)
ink and shall have machine and human readable quick
response codes. 1 Beer 55/=

(4) The tax stamps shall be affixed— 2 Spirit 185/=
3 Tobacco product 80/=
(a) in case of locally manufactured goods—
4 Water 15/=
(i) where the production line is automated, a tax
stamp shall be affixed on the goods while on 5 Soda 20/=
the production line; or
6 Wines 185/=
(ii) where the production line is not automated,
the tax stamp shall be affixed on the goods
manually at the manufacturer’s premises DORIS AKOL,
registered under section 5 of the Excise Duty Commissioner General,
Act, 2014 (as amended). Uganda Revenue Authority.

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