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Uganda Revenue Authority Act 1991 (Ch 196)
CHAPTER 196
THE UGANDA REVENUE AUTHORITY ACT.
Arrangement of Sections.
Section
PART I—INTERPRETATION.
Interpretation. PART II—ESTABLISHMENT, POWERS AND FUNCTIONS OF THE AUTHORITY.
Establishment of the authority.
Functions of the authority.
PART III—THE BOARD OF DIRECTORS AND ITS FUNCTIONS.
Board of directors.
Qualifications for appointment.
Tenure of office.
Minister’s power to suspend or terminate appointment.
Meetings of the board.
PART IV—COMMISSIONER GENERAL, OFFICERS AND STAFF.
Commissioner General.
Secretary to the board.
Other officers and staff.
Exemption from personal liability.
Applicability of the Leadership Code.
PART V—FINANCIAL PROVISIONS.
Revenue to accrue to the Consolidated Fund.
Funds of the authority.
Estimates of income and expenditure of the authority.
Accounts, audit and annual reports.
Internal audit and periodic audit reports.
PART VI—MISCELLANEOUS PROVISIONS.
Vesting of assets and liabilities, subsisting contracts and pending proceedings.
Construction and modification of other laws.
Regulations.
Schedules
First Schedule Laws to be administered by the authority. Second Schedule Meetings of the board.
CHAPTER 196
THE UGANDA REVENUE AUTHORITY ACT.
Commencement: 5 September, 1991.
An Act to establish the Uganda Revenue Authority as a central body for the assessment and collection of specified revenue, to administer and enforce the laws relating to such revenue and to provide for related matters.
PART I—INTERPRETATION.
1. Interpretation.
In this Act, unless the context otherwise requires—
“authority” means the Uganda Revenue Authority established by section 2;
“board” means the board of directors established by section 4;
“chairperson” means the chairperson of the board of directors;
“member” means a member of the board of directors;
“Minister” means the Minister responsible for finance;
“revenue” means taxes, duties, fees, fines or other monies
CHAPTER 196
THE UGANDA REVENUE AUTHORITY ACT.
Arrangement of Sections.
Section
PART I—INTERPRETATION.
Interpretation. PART II—ESTABLISHMENT, POWERS AND FUNCTIONS OF THE AUTHORITY.
Establishment of the authority.
Functions of the authority.
PART III—THE BOARD OF DIRECTORS AND ITS FUNCTIONS.
Board of directors.
Qualifications for appointment.
Tenure of office.
Minister’s power to suspend or terminate appointment.
Meetings of the board.
PART IV—COMMISSIONER GENERAL, OFFICERS AND STAFF.
Commissioner General.
Secretary to the board.
Other officers and staff.
Exemption from personal liability.
Applicability of the Leadership Code.
PART V—FINANCIAL PROVISIONS.
Revenue to accrue to the Consolidated Fund.
Funds of the authority.
Estimates of income and expenditure of the authority.
Accounts, audit and annual reports.
Internal audit and periodic audit reports.
PART VI—MISCELLANEOUS PROVISIONS.
Vesting of assets and liabilities, subsisting contracts and pending proceedings.
Construction and modification of other laws.
Regulations.
Schedules
First Schedule Laws to be administered by the authority. Second Schedule Meetings of the board.
CHAPTER 196
THE UGANDA REVENUE AUTHORITY ACT.
Commencement: 5 September, 1991.
An Act to establish the Uganda Revenue Authority as a central body for the assessment and collection of specified revenue, to administer and enforce the laws relating to such revenue and to provide for related matters.
PART I—INTERPRETATION.
1. Interpretation.
In this Act, unless the context otherwise requires—
“authority” means the Uganda Revenue Authority established by section 2;
“board” means the board of directors established by section 4;
“chairperson” means the chairperson of the board of directors;
“member” means a member of the board of directors;
“Minister” means the Minister responsible for finance;
“revenue” means taxes, duties, fees, fines or other monies