Bill_ID

122

Short Name

The East African Excise Management (Amendment) Bill, 2012

Sponsor Name

Hon. Maria Kiwanuka

Type Name

Government

First Reading

2012-07-17

Overview

<p>The object of the Bill is to amend the East African Excise Management Act, Cap.28-<br />a)&nbsp;&nbsp;&nbsp; to provide for the definition of certain words introduced by this amendment which are not currently defined in the Act:<br />b)&nbsp;&nbsp;&nbsp; to repeal certain redundant provisions;<br />c)&nbsp;&nbsp;&nbsp; To insert Part IXA providing for returns and assessments and Part IXB providing for offences and penalties;<br />The East African Excise Management Act, Cap.28 is an old law passed in 1970. It lacks comprehensive provisions on how excise duty is collected and in particular it does not provide for the filing of returns. Further, it lacks adequate provisions to facilitate the Uganda Revenue Authority to collect excise duty.<br />The aim of the amendment is to provide a procedure for the filing of returns and assessments. It further provides enforcement procedures to enable the collection of excise duty.<br />The provision are similar to those in other tax laws.<br />d)&nbsp;&nbsp;&nbsp; to repeal Part X, Part XI and XII. These are consequential repeals as a result of inserting Parts IXA and IXB. </p>