Articles 152 (i) of the Uganda Constitution provides that “No tax shall be imposed except under the authority of an Act of Parliament”. Therefore, the Uganda Revenue Authority Act Cap 196 was put in place to provide the administrative framework in which taxes under various Acts are collected.
The Uganda Revenue Authority administers the tax laws (Acts) on behalf of the Ministry of Finance, Planning and Economic Development under the following legislation regulating taxes:
- Customs Tariff Act. Cap 337.
- East African Customs Management Act
- Excise Tariff Act Cap 338.
- Income Tax Act Cap 340
- Stamps Act Cap 342
- Traffic and Road Safety Act Cap 361
- Value Added Tax Act Cap 349
- The Finance Acts.
- All other taxes and non-tax revenue as the Minister responsible for Finance may prescribe.