Object of the Bill
The object of the Bill is to amend the East African Excise Management Act, Cap.28-
a) to provide for the definition of certain words introduced by this amendment which are not currently defined in the Act:
b) to repeal certain redundant provisions;
c) To insert Part IXA providing for returns and assessments and Part IXB providing for offences and penalties;
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.
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.
The provision are similar to those in other tax laws.
d) to repeal Part X, Part XI and XII. These are consequential repeals as a result of inserting Parts IXA and IXB.
Other Attachments
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Laws of Uganda (Acts) - THE EAST AFRICAN EXCISE MANAGEMENT (AMENDMENT) ACT, 2012.pdf
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The East African Excise Management (Amendment) Bill, 2012
Sponsored By Hon. Maria Kiwanuka (Minister of Finance, Planning and Economic Development)
Committee: The Committee on Finance, Planning and Economic Development
Start
First Reading/Committee
Bill is still at First Reading, the first reading being the first stage of a Bill passage through the Floor of Parliament and is usually a formality, it takes place without debate, and the first reading of a Bill can occur anytime in a parliamentary session.
Second Reading
Bill is in the second stage. The second reading is the first opportunity for MPs to debate the main principles of the Bill. It usually takes place up to 45 days after the first reading. Once second reading is complete the Bill proceeds to committee stage where each clause (part) and any amendments (proposals for change) to the Bill may be debated.
Third Reading
Parliament is passing the Bill. The third reading is the final chance for the Members of Parliament to debate the contents of a Bill. Here debate on the Bill is usually short and limited to what is actually in the Bill rather than, as at the second reading, what might have been included.
Presentation/Waiting Assent
Waiting for Assent. Bill is waiting for the President to assent to it. When the Floor of Parliament has passed a Bill, it shall be presented to the President, and the President shall declare either that he assents to the Bill or that he withholds assent.
Assented by President
The Bill is now an Act of Parliament. When a Bill has completed all its parliamentary stages on the floor of Parliament, it must have President Assent before becoming an Act of Parliament (law). President Assent is the State agreement to make the Bill into an Act and it is a formality.
End
Bill passed on 26/09/2012
The Bill is now an Act of Parliament. When a Bill has completed all its parliamentary stages on the floor of Parliament, it must have President Assent before becoming an Act of Parliament (law). President Assent is the State agreement to make the Bill into an Act and it is a formality.
Bill Withdrawn on 01/01/1970