Object of the Bill
The object of this Bill is to amend the Value Added Tax Act, Cap.
349_
a) to repeal the words “thermal and electrical energy, heating, gas, refrigeration, air conditioning and water,”;
b) to repeal the words “in Uganda” in section 4(a);
c) to substitute section 5(c) with a new paragraph to cater for Supply of imported services;
d) to substitute section 15 of the Act with new section to provide place of supply of goods;
e) to substitute section 16 of the Act with a new section to provide place of supply of services;
f) to provide for VAT representatives of non-resident persons;
g) to provide for amendment of Second Schedule to the VAT
Act-
i. in paragraph 1 (f) by deleting the word “sale”;
ii. in paragraph 1(q) by inserting immediately after the
word “equipment” the words “and ambulances”;
Bill Document
Other Attachments
| 1 |
Laws of Uganda (Acts) - THE VALUE ADDED TAX (AMENDMENT) ACT 2011.pdf
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| 2 |
FPED3-11-Value Added Tax (Amendment) Bill, 2011.pdf
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| 3 |
CERTIFICATE OF FINANCIAL IMPLICATIONS THE VALUE ADDED TAX (AMENDMENT) BILL, 2011 20-07-2011 Laid Document.pdf
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The Value Added Tax (Amendment) Bill, 2011
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 29/09/2011
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