Bill Progress

Object of the Bill

The object of this Bill is to amend the Tax Procedures Code Act, 2014, Act, 14 of 2014 to provide for the time frame for registration of a tax agent; to provide for the temporary closure of businesses until compliance with the requirements of electronic receipting and invoicing or tax stamps, to provide for disclosure of information on contracted services, to provide for penalties for failure to affix or activate tax stamps, printing over or defacing of tax stamps, forgery of tax stamps, failure to use electronic receipting or invoicing, forgery of electronic receipt or invoice interferance with the electronic fiscal device or the electronic dispensing control device, to provide for payment of informers and for related matters.

Other Attachments

1 CFI for the Tax Procedures Code (Amendment) Bill, 2022.pdf
Title: Certificate of Financial Implication
Author: Minister of Finance, Planning and Economic Development
2 FPED3-22-Report on the Value Added (Amendment) Bill, 2022 (Including Minority Report).pdf
Title: Report and Minority Report on the Tax Procedures Code (Amendment) Bill, 2022
Author: Parliamentary Committee on Finance, Planning and Economic Development.
3 The Tax Procedures Code (Amendment) Act, 2022.pdf
Title: The Tax Procedures Code (Amendment) Act, 2022
Author: Parliament of Uganda

The Tax Procedures Code (Amendment) Bill, 2022

Sponsored By Hon. Matia Kasaija (Minister of Finance, Planning and Economic Development)

Committee: The Committee on Finance, Planning and Economic Development

Start

31/03/2022

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.

18/05/2022

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.

18/05/2022

18/05/2022

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.

31/05/2022

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.

31/05/2022

02/06/2022

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 02/06/2022

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

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