Object of the Bill
The Income Tax Bill 1997, sets out to achieve the following main objectives:
(i) to consolidate the existing income tax legislation;
(ii) to reform and modernise the income tax provisions;
(iii) to simplify the income tax code so as to ease administration for both Uganda Revenue Authority and the tax payers; and
(iv) to facilitate access by the general public, especially taxpayers, professionals and educators, to the text of the law.
Bill Document
Other Attachments
THE INCOME TAX BILL, 1997
Sponsored By Hon. J.S.Mayanja-Nkangi (Minister of Finance, Planning and Economic Development)
Committee: The Committee on Finance, Planning and Economic Development
Start
First Reading/Committee
The bill is still at First Reading, and the first stage of a bill is a passage through the floor of parliament. This stage is usually a formality, primarily focusing on introducing the Bill to the Parliament. It takes place without debate, and the first reading of a Bill can occur anytime in a parliamentary session. The significance of this stage lies in the fact that it marks the formal introduction of the Bill to the Parliament, setting the stage for further discussions and debates.
Second Reading
The Bill has now progressed to the Second Reading, a stage that offers the first opportunity for MPs to engage in a democratic debate on the main principles of the Bill. This stage, which usually takes up to 45 days after the first reading, allows for thorough discussion and ensures that all voices are heard. Once the second reading is complete, the Bill moves to the committee stage, where each clause and any amendments to the Bill may be debated, further highlighting the democratic nature of the process.
Third Reading
Parliament has passed the Bill. The third reading is the final chance for the Members of Parliament to debate its contents. Here, the debate 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
Assented by President
End
Bill passed on 01/01/1970
Bill Withdrawn on 01/01/1970