THE FINANCE ACT, 1998
Amendment of the Uganda Revenue Authority

13. The Uganda Revenue Authority is amended –
(a)by replacing paragraph (b) of subsection (1) of section 4 with the following—
“(b) to advise the Minister on revenue implications, tax administration and aspects of policy changes relating to all taxes referred to in the First Schedule;”

(b) by substituting for section 5 the following –

5. (1) There is established a Board of Directors as the governing body of the Authority, which shall consist of the following Members—

(a) a Chairman, who shall be appointed by the Minister;
(b) one representative of the Ministry of Finance;
(c) one representative of the Ministry of Trade and Industry;
(d) one representative of Uganda Manufacturers Association; and
(e) the Commissioner-General of the Authority.
(2) The Minister may appoint two other persons who are not public officers as additional members of the Board because of their special knowledge and experience in taxation matters, provided that the persons being appointed have no part-time or full time activity or interest which conflicts with or impairs fulfilment of their duties as Board members.

(3) The Board shall be responsible for monitoring the revenue performance of the Authority and shall determine policies relating to staffing and procurement of the Authority.

(4) The Minister may give directions to the Board regarding the performance of its functions and it shall be the duty of the Board to comply with those directions”.

(c) by deleting the words “subject to the general supervision and control of the Board” appearing in the second line of subsection (2) of section 10.

(d) by substituting for Section 12 the following –

“12 (1) Subject to section 10 the Board shall appoint officers at the level of Principal Revenue Officers or higher, on such terms and conditions as the Board may determine.

(2) The Board shall approve the terms and conditions of all officers and staff as may be required for the performance of the functions of the Authority.

(3) The Board shall be responsible for the discipline and control of the officers and staff”;

(e) by adding a new section 13A after Section 13, as follows—

13. A (1) The members of the Board and all officers shall be subject to the Leadership Code.

(f) in the Second Schedule by deleting the words “ as often as necessary for the transaction of business” appearing in the second and third lines and the word “but” appearing in the last line;

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