Government cannot impose any tax without a law passed by Parliament. If a law gives someone the power to reduce or cancel a tax, that person must regularly tell Parliament how they are using that power. You have the right to challenge a tax decision through a special tax tribunal, which Parliament is required to set up by law.

No tax shall be imposed except under the authority of an Act of Parliament.

Where a law enacted under <span class="underline-gradient ref" data-tippy-content data-ref="152:1">clause (1)</span> of this Article confers powers on any person or authority to waive or vary a tax imposed by that law, that person or authority shall report to Parliament periodically on the exercise of those powers, as shall be determined by law.

Parliament shall make laws to establish tax tribunals for the purposes of settling tax disputes.

Article 152: Taxes can only be imposed by an Act of Parliament. Parliament must also set up tax tribunals to resolve disputes.

Article 152: Taxation and Tax Disputes in Uganda

<div><strong>1</strong> No tax shall be imposed except under the authority of an Act of Parliament.</div>

Article 152: Taxation and Tax Disputes in Uganda

General

152.Taxation

Summary