Chapter 9 / Finance
General
152.Taxation
(1)No tax shall be imposed except under the authority of an Act of Parliament.
(2)Where a law enacted under clause (1) 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.
(3)Parliament shall make laws to establish tax tribunals for the purposes of settling tax disputes.
General
153.Consolidated Fund
(1)There shall be a Consolidated Fund into which shall be paid all revenues or other monies raised or received for the purpose of, or on behalf of, or in trust for the Government.
(2)The revenues or other monies referred to in clause (1) of this Article shall not include revenues or other monies—
(a)that are payable by or under an Act of Parliament, into some other fund established for a specific purpose; or
(b)that may, under an Act of Parliament, be retained by the department of Government that received them for the purposes of defraying the expenses of that department.
General
154.Withdrawal from the Consolidated Fund
(1)No monies shall be withdrawn from the Consolidated Fund except—
(a)to meet expenditure charged on the Fund by this Constitution or by an Act of Parliament; or
(b)where the issue of those monies has been authorised by an Appropriation Act, a Supplementary Appropriation Act or as provided under clause (4) of this Article.
(2)No monies shall be withdrawn from any public fund of Uganda other than the Consolidated Fund, unless the issue of those monies has been authorised by law.
(3)No monies shall be withdrawn from the Consolidated Fund unless the withdrawal has been approved by the Auditor General and in the manner prescribed by Parliament.
(4)If the President is satisfied that the Appropriation Act in respect of any financial year will not or has not come into operation by the beginning of that financial year, the President may, subject to the provisions of this Article, authorise the issue of monies from the Consolidated Fund Account for the purposes of meeting expenditure necessary to carry on the services of the Government until the expiration of four months from the beginning of that financial year or the coming into operation of the Appropriation Act, whichever is the earlier.
(5)Any sum issued in any financial year from the Consolidated Fund Account under clause (4) of this Article in respect of any service of the Government—
(a)shall not exceed the amount shown as required on account in respect of that service in the vote on account approved by Parliament by resolution for that financial year; and
(b)shall be set off against the amount provided in respect of that service in the Appropriation Act for that financial year when that law comes into operation.