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  • • Enter citations: 45, 45(3)(a), 45:3:a
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Foreign Agent Return Submission: Penalties for Non-Compliance

26.Submission of returns

(1) An agent of a foreignershallsubmit returnsto the Minister relating to the operations of the agent of a foreigner detailing the amount of funds received and the purpose for which the funds were used in accordance with regulations prescribed by the Minister.

(2)An agent of a foreigner who fails to submit returns to the Minister as required under subsection (1) commits an offence and is liable, on conviction—

(a)in the case of a legal entity, to a fine not exceeding one hundred thousand currency points; and

(b)in the case of an individual, to a fine not exceeding fifty thousand currency points or imprisonment for a term not exceeding ten years, or both.

Plain English Summary

An agent of a foreigner operating in Uganda must submit regular returns to the Minister detailing all funds received and how they were used, following...

AI-generated, for reference only.

🔍Search Tips
  • • Search by keyword: "land", "tax", "arrest"
  • • Use exact phrases: "land commission"
  • • Enter citations: 45, 45(3)(a), 45:3:a
  • • Press / to search, Esc to close

Searching within THE PROTECTION OF SOVEREIGNTY ACT, 2026. Faster results.