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Local Governments (Amendment) (No. 2) Act 2008 (No. 8 of 2008).

País/Territorio
Uganda
Tipo de documento
Legislación
Fecha
2008
Fuente
FAO, FAOLEX
Fuente original
Acts Supplement No. 5 to Uganda Gazette No. 35 Volume CI dated 7th July, 2008.
Título completo
An Act to amend the Local Governments Act to provide for additional taxes to be levied, collected and charged by local governments in order to provide new sources of revenue for local governments, and for related purposes.
Materia
Agricultura y desarrollo rural
Palabra clave
Desarrollo agrícola Tasa/impuesto
Área geográphica
Africa, Africa Oriental, Naciones en desarrollo sin litoral, Países menos desarrollados
Resumen

This Act amends the Local Government Act in section 80 by inserting a new subsection that allows local governments to levy, charge and collect, amongst others, a local service tax to be levied on all persons in gainful employment or who are practising any profession or on business persons and commercial farmers producing on a large scale. The local service tax shall be spent on basic local services such as sanitation, education, health, construction and maintenance of roads in the area of jurisdiction of the local government. The Fifth Schedule to the principal Act is amended by inserting a new Part II on tax rates and other matters regarding local tax.

Texto completo
Inglés
Página web
www.ulii.org

Referencias - Legislación

Enmienda

Local Governments Act 1997 (Cap. 243).

Legislación | Uganda | 1997 (2000)

Palabra clave: Desarrollo agrícola, Institución, Política/planificación, Gobernanza, Reforma constitucional, Género, Abastecimiento de agua, Alcantarillado

Fuente: FAO, FAOLEX