Stamp Duty isasulibwa umundu uruka, ukhola, namwe uwisa kumukhono khushiiwandiikho. Ano khuli ni shilomo .  “executing” shimanyisa “khurakho kumukhono”.

Isi biwandikho bibyesibwakho kumukhono bili ni khuandikhisibwa birambibwekho ni wofisi ya gavumenti item bakali namwe UMURAMBI wa gavumenti nga   registrar of Titles mu Ministry of Lands and Urban Development, ni Uganda Registration Services Bureau, bitongole bino bibanza kamapesa ka Stamp Duty khusasulibwa Nga bishiili khukhola namwe khurambila khubiwandikho ta. Wade shiryo, ne is biwandikho bikholebwa akari wo mundu Mutwela ni ukundi, namwe kamatuuli Nga bibyabwe bye mukari, khubusa  stamp duty sikhuba khukhwangu mungeli iyo ta.

Mumwiko kwe kamapesa 2023-2024 Stamp duty yabusasa UGX.118,343,628,885/= tsyongene.

• Khutamba khumanyisibwa. Ano URA ili khukhakakho khumanyisa besi shiambakho.
• Khulekha khunyikhila. Barambi ba Stamp Duty  batabulila abo is basuubila bari khumusolo kuliyo.

Section 3 of the Stamps Duty Act levies stamp duty khu instruments mu schedule 2 iya Stamp duty Act 2014 bikholebwa namwe byakanisibwa mu Uganda.  Umundu uruka namwe ukhola shiiwandiikho akhiile khusasula Stamp duty.

Umundu khusasula stamp duty, siakhiile khukhwiandikhisa ta.

Umundu Yesu ukhola namwe wakanila shiwadikho mu Schedule 2 of the Stamp Duty Act 2014 as amended Ali ni khusasula stamp duty

Stamp duty iyakhiile khusasulibwa khubuli shiiwandiikho shiikholebwela namwe shakaanisibwa mu Uganda mumbuka ye tsinakhu 45 ni 30 khusinzila Nga ni shili mu sections 13 ni 14

Stamp duty ikelekhebwa khubiwandikho byosi bibiili mu schedule 2 to the stamp duty Act bibyakholebwa namwe byakanisibwa mu Uganda. Biwandikho byanyonyolebwa Nga  “buli shiwadikho shoosi mwesi ikifunisi, bunyala namwe khubanzibwa bibonekha Nga bikholebwa, biyusibwa, bibowebwa, bibalayisibwa, birusibwawo namwe bironebwa”.

Tsindagaano tsikholebwa ni gavumenti ni bitongole bye linambo ni kamanambo asi a 2nd schedule of the VAT Act and Income Tax Act ni biwandikho isi khurusibwakho khukholebwa ni Minister of Finance. 

Khulekha khusasula Stamp duty sikhukhalamo shiwadikho ta, khurusibwakho shrerebwa shiwadikho khulekha khufukiilisibwa Nga bujuluzi mu  Commercial courts of Law

Mbawo shishakamo khu Stamp Duty ta khukhwama ikelekhebwa khu buli shiwadikho shishikholebwa namwe shakaanisibwa mu Uganda.

Waliyo kumutango kwa UGX.2million oba kimyesi 6 mulumaale nanwe ta byombi lwe khubirisa shiwadikho Nga mbakhusasula Stamp duty mubutuufu ta.