USE OF INCORRECT TAXPAYER IDENTIFICATION NUMBERS (TINs) WHEN DECLARING STAMP DUTY INSTRUMENTS

Uganda Revenue Authority (URA) has noted that some members of the Public use incorrect Taxpayer Identification Numbers (TINs) when declaring and paying stamp duty on instruments executed or received in Uganda.

Section 5(4) of the Tax Procedures Code Act provides that a person shall state their TIN on any return, notice, communication, or other document furnished, lodged, or used for the purposes of a tax law.

Section 5(5) of the Tax Procedures Code Act provides that a TIN is personal to the person to whom it has been issued and shall not be used by another person.

Section 5(10) of the Tax Procedures Code Act provides that a local authority, Government institution or regulatory body shall not register an instrument that is required to pay stamp duty under the Stamp Duty Act unless the person lodging the instrument for registration has a TIN.

The General Public is therefore informed that any person who executes an instrument, purchases or transfers property is required to use a correct TIN to declare and pay stamp duty.

Please note that a person who executes any instrument using a false or another person’s TIN commits an offence and is liable on conviction to a fine not exceeding UGX 3 million or imprisonment for a period not exceeding 6 years or both as provided for under Section 57 of the Tax Procedures Code Act.

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