Article 152-160 Uganda Constitution 1995

Article 152, 153, 154, 155, 156, 157, 158, 159, and 160 of the Uganda Constitution 1995 are under ‘General’ of Chapter 9 of the Constitution. Chapter 9 is titled ‘Finance‘.

Article 152 Uganda Constitution 1995

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.

Article 153 Uganda Constitution 1995

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.

Article 154 Uganda Constitution 1995

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(1) No monies shall be withdrawn from the Consolidated Fund except—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(2) No monies shall be withdrawn from any public fund of Uganda other than the Consolidated Fund, unless the issue of those monies has been authorised by law.

(3) No monies shall be withdrawn from the Consolidated Fund unless the withdrawal has been approved by the Auditor General and in the manner prescribed by Parliament.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.

Article 155 Uganda Constitution 1995

Financial year estimates

(1) The President shall cause to be prepared and laid before Parliament in each financial year, but in any case not later than the fifteenth day before the commencement of the financial year, estimates of revenues and expenditure of Government for the next financial year.

(2) The head of any self-accounting department, commission or organisation set up under this Constitution shall cause to be submitted to the President at least two months before the end of each financial year estimates of administrative and development expenditure and estimates of revenues of the respective department, commission or organisation for the following year.

(3) The estimates prepared under clause (2) of this article shall be laid before Parliament by the President under clause (1) of this article without revision but with any recommendations that the Government may have on them.

(4) At any time before Parliament considers the estimates of revenues and expenditure laid before it by or on the authority of the President, an appropriate committee of Parliament may discuss and review the estimates and make appropriate recommendations to Parliament.

(5) Notwithstanding the provisions of clause (1) of this article, the President may cause to be prepared and laid before Parliament—
(a) fiscal and monetary programmes and plans for economic and social development covering periods exceeding one year;
(b) estimates of revenues and expenditure covering periods exceeding one year.

(6) Parliament may make laws for giving effect to the provisions of this article.

Article 156 Uganda Constitution 1995

Appropriation Bill

(1) The heads of expenditure contained in the estimates, other than expenditure charged on the Consolidated Fund by this Constitution or any Act of Parliament, shall be included in a bill to be known as an Appropriation Bill which shall be introduced into Parliament to provide for the issue from the Consolidated Fund of the sums necessary to meet that expenditure and the appropriation of those sums for the purposes specified in the bill.

(2) If in respect of any financial year it is found—
(a) that the amount appropriated for any purpose under the Appropriation Act is insufficient or that a need has arisen for expenditure for a purpose for which no amount has been appropriated by that Act; or
(b) that any monies have been expended for any purpose in excess of the amount appropriated for that purpose or for a purpose for which no amount has been appropriated by that Act, a supplementary estimate showing the sums required or spent shall be laid down before Parliament and in the case of excess expenditure, within four months after the money is spent.

(3) Where, in respect of any financial year, a supplementary estimate or supplementary estimates have been approved by Parliament in accordance with clause (2) of this article, a supplementary Appropriation Bill shall be introduced into Parliament in the financial year next following that financial year to which the estimates relate, providing for the appropriation of the sums so approved for the purposes specified in those estimates.

Article 157 Uganda Constitution 1995

Contingencies Fund

Parliament shall make provision for the establishment of a Contingencies Fund and shall make laws to regulate the operations of that fund.

Article 158 Uganda Constitution 1995

Offices the remuneration of which is charged on the Consolidated Fund

(1) Where any salary or allowance of the holder of any office is charged on the Consolidated Fund, it shall not be altered to his or her disadvantage after he or she has been appointed to that office.

(2) Subject to the provisions of this Constitution, Parliament shall prescribe the offices, the salaries and allowances in respect of which are charged on the Consolidated Fund by this Constitution.

Article 159 Uganda Constitution 1995

Power of Government to borrow or lend

(1) Subject to the provisions of this Constitution, Government may
borrow from any source.

(2) Government shall not borrow, guarantee, or raise a loan on behalf
of itself or any other public institution, authority or person except as
authorised by or under an Act of Parliament.

(3) An Act of Parliament made under clause (2) of this article shall
provide—
(a) that the terms and conditions of the loan shall be laid before Parliament and shall not come into operation unless they have been approved by a resolution of Parliament; and
(b) that any monies received in respect of that loan shall be paid into the Consolidated Fund and form part of that fund or into some other public fund which is existing or is created for the purpose of the loan.

(4) The President shall, at such times as Parliament may determine, cause to be presented to Parliament such information concerning any loan as is necessary to show—
(a) the extent of the total indebtedness by way of principal and accumulated interest;
(b) the provision made for servicing or repayment of the loan; and
(c) the utilisation and performance of the loan.

(5) Parliament may, by resolution, authorise the Government to enter
into an agreement for the giving of a loan or a grant out of any public fund or
public account.

(6) An agreement entered into under clause (5) of this article shall be laid before Parliament and shall not come into operation unless it has been approved by Parliament by resolution.

(7) For the purposes of this article, the expression “loan” includes any money lent or given to or by the Government on condition of return or repayment and any other form of borrowing or lending in respect of which—
(a) monies from the Consolidated Fund or any other public fund may be used for payment or repayment; or
(b) monies from any fund by whatever name called, established for the purposes of payment or repayment whether in whole or in part and whether directly or indirectly, may be used for payment or repayment.

(8) Parliament may by law exempt any categories of loans from the provisions of clauses (2) and (3) of this article, subject to such conditions as Parliament may prescribe.

Article 160 Uganda Constitution 1995

Public debt

(1) The public debt of Uganda shall be charged on the Consolidated Fund and other public funds of Uganda.

(2) For the purposes of this article, the public debt includes the interest on that debt, sinking fund payments in respect of that debt and the costs, charges and expenses incidental to the management of that debt.