The Amendment of the Income Tax Act in Uganda; is the first out of many freedoms that the Members of Parliament have given themselves

Uganda Parliament Museveni

It’s been hectic around the Amendment for the Income Tax that has opened the possibility for Members of Parliament and the ones on Diplomatic Missions to not be paying the Income Tax in Uganda. There been an outrage on Social Media, therefore I started to look into it. First will I add the specific amendment that was voted in Parliament now in April 2016, that’s give’s the Members of Parliament no Income Tax, because older laws already gives them Immunity. Certainly this is gift basket to the coming 10th Parliament, as the 9th Parliament gives a tax-break to themselves, as they already have certain obligations and other services provided by law; and that is not so strange they are the makers of laws, so they have made laws that fits them and gives them advantages.

Uganda Shillings

Orignal Law before the Amendment:

93. Cases where returns of income not required

Unless requested by the Commissioner by notice in writing, no return of income shall be

furnished under this Act for a year of income-

(a) by a nonresident person where subsection (4) of section 4 or paragraph (c) of

section 87 or both apply to all the income derived from sources in Uganda by

the person during the year of income; or (effective 1st July, 2001- Income Tax

(Amendment) Act, 2002)

(b) by a resident individual-

(i) to whom section 4 (4) applies; or (effective 1st July, 2001- Income Tax

(Amendment) Act, 2002)

(ii) whose total chargeable income for the year of income is subject to the

zero rate of tax under Part I of the Third Schedule to this Act!” (The Income Tax Act, 1st July, 1997)

Ugandan shillings

Here is the what the Amendment of 2016 does to this section:

“Unless requested by the Commissioner by notice in writing, no return of income shall be

furnished under this Act for a year of income-

(a) by a nonresident person where subsection (4) of section 4 or paragraph (c) of

section 87 or both apply to all the income derived from sources in Uganda by

the person during the year of income; or (effective 1st July, 2001- Income Tax

(Amendment) Act, 2002)

(b) by a resident individual-

(i) to whom section 4(4) applies, except persons employed by diplomatic missions and prescribed organisations on which diplomatic immunities and privileges are conferred;”. (effective 1st July 2016 – Income Tax (Amendment) Act 2016)

(ii) whose total chargeable income for the year of income is subject to the

zero rate of tax under Part I of the Third Schedule to this Act!”

So with the important Amendment to the Tax law tha set the standard for the Diplomatic Immunities and Privileges. They are no except from the Income Tax. That means that the Income or Pay that they are getting so not taxed or their salary is now Tax-Free.

Uganda-parliament-2

And as this complies with Scetion 4 (4) here is what that says:

“4. Income tax imposed:

(4) Where the gross income of a taxpayer for a year of income consists exclusively of

employment income derived from a single employer from which tax has been withheld as

required under section 116, the income tax payable by the taxpayer for the year of income

is the amount equal to the sum of the amounts required to be withheld from such income

under section 116” (The Income Tax Act, 1st July, 1997).

So just to take the last piece of law to put this all together and give meaning while it have created a fuzz and been question what this part of law means that people with Diplomatic Immunity get exception from Income Tax. Even if the Third Part of Law says that people who lives most of the days in Uganda have to pay Income in Uganda, but with this new text to the law, that certain people are exempt and doesn’t have to cough-up the money.

This is what the Parliament (Power and Privileges) Act of 1955 of 24th February 1955 say this in the act:

“2. Immunity from legal proceedings.

No civil or criminal proceedings may be instituted against any member for words spoken before, or written in a report to, Parliament or to a committee, or by reason of any matter or thing brought by the member in Parliament or a committee by petition, bill, motion or otherwise” ( Parliament (Powers and Privileges) Act 1955).

Internal Memo Uganda Parliament 2013

And lets not forget this act to called Parliament (Remuneration of Members) Act 1981, that is still active and give certain benefits the Members of Parliament. It came into effect on 1st July 1981 and is still active and this is what it says:

“4. Regulations:

“amenities” includes housing, transport, medical attention, domestic servants, security guards and secretarial services;

“Minister” means the Minister responsible for public service and Cabinet affairs”, (Parliament (Remuneration of Members) Act 1981).

So they have no cut the Income Tax because the Parliament Law of 1955 gives the Immunity and therefore are they under the provision of the exemption. That is not surprising, but that is a fact. So it is clear that the end of 9th Parliament will be self-serving an in their own interest and not for any common-good for the people.  And the ability of still having colonial laws that are active and not terminated is a little profound for me. As the NRM Regime have tried to rewrite everything, but seems that certain relics of the past is a good thing, if it gives them more power or ability to harass the opposition or control fellow peers. The Immunity of Members of Parliament together with Amenities and now the exception of Income Tax proves the levels of positive acts that are made for MPs to be able to paid salaries and amenties without paying Income Tax. That is astonishing and questionable. That the Minister of Parliament can get funding for housing, transport, medical attention, servants, securities and sectorial services without paying Income Tax on the Salary that are getting. With the benefit of Immunity!

So some laws from the Colonial Past and one law made by Obote II gives an edge together with the new amendment of a law made two years after the “Museveni Constitution” of 1995. Certainly there some ironies that the Members of Parliament are getting funded amenities under the NRM Regime because of President Obote and his UNLA and UPC fixed it 5 years before NRA overthrow them. But that is just me.

The levels of self-serving is just continuing the traditions in the Ugandan Parliament. This is all the way from 1955 to 2016. It might be 50 years apart, still the same mentality is there and the men of power wish to extent their power, if it is immunity, impunity or exception from taxes. The same powers and same common greed is there. As showed in the laws that inflicts the Cabinet and the Members of Parliament. Peace.  

Lukwago Bows to Pressure, Not Entering Office (Youtube-Clip)

http://www.youtube.com/watch?v=3VxcPRiDU2k

“Kampala Lord Mayor Erias Lukwago has finally bowed down to pressure and accepted not to get into office until court finally resolves his issues. Lukwago was advised by the deputy chief justice to wait for the hearing of the Attorney General’s appeal against high court orders that reinstated him into office” (NBS TV Uganda, 2016).

Lord Mayor April 2016

Dr. Stella Nyanzi sacking and eviction letters; This is a obvious Political Motivated Sacking from Makerere

Stella Makerere Letter 2. 2016Stella Makerere Letter 1. 2016

My two cents: 

This can only happen, because she has showed loyalty to Dr. Kizza Besigye and been open on Social Media for his Presidential Candidature. She as a Doctor would have had the Posistion; if she was a Yellow NRM Party Member and also Stayed silent if she was a Opposition Member. So this here is a Political Move to prove that the Makerere University and the MISR. This can’t be because of lack of work or ethical modus operandi at the University. So this is just a pointless sacking with Political Substance.

The Racketeering has now wings into all organizations, all businesses, all poltical activity get chain-reactions and the ones that tries to defy Don Museveni. Apparently deserves a sacking. This also ends with an eviction from her home with her family. So the Dr. Stella Nyanzi lost her job and home because of her affiliation to FDC instead of NRM. Congratulation to Makerere University for proving that they are on the knees and bending their hands to get more into their pockets from the racket of the NRM. Peace.

Letters on Karuma and Isma Dam and they “Quality of Work” from the Construction Company there.. Not looking good!

Karuma dam is going to produce electricity that is four times that of Jinja. These are things the media should focus on and not trivia” – President Museveni. 

There is movement on the Karuma and Isma Dam. Now are the two letters that are clarifying the situation and the works of the dam. I have said one or two words about it before. But I prefer that the letters says it all and express what is needed. This here is yet again a public fueled funding into a massive construction and energy project to prove the ability of the NRM to do something for the state.

Here is the first letter:

Letter Karuma Dam March 2016

Here is the second letter:

Letter Karuma Dam April 2016

Also this one – Energy Officials Ignores Warning on Karuama and Isma Dams, Written on 4th April 2016: 

Energy Infratech, the company said to be responsible for supervising works at the plants says that they have written over 1000 letters about shoddy work being done and the ministry officials seem to be giving a deaf ear, according to Mr.Velusamy Vasu, the Chief Executive officer.

ISO chief, Mr.Balya managed to commission a team to follow up the non compliance and they gave the report to President M7 who reffered the matter back to the Ministry. According to sources from ISO, they found out that the consultant kept raising the red flag to the contractor but Ministry officials kept covering up Sinohydro, and they suspect that they are shy bse there must have been money which crossed hands.

IMPLICATIONS

Should the work go on, we are likely to see a scenario wen Gilgel Gibe 111 dam high roller compacted concrete dam in Ethiopia and critical water passage tunnel collapsed. Should the works stop,there might be high litigation costs and tax payers money will be wasted. Ugandans will also suffer with low capacity of power since our target was 600MW frm Karuma and 183MW frm of Isimba.

We shall also experience constant repairs and faults in the plants. As youth leaders of this country for example Youth League, National Youth Council, what is you input? What is your role? This is a youth project of which you should be fighting for. Why wait for the old generation to plan for your future?

Youth power Research will be carrying out independent audits to all govnt projects and we shall always be giving our findings to the President’s office, Youth Ministry and other relevant stakeholders for action.

The writter is the Team Leader,Youth power Research Uganda,SG Uganda Poor Youth Movement and candidate for EALA.

My short take on it:

I think that is enough about it for now. Peace.

Don Musevei will chrush the ones that kills; Again showing no mercy to the ones playing in his playground!

UPDF Rwenzori

“I have no time to discuss the killing of innocent civilians or rape and defilement. Issues of security are not negotiable and I pity leaders who want me to meet them over killings. I have told them to tell their people to stop the killings or else we shall crush them”President Yoweri Kaguta Museveni (Daily Monitor, 14.04.2016).

Yet again there are certain quotes from the leadership of Uganda that are flabbergasting. This is disgusting and outrageous. While the Don Museveni the one behind the NRM Racketeering he has said worse during the year of 2016. That was talking about the certainty about the Army involvement in Rwenzori and Rwenzori Sub-Region. They continue to prosecute the people there. With this is the continuation of the Post-Election Violence where UPDF have gone in with full-force. Now it has been reported that Rwenzururu Kingdom Royal Guards are no disarmed and the Army is planning to be there for 1, 5 month more under their Operation Dissolution. As they continue to arrest locals and some of them might be killers from the clashes. There was regional killings in Bundibugyo and house-burning, so there certainly are violators, but also video footage are proving that State Agencies and Security Forces as Uganda Defense People’s Force (UPFD) and Uganda Police Force. So the killings and crush them down is believable, as the footage of killings of Rwenzururu Royal Guards both at the Palace and the Villages have clearly been targeted.

Museveni Rwenzori 07.04.2016

The last attack on Rwenzururu Kingdom came after Omusinga bwa Rwenzururu Charles Wesley Mumbere that asked for while negotiations with NRM man Captain Mike Mukula. So there are certainly UPDF plans behind this, as their deployment have become stronger after the attack on the Palace. It seems like it and the violence is endless and has lasted since the end of February. The government forces and Police have claimed about this “Kirumamutima” and “Yiira Republic” something that President Museveni has used again and again! And the reason why that is strange is that the reasoning; because it seems like a fiction and tale to clean the hands of the governmental forces. These Government Forces are spreading fear and even left many people living in IDP Camps and also villages left behind. So the stress and agony that has happens after in the area and the certainty of voting for FDC and not NRM.  Therefore the NRM Generals and NRM President, as I call the Don Museveni is using gangster tactics and killing Royal Guards demoting the kingdom and striving for being respected in the Rwenzori while also using the ethnical and tribes against each other to gain more power. Even it cost lives, because the Museveni want total control at any price. That is why he comes with treats again. So now he wants to crush them. Peace.

The Lord Mayor Lukwago of Kampala has to fight for his position and the KCCA tries to override the Voter’s again!

“VIDEO: The Kampala Mayor elect Erias Lukwago who was meant to take office today stormed the Deputy Chief Justice’s office today. Find out why” (NBS TV Uganda, 2016)

Lord Mayor Kampala 13.04. P1

Erias Lukwago Statement today on the Matter: 

Addressing the press at my home earlier in the day. I reject in totality any suggestion, whether made in good faith or not, that I should halt all the arrangements for resuming my duties at City Hall until I have subscribed to a new oath in May. I need not labour so much to explain the current legal status, for it’s known by all and sundry that the purported impeachment was declared null and void by Justice Lydia Mugambe on 28th March 2014. The Attorney General never appealed against the said decision and, consequently, the interim order of stay of execution issued by Justice Kavuma lapsed upon expiry of the 21 days from 1st April 2014. Following the Solicitor General’s warped opinion that the 21 days were frozen by the Supreme Court direction of 21st August 2014, we elected to seek for a clarification and guidance from Justice Kavuma, and the Registrar, Court of Appeal, H.W Nizeimana Deo assured us that they will issue a statement on the matter before close of business today. As law abiding citizens, we have opted to patiently wait for the same before taking any other step. I will furnish you with all the developments as they emerge, and will give you details tonight on 88.8 CBS fm from 8.00pm. For God and My Country.

My statement: This is it for Now. History repeats itself and Jennifer Musisi enjoys the KCCA offices while trying to impress Mzee. Peace.

PS: Did she forget this – I think she doesn’t care about the voters of Kampala. Just like the spotlight on herself.

Irony Musisi

Steady Regress of Health Care in Uganda; 400 Cancer Patients to Nairobi and working the Cancer machine without license at Mulago!

Cobalt-Machine

Today yet more is covering up as the story of failings of Mulago Hospital Complex, former Kings Hospital of Mulago, where the Uganda Cancer Instute or the Cancer Ward is supposed to be. There the only Cobalt-60 Machine for Chemotherapy have been down for over a month. The one they have was bought in 1995. Dr. Jackson Orem have given two statements that counter each other and the reality of the matter, is that this is just sad, and not funny; though it is systemic default as the government are busy with creating Anti-Porn Bill Committee, instead of healing fellow citizens.

UCI Vote

The Ministry of Health Hon. Dr. Chris Baryomunsi has said in the Plenary Session in the Parliament that Aga Khan Hospital of Nairobi has offered for treatment of 400 cancer patients. So there will not be any patients who need treatment taken care of at Mulago, since the Uganda Cancer Institute has to wait for a new machine. Therefore the country does not a have the machinery for the treatment. That is sad enough to know at this point.

Then this comes up as well: “Mulago is operating the cancer machine illegally. The licence expired. Its Ugx 800,000 per year,” Parliament Watch quoted one of the council officials. “We could not give Mulago a new licence without addressing the safety measures we raised.” The official noted that Radiation workers in Mulago are not being monitored yet they are being exposed.“We visited Mulago in 2013 and we found out that the cancer machine was not in good conditions…We found out that the cancer machine in Mulago used to get stack. It had to be operated manually,” the official added” (Red Pepper, 2016).

Chris Baryomunsi Quote Daily Monitor

So the story of the Cancer Machine at Mulago does not stop up or silently goes away as this is the neglect of the government, ministry and the economic regress that the NRM Regime have put in place. This is happening in the time-span that they have been ordering more Anti-Riot Police Cars, tear-gas, bullets, ammunition and bribes for fellow NRM Elite, than fixing and procuring a new machine for the Cancer Treatment at the Mulaga Hospial Complex. It saddens me, and the more we know, the bleaker the state of affairs in the matter it seems. The end-game is that certain 400 lucky patients get treatment in Nairobi. But that is not how is supposed to be in Steady Progress mantra, this here is Steady Regress. Peace.

Reference:

Red Pepper – ‘Mulago is operating the cancer machine illegally — Atomic Agency Council’ (14.04.2016).

Dr. Kizza Besigye left Kasangati Magistrate Court with a “No Cash Bond” today; Will return to Court on 27th April!

Besigye Kasangati Magistrate Court 13.04.2016

Today, Dr. Kizza Besigye was in court for taken the wrong route through Kampala Metropolitan Area, when driving to the FDC Prayeers at Najjankumbi on the 5th April 2016. As the bond leaving Naggalama Police Station was claiming and charging him for a Illegal Procession towards Najjakumbi from Kasangati.

He could argue that it wasn’t planned and that he left alone in his own car from Kasangati and as long as he drove towards Najjankumbi through Kampala more people surged around him and tailed him. This should not be seen as illegal activity for a man trying to get to Central Kampala and meet with fellow Party Officials and Party Members at the Party Headquarter. But because this he got first hold and detained at Kiira Road Police Station, before moved to Naggalama Police Station in Mukono. And stayed there all day without reason, until he got “freedom” that evening.

Here is the result from Kasangati Magistrate Court on the case for now:

Besigye Kasangati Magistrate Court 13.04.2016

Besigye was granted: “has been granted non cash bail”. He will be back to Court on the 27th April as the case will be up-to court at that date. So this is yet another case where the Police Force and Magistrate facilitate to stall the verdict and the ruling. That is what happen today.

That is what the document also says, and should not be forgotten. An if he does not answer to the charge at that day, then the FDC Mobiliser Ingrid Turinawe  and Tonny Sempebwa have to cough-up UGX 2 Million! Peace. 

Besigye was the “Man About Town” in Kampala, today!

Kasangati 12.04.2016

This morning the Regional Police Commander Wesley Nganyizi came to Kasangati home of Dr. Kizza Besigye, not only for pleasant conversation about how the route to FDC Headquarter in Najjankumbi would be to the ‘Free My Vote’ Prayer. As we could see he was finally a bit active in town, allowed to be at FDC Headquarters and also to the bank. Wonder what next sightseeing for Kizza Besigye is as he was allowed to do party work and also take-out money from the Crane Bank.

12.04.2016 Kampala P1

He came also to inform Besigye about this:

“The police are running out of funds for abusing the rights of Besigye. The operation has become too costly and exhaustion has caught up with the force”.

12.04.2016 Kampala P2 Crane Bank

After the Prayers Besigye needed to take out money and went to the Crane Bank, as the FDC leader who had a Police Convoy from Kasangati to Najjankumbi, the same Police Convoy has followed him to the bank. The Police even sealed of the Crane Bank and the Kampala Road, while also chasing away people from the Bank because Besigye was there.

As he went there on the Kampala chaos started to occurs as the cars and the bank is sealed off while his car is monitored. The pictures show how much fuzz it creates with a Police Convoy around the Besigye in the central Kampala.

12.04.2016 Kampala P3

They really fear that the crowds will attach to him and his presence outside his home. Therefore the convoy even had boda-boda in civil that drove around with pepper-spray so that they will back-off from the convoy of Besigye. Peace.