
IN a unanimous judgment February 13, 2024, a panel of five justices of the Constitutional Court ruled that all the licences and certificates that were targeted by Section 2 (h) of the Stamp Duty (Amendment) Act of 2020 are exempt from being charged with stamp duty by Section 3 (3) of the Stamp Duty Act of 2014
“I am thrilled to inform you that a significant development has occurred regarding the payment of stamp duty fees within our profession. The Court in its ruling on Constitutional petition case No. 0032 of 2020, delivered on February 13th 2024, presided over by Justice Irene Mulyagonja and others officially scrapped the requirement for professional practitioners in Uganda to pay UGX 100,000 as stamp duty fees,” said UVA President Daniel Kasibule in a message to the vet fraternity.
At the heart of this landmark ruling was a petition brought by a coalition led by the Uganda Law Society, supported by the Uganda Veterinary Association, Uganda Medical Association, Uganda Institute of Professional Engineers, Institution of Surveyors of Uganda, Institution of Certified Public Accountants of Uganda, Pharmaceutical Society of Uganda,, Uganda Society of Architects, Association of Graduate Nurses and Midwives of Uganda, Insurance Training College, Medical Clinical Officers Professionals Uganda Association, Uganda Dental Association, and Uganda Veterinary Paraprofessionals Association of Uganda.
The petitioners argued that Section 2(h) of the Stamp Duty (Amendment) Act, which mandated professional bodies to pay Shs100,000, as per the Stamp Duty (Amendment) Act, 2020, stood in stark inconsistency and contravention of Articles 21(1), 40(2), and 92 of the Constitution of Uganda.
“This milestone achievement will greatly simplify the process of registering and renewing our practicing licenses as we continue to serve our communities. Henceforth, the only prerequisites for registration and license renewal, in addition to the routine fees and documentation, will be our Tax Identification Numbers (TIN) as per Income Tax Act requirements.I extend my heartfelt congratulations to all veterinarians for this collective triumph, and express my gratitude to those who contributed to the legal fees,” said UVA President Kasibule.