Judges Must Pay Taxes - AG
May 02, 2003
The Auditor General (AG) has directed Uganda Revenue Authority (URA) to recover over sh2b in taxes from judges.<br>
By Felix Osike
The Auditor General (AG) has directed Uganda Revenue Authority (URA) to recover over sh2b in taxes from judges.
In a report to Parliament dated March 31, 2003, the AG, John Muwanga, said the overall tax liabilities against the judges have accumulated to sh2, 057,088,700 over the last five years.
“All judges who joined the service after the commencement of the 1995 constitution should have their salaries and other benefits subjected to income tax because they were not part of the judges who were not paying taxes when the new constitution came into force,†Muwanga said.
The issue of taxing judges has been contentious.
The judges argue that their non-taxable status is protected by Article 128 (7) of the Constitution which says, “The salaries, allowances, privileges and retirement benefits or other conditions of service of judicial officers or other persons exercising judicial power shall not be varied to his or her disadvantage.â€
In January this year, Attorney General Francis Ayume clarified that the government would not tax personal incomes of judges.
But the Auditor General said judges appointed after 1995 were subject to tax because their terms could not have been varied as specified in the constitution.
The accounting officer, Mrs. Ochaya Lakidi had explained that she could not deduct taxes, as she had to go by Ayume’s ruling.
The AG’s report said his office had no objection to the ruling and had advised that judges who were in service at the time when the 1995 constitution came into force will not attract further queries.
They will have their privileges on personal to holder basis.
Audit inspection of high courts and magistrates courts revealed unauthorised use of revenue, loss of bail money and staff not on the payroll.
A total of sh242m collected at various courts was used at source without authority. Ends
The Auditor General (AG) has directed Uganda Revenue Authority (URA) to recover over sh2b in taxes from judges.
In a report to Parliament dated March 31, 2003, the AG, John Muwanga, said the overall tax liabilities against the judges have accumulated to sh2, 057,088,700 over the last five years.
“All judges who joined the service after the commencement of the 1995 constitution should have their salaries and other benefits subjected to income tax because they were not part of the judges who were not paying taxes when the new constitution came into force,†Muwanga said.
The issue of taxing judges has been contentious.
The judges argue that their non-taxable status is protected by Article 128 (7) of the Constitution which says, “The salaries, allowances, privileges and retirement benefits or other conditions of service of judicial officers or other persons exercising judicial power shall not be varied to his or her disadvantage.â€
In January this year, Attorney General Francis Ayume clarified that the government would not tax personal incomes of judges.
But the Auditor General said judges appointed after 1995 were subject to tax because their terms could not have been varied as specified in the constitution.
The accounting officer, Mrs. Ochaya Lakidi had explained that she could not deduct taxes, as she had to go by Ayume’s ruling.
The AG’s report said his office had no objection to the ruling and had advised that judges who were in service at the time when the 1995 constitution came into force will not attract further queries.
They will have their privileges on personal to holder basis.
Audit inspection of high courts and magistrates courts revealed unauthorised use of revenue, loss of bail money and staff not on the payroll.
A total of sh242m collected at various courts was used at source without authority. Ends