CENTRE FOR PUBLIC INTEREST LAW (CEPIL) Vs ATTORNEY GENERAL

Case Brief

Introduction
The petition challenges the acts of the Members of Parliament of Uganda of introducing clause21 (1) (q) (a) of the Income Tax (Amendment) Bill 2016 (Now Act), which seeks to exempt MPs allowances from income tax, as being in contravention of Article 92 and 79 (1) of the Constitution of the Republic of Uganda.

Background

That the act of the MPs of the Respondents of introducing clause21 (1) (q) (a)in the Income Tax (Amendment) Bill 2016 when the said provision was not introduced on behalf and by the Government of Uganda but by the MPs for own benefit, is in contravention of Article 93 (a) (i) and (b), and 79 (1) of the Constitution. Exempting Members of parliament form paying taxes in against public interest. If they do not pay these taxes it is a great reduction to the revenue and leads to eventual poor delivery of services because of limited funds. Currently before court.