Kira Municipality MP, Ibrahim Ssemujju (pictured) has proposed a tax to be imposed on all farmers having more than thirty heads of cattle so as to generate revenue to finance Government expenditure.
“I intend to propose a tax on people who have more than 30 heads of cattle. I want to be advised whether I can bring it,” he said during plenary on Tuesday.
However, Attorney General, Kiwanuka Kiryowa said that Ssemujju’s move to sneak in such a clause during the consideration of the Income Tax Amendment Bill 2023 would be impossible as it would violate the constitutional provision that bars MPs from bringing private members’ bills that would impose a charge on the consolidated fund.
“I regret to advice the member that out of great respect for Ssemujju that unfortunately, you are unable to bring that motion. However, you can move to speak to the Ministry of Finance or Government because it will offend article 93 of the constitution,” he said.
Ssemujju isn’t the first lawmaker to front a tax on cattle, with Paul Omara (Otuke County) having fronted a similar proposal in April 2023, saying the tax is intended to tap into the lucrative of individuals selling cattle.
However, his proposal was rejected by Henry Musasizi, State Minister for Finance (General Duties), arguing that taxes are levied based on principles like enforceability, and a tax on animals will not be easy to enforce because it is difficult to assess who is selling a cow for business purposes or for commercial benefit.