Abstract

This Uganda Standard gives guidelines for the content, security, issuance and examination of physical tax stamps and marks used to indicate that the required excise duty or other applicable taxes identified with an item have been paid and to signify that the item is legitimately on the intended market. Specifically, this document gives guidance on: ? defining the functions of a tax stamp; ? identifying and consulting with stakeholders; ? planning the procurement process and selection of suppliers; ? the design and construction of tax stamps; ? the overt and covert security features that provide protection of the tax stamp; ? the finishing and application processes for the tax stamp; ? security of the tax stamp supply chain; ? serialization and unique identifier (UID) codes for tax stamps; ? examination of tax stamps; ? monitoring and assessing tax stamp performance. This standard was published on 24 May 2023.