Uganda, Feb. 23 -- The Constitutional Court has outlawed payment of Shs100,000 as stamp duty by professionals in private practice, reasoning that such payment increases their burden and is discriminatory against them.

In a unanimous judgment on Monday, 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.

The judges held that the inclusion of Section 2 (h) in the Stamps (Amendment) Act, 2020, to facilitate the collection of stamp duty as a tax from the petitioners on obtaining a license to practice or certificate to practice...