Uganda National Bureau of Standards (Certification) Regulations, 2021 (2021 No.68)

2. Application of Regulations 3. Interpretation Part II—Certification Process 4. Application for permit to use certification mark 5. Payment of certification fees 6. Laboratory testing fees 7. Audit 8. Onsite report and recommendation report 9. Corrective action following audit 10. Evaluation and audit report 11. Exemption from audit 12. Commodity sampling and sample testing 1517 Regulation 13. Certification review 14. Grant of permit to use certification mark 15. Terms for use of permit 16. Refusal to grant permit 17. Permit not transferable 18. Circumstances requiring new permit 19. Liability of permit holder 20. Surveillance audits 21. Renewal of permit 22. Register of certified commodities 23. Application of certification mark 24. Withdrawal, suspension and revocation of permit Part III—Miscellaneous 25. Appeals

26. Revocation of S.I. 327-1 and S.I. No.12 of 2018

27. Saving of permits and continuance of applications SCHEDULES SCHEDULE 1 — CURRENCY POINT SCHEDULE 2 — FORMS SCHEDULE 3 — PERMIT FEES FOR CERTIFICATION MARK SCHEDULE 4 — CERTIFICATION MARK 1518 S T A T U T O R Y I N S T R U M E N T S 2021 No. 68. The Uganda National Bureau of Standards (Certification) Regulations, 2021. (Under sections 16, 18 and 43 of the Uganda National Bureau of Standards Act, Cap. 327) IN EXERCISE of the powers conferred upon the Minister responsible for commerce by section 43 of the Uganda National Bureau of Standards Act, and in consultation with the National Standards Council, these Regulations are made this 16th day of December, 2021. Part I—Preliminary

1. Title These Regulations may be cited as the Uganda National Bureau of Standards (Certification) Regulations, 2021.

2. Application Regulations (1) These Regulations apply to— (a) manufacturers of commodities in respect of which compulsory standard specifications have been declared; and (b) manufacturers of commodities in respect of which standard specifications have been declared, but which are not compulsory. (2) For the avoidance of doubt, these Regulations apply to goods in respect of which tax stamps are required to be affixed under the Tax Procedures Code Act, 2014. 1519

3. Interpretation In these Regulations, unless the context otherwise requires— “Act” means the Uganda National Bureau of Standards Act, Cap. 327; “applicant” means a client applying for a permit to use the certification mark; “audit” means a systematic, independent and documented process for obtaining objective evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled; “audit plan” means the description of activities and arrangements for an audit; “audit team” means one or more persons conducting an audit, supported, if required, by a technical expert; “auditor” means a person who conducts an audit under the Act and these Regulations; “authorised officer” means a person appointed by the council or the director, with the approval of the council, for the efficient performance of the functions of the bureau under the Act; “bureau” means the Uganda National Bureau of Standards established under section 2 of the Act; “certification” means a system that has its own rules of procedure and management for carrying out certification of conformity; “certification agreement” means an undertaking by an applicant to comply with certification requirements; “certification mark” means a standards mark and a distinctive mark; 1520 “certification requirements” means specified requirements, including product requirements, which are fulfilled by the applicant as a condition of establishing or maintaining certification; “certification scheme” means a certification system related to specified commodities, to which the same specified requirements, specific rules and procedures apply; “commodity” means any article, product or thing which is or will ultimately be the subject of trade or use; “compulsory standard specification” means a standard specification declared under section 18 of the Act; “conformity” means the fulfilment of specified requirements; “conformity assessment” means a demonstration that specified requirements relating to a product process, system, person or body are fulfilled; “council” means the National Standards Council established under section 4 of the Act; “currency point” has the value assigned to it in Schedule 1 to these Regulations; “digital conformity mark” means a device-readable or app- readable mark or code affixed or imprinted on a unit of commodity of the category specified in Part II of Schedule 3 to these Regulations, embedding conformity-related data pertaining to the unit of commodity on which it is affixed or imprinted; “director” means the director of the bureau appointed under section 11 of the Act; “lead auditor” means a member of the audit team who is appointed as the leader of the audit team; 1521 “manufacture” means to make, produce, process, treat, assemble, alter, modify, adapt or convert; “manufacturer” means any natural or legal person engaged in the making, production, processing, treatment, assembling, altering, modifying, adapting, converting or any other operation in relation to a commodity; “non-conformity” means the failure to fulfil prescribed requirements; “permit” means a permit issued under the Act and these Regulations; “product requirement” means a requirement that relates directly to a product, specified in standards or in other normative documents identified by the certification scheme; “standard” means a document, established by consensus and approved by a body, that provides for common and repeated use, rules, guidelines or characteristics for activities or their results, aimed at the achievement of the optimum degree of order in a given context and which is based on the consolidated results of science, technology and experience, and aimed at the promotion of optimum community benefits; “surveillance audit” means a periodic evaluation of a quality control system or commodity of a permit holder to determine conformity with a relevant standard and with the terms and conditions of the permit; “technical expert” means a person who provides specific knowledge or expertise to an audit team; “testing laboratory” means a laboratory which measures, examines, calibrates or otherwise determines the characteristics or performance of commodities; 1522 “unit” means a markable package and includes a bottle, sachet container or other similar item used for packing commodities. Part II—Certification Process

4. Application for permit to use certification mark (1) A person who intends to manufacture any commodity in respect of which a standard specification is declared under section 15 of the Act shall apply to the council or to a person acting under the authority of the council for a permit to use the standards mark as declared under section 16 of the Act or a distinctive mark as declared under section 18(1) (b) of the Act. (2) An application for grant or renewal of a permit shall be in Form 1 set out in Schedule 2 to these Regulations. (3) A separate application shall be made for each commodity and for each manufacturing facility or site. (4) For the purposes of subregulation (3), a company making applications for several commodities shall differentiate each commodity for which certification is being sought by type, trademark, brand, variant or other characteristic. (5) An authorised officer may require an applicant to submit additional information or to make alterations to the application as may be required. (6) Where an application for a permit to use a certification mark meets the prescribed requirements, the applicant shall pay the fees specified in Schedule 3 to these Regulations in the manner set out in regulation 5. (7) An application for a permit shall be valid for a period of nine months after which, if a permit has not been granted, the applicant shall submit a new application. 1523

5. Payment of certification fees (1) The fees referred to in regulation 4 shall be paid in the following manner— (a) in respect of the category set out in Part I of Schedule 3 to these Regulations, pay the fees in full at the time of application; and (b) in respect of the category set out in Part II, of Schedule 3 to these Regulations, pay the fees for the number of units of the commodity to be produced by the applicant at the time of application. (2) The applicant may, in respect of the categories set out in Schedule 3 to these Regulations, pay fees for additional units of the commodities, while the permit is still valid.

6. Laboratory testing fees The applicant shall pay laboratory testing fees as may be billed by the bureau for tests carried out as part of the certification process in respect of two samples of each commodity.

7. Audit (1) The bureau shall conduct an audit for each application submitted under these Regulations as part of the certification process. (2) The audit shall be conducted by an audit team headed by a lead auditor. (3) The audit team may be supported by technical experts from within or outside the bureau or by authorised officers. (4) The bureau shall inform the applicant of the team constituted for the audit and the date on which the audit shall be conducted. (5) The lead auditor shall prepare an audit plan and share it with the audit team and the applicant, at least seven days before the audit. 1524 (6) The lead auditor shall ensure that the commodity and manufacturing facility are evaluated to ascertain conformity to the certification requirements. (7) The lead auditor may assign a member of the audit team to evaluate particular aspects of the application. (8) The applicant shall allow unhindered access by the audit team to the manufacturing facility and any other support facility of the commodity specified in the application, including access to relevant documentation related to production, quality and quantities of commodities to be certified.

8. Onsite report and recommendation report The audit team shall, on completion of the audit, prepare and present to the director an onsite and recommendation report to the applicant in the format specified in Form 2 set out in Schedule 2 to these Regulations.

9. Corrective action following audit (1) Where any non-conformity is identified during the audit, the lead auditor shall issue a corrective action report to the applicant who shall acknowledge receipt of the report. (2) The applicant shall undertake the corrective action indicated in the report within the agreed time and shall thereafter complete and submit the corrective action report to the bureau.

10. Evaluation and audit report (1) The lead auditor shall complete an evaluation and audit report detailing the audit findings, commodity testing results, status of any non-conformances raised and recommendations. (2) The evaluation and audit report shall be shared with the applicant and shall be subjected to review in accordance with regulation 13 to inform the certification decision. (3) The evaluation and audit report shall be in Form 3 set out in Schedule 2 to these Regulations. 1525

11. Exemption from audit (1) Notwithstanding any provision of these Regulations, an applicant shall not be required to undergo an audit— (a) where extension of certification scope is sought for commodities related to those for which the applicant holds a valid certification and production is undertaken in the same premises and on the same production line; or (b) where an applicant holds a valid systems certification from the bureau that is relevant to the safety and quality of the commodity under consideration for certification. (2) Where an applicant is exempted from an audit under subregulation (1), the lead auditor shall review the information submitted, including verification of raw materials, quality plans, labelling or marking and shall obtain and submit commodity samples for testing to inform the certification decision. (3) For the avoidance of doubt, where an applicant exempted from an audit under subregulation (1) seeks an extension of certification scope for unrelated commodities, an audit shall be conducted.

12. Commodity sampling and sample testing (1) Where samples are required for commodity evaluation, the applicant shall provide all reasonable facilities and assistance to the audit team or to an authorised officer to collect and take samples of the commodity in the presence of the applicant or a person authorised by the applicant. (2) Commodity sampling, evaluation or testing may be done at the applicant’s manufacturing facility, warehouse or other storage facility, market or other location where the sample is available. (3) Commodity sampling, evaluation and testing may be carried out by an auditor or authorised person using field testing equipment, in the presence of the applicant or a person authorised by the applicant. 1526 (4) The cost of obtaining, transporting and testing of samples and any other expense incurred in connection with the commodity evaluation shall be borne by the applicant. (5) Commodity testing shall be undertaken by the bureau or in a testing laboratory recognised by the bureau under the laboratory recognition scheme. (6) Where the bureau does not have capacity for testing a commodity, the samples may be tested at the applicant’s facility using the applicant’s testing equipment by or under the supervision of the bureau and the testing shall be carried out using the relevant standard test methods for the commodity. (7) The requirements against which the commodities are to be evaluated shall be those contained in the specified standards, product certification scheme and other documents as determined by the bureau. (8) The bureau shall communicate to the applicant the results of commodity testing carried out under this regulation.

13. Certification review (1) The audit team or an authorised officer shall prepare a detailed audit report of the findings of the audit and test results. (2) The audit report shall be reviewed by an authorised person who was not a member of the audit team conducting the audit or commodity testing, who shall recommend to the council or to a person acting under the authority of the council, whether to grant or not to grant the permit.

14. Grant of permit to use certification mark (1) The council or person acting under the authority of the council may grant a permit subject to such conditions as the council or that person may think fit to impose. 1527 (2) A permit shall be issued for each commodity for which certification has been applied for and granted. (3) A permit shall be valid for twelve months from the date of issue. (4) For the purposes of this regulation, every brand or variant of a commodity shall be considered a commodity.

15. Terms for use of permit (1) A permit holder shall— (a) establish and maintain, to the satisfaction of the bureau, a system of controls, including inspection and testing of commodities; (b) ensure that the commodity in respect of which a permit has been granted conforms to the standard requirements at all times; and (c) in case of suspension, withdrawal or cancellation of a permit, discontinue its use and immediately stop the manufacture, distribution or sale of the commodity and withdraw all promotional and advertising material containing any reference to that permit and the certification mark. (2) A permit holder shall, in addition to the requirements of subregulation (1)— (a) ensure that any record maintained in relation to the manufacturing process is made available for evaluation and review by an auditor or authorised officer and shall, at the request of the auditor or authorised officer, allow the removal of the record to the premises of the bureau for further scrutiny; and 1528 (b) allow an auditor or authorised officer access to the premises where the commodity specified in the permit is manufactured or held for the purpose of evaluating materials, production processes, finished commodities, quality assurance facilities and records. (3) A permit holder in respect of a commodity of the category specified in Part II of Schedule 3 to these Regulations shall affix or imprint on every unit of the commodity a digital conformity mark before releasing the commodity from the factory or production site.

16. Refusal to grant permit (1) The council or a person acting under the authority of the council may refuse to grant a permit where— (a) the commodity in respect of which an application has been made does not conform to the standard specifications; (b) other certification requirements under these Regulations have not been complied with; (c) the commodity in respect of which an application has been made is banned by the Minister under section 24C of the Act. (2) The council or a person acting under the authority of the council, shall state the reasons for refusal in writing and notify the applicant of the refusal within fifteen working days after the decision.

17. Permit not transferable A permit issued under these Regulations is not transferable.

18. Circumstances requiring new permit (1) A permit holder shall apply for a new permit— (a) in the case of relocation of the manufacturing facility; 1529 (b) where there is a change in the legal status of the company, including a change in the names or ownership of the company; or (c) where there has been any modification in the commodity or manufacturing process that affects the inherent properties of the commodity. (2) Where there is any change of location under subregulation (1) (a) or a modification under subregulation (1)(c), the permit holder shall notify the bureau within twenty-one working days after the change.

19. Liability of permit holder A permit holder shall be responsible for the quality and safety of the commodity in respect of which the permit is granted and shall be liable for any damage or injury arising from the normal use of the commodity.

20. Surveillance audits (1) The bureau may conduct surveillance audits or commodity sampling and testing at the manufacturing facility, warehouse or other storage facility, market or other location where the commodities are available, to ensure that systems and procedures already evaluated are being maintained. (2) The bureau shall determine the frequency and extent of audits and may conduct surveillance audits without notice. (3) The permit holder shall allow unhindered access by an audit team to the manufacturing facility, related ancillary services, including access to relevant documentation related to production and quality and quantities of certified commodities. (4) A surveillance audit may also be conducted where there are complaints, modifications to a commodity, production process or key personnel in an organisation to assess the impact of the changes on the quality and safety of the commodities. 1530

21. Renewal of permit (1) A permit holder shall apply to the council or to a person acting under the authority of the council for renewal of the permit, at least three months before the expiry of the permit. (2) An application for renewal of a permit, shall be processed in the same manner as the initial application. (3) The council may renew a permit without undertaking an audit in the following circumstances— (a) where the permit holder has demonstrated conformance to the requirements within the certification year as verified through surveillance audits or sampling and testing; or (b) where the permit holder holds a valid systems certification from the bureau that is relevant to the safety and quality of the commodity under consideration for certification.

22. Register of certified commodities (1) The bureau shall maintain an up to date register of permit holders which shall include— (a) identification of the permit holder; (b) identification of the commodity; (c) the standard specification to which the commodity has been certified; (d) the permit expiry date; (e) the permit number; and (f) any other information required by the bureau. (2) The bureau shall publish the register maintained under subregulation (1) on its website or in a newspaper of national circulation. 1531 (3) The bureau shall update the register whenever a permit is renewed, suspended, withdrawn or cancelled.

23. Application of certification mark (1) The certification mark set out in Schedule 4 to these Regulations shall only be applied to commodities in respect of which there is a valid permit. (2) The certification mark shall not be applied to commodities manufactured in a facility other than a facility in respect of which an address is specified in the permit. (3) The bureau may issue guidelines for the application of the certification mark on commodities.

24. Withdrawal, suspension and revocation of permit (1) The council may, at any time, withdraw, suspend or revoke a permit for a specified period if it is satisfied that— (a) the commodity marked with the certification mark does not conform to the standard specifications; (b) the permit holder has not complied with the conditions of the permit; (c) the permit holder has not provided reasonable facilities to the audit team; (d) there is misrepresentation of the commodity; (e) there are deceptive advertisements in respect of the commodity; (f) the manufacturer obtained the permit unlawfully, including through bribery or fraud; (g) the permit holder has been convicted of an offence under the Act; and (h) the permit holder has contravened any of the provisions of these Regulations. 1532 (2) The council shall, before making a decision to withdraw, suspend or revoke a permit, serve the permit holder with a written notice stating the grounds of the intended action. (3) The permit holder shall, within fourteen days after receipt of the notice, provide a written explanation to the council stating why the permit should not be withdrawn, suspended or revoked. (4) The council shall, where an explanation is submitted by the permit holder, consider the explanation and give the permit holder an opportunity to be heard as soon as possible. (5) The council may— (a) where no explanation is submitted by the permit holder within the fourteen days referred to in subregulation (3); or (b) where, in the opinion of the council the explanation submitted is unsatisfactory, withdraw, suspend or revoke the permit. (6) Where the council withdraws, suspends, or revokes a permit under subregulation (5), it shall, immediately, in writing, inform the permit holder of the withdrawal, suspension or revocation. (7) Where a permit has been withdrawn, suspended or revoked or has not been renewed on the expiry of the period of its validity, the permit holder shall immediately discontinue the use of the permit and stop the manufacture, sale, export or distribution of the commodity in respect of which the permit relates. (8) The council, may, where the permit holder has fulfilled all the conditions for which the suspension or withdrawal was made, lift the suspension or withdrawal. 1533 (9) The council or person acting under the authority of the council may cancel or terminate a permit, upon the request of the permit holder, where— (a) the production of the commodity has been terminated by the manufacturer or other lawful authority; or (b) the manufacturer applies for cancellation of the permit. Part III—Miscellaneous

25. Appeals (1) A person aggrieved by— (a) the refusal to issue a permit; (b) the attachment of any condition to a permit; (c) the variation of any conditions in a permit; (d) the withdrawal, suspension, revocation or cancellation of a permit; or (e) a decision of the director to suspend production of a commodity or close premises under section 24A of the Act, may, within fourteen days of his or her being informed of that action, appeal in writing to the Minister through the director. (2) The director shall, within fourteen days of being informed of the action, forward the appeal to the Minister with any comments as he or she may think fit.

26. Revocation of S.I. 327-1 and S.I. 12 of 2018 The following Regulations are revoked— (a) the Uganda National Bureau of Standards (Certification) Regulations; and 1534 (b) the Uganda National Bureau of Standards (Use of Distinctive Mark) Regulations, 2018.

27. Saving of permits and continuance of applications (1) Any permit issued under the Regulations revoked under regulation 26, and which is valid, immediately before the commencement of these Regulations shall have effect from the commencement of these Regulations, as if granted under these Regulations until it expires. (2) Every application made under the Regulations revoked under regulation 26 and which is wholly or partly dealt with by the bureau on the commencement of these Regulations is to be continued and dealt with in all respects as if it had been made under these Regulations. 1535

SCHEDULE 1 Regulation 3 CURRENCY POINT A currency point is equivalent to twenty thousand shillings. 1536

SCHEDULE 2 FORMS Regulation 4(2) FORM 1 Document No: CERT/ UGANDA NATIONAL BUREAU OF STANDARDS PC/F02 CERTIFICATION SCHEME Effective Date: 20/07/2018 Issue No: Document Title: APPLICATION FORM FOR PERMIT 03 Rev. 01 A. APPLICANT’S INFORMATION Company Name Tax Identification Number (TIN) Please attach Certificate of Registration of Business Registration Business Manufacturing facility address Company Address Office address (if different) District Physical address Postal address Email address Tel. contact(s) Personnel details Chief Executive Quality Control In-charge Name Designation/Title Mobile number Email address Number of employees Males Females Total Business owner (Tick) Male Female Disabled? Age of business owner Below 25 25-35 Above 35 Production capacity Installed capacity: Actual capacity: Projected annual No. of commodity units: SKU: production Value of exports (USD) per Annual turnover: year: 1537 B: PRODUCT INFORMATION Commodity The applicant is required to declare name proof of ownership of the trademark Brand name /brand name or provide a letter (s) of consent from the owner of the trademark/ brand name. Commodity standard I hereby declare that all information given in this application form is correct to the best of my knowledge. Signature A u t h o r i z e d Name Applicant’s stamp representative of Designation the applicant Date 1538 FORM 2 Regulation 8 UGANDA NATIONAL BUREAU OF Document No: CERT/ STANDARDS PC/F08 Effective Date: CERTIFICATION SCHEME 1/09/2016 Document Title: ON-SITE AND RECOMMENDATION Issue No: Rev. 00 REPORT 02 File No. Date of visit Permit CERT/PC/ Company name & No. physical address …………. Auditors Nature of assessment Commodity(s) Previous corrective actions where applicable Cleared / Not cleared. Comments Outcome of the visit/audit Audit findings No. of major non- No. of minor non-conformances conformances Recommendation Signed Signed Management Lead auditor representative 1539 Regulation 10 (3) FORM 3 UGANDA NATIONAL BUREAU OF STANDARDS Document No: CERT/ PC/F05 CERTIFICATION SCHEME Effective Date: 05/01/2019 Document Title: EVALUATION/ AUDIT REPORT FOR Issue No: PRODUCT CERTIFICA- Rev. 00 04 TION General Information Date of assessment: Company Name Application No. Company Address PC/2019/…… Persons met (Attach attendance list CERT/F06) Audit team Lead auditor: Auditor(s): Name of commodity(ies) & brand(s) Standard number and title Confirm whether the company has a copy of the relevant standard(s) Is the product the same as that declared in the application? Is th eproduction facility the same as that declared in the application? Audit objectives For automatic renewals (Scheme B), pro- vide justification Findings—Provide evidence of Y N conformity or non-conformity Verification of Purchased Inputs/Raw Materials Are the raw materials the same as those declared in the application? If not, state additional raw materials and/or additives not declared in the application 1540 Are the raw materials confirmed the same as those declared in the product label (as applicable)? What records are maintained for incoming raw materials? (As a minimum, the list of raw materials, source and quantities) Is the storage of raw materials suitable and adequate? Production and Manufacturing Process Control Was the company in production on the day of the audit? Briefly outline the key production process steps Outline the production process controls (steps where monitoring is done, what is checked and the limits) What records are maintained for the production process controls? Measuring Equipment and Testing Facilities What measuring and testing equipment is being used? Is test and measuring equipment used calibrated or verified? Y N Findings—Provide evidence of conformity or non-conformity Product Assessment Specify the key parameters being tested for the finished product What records are kept in relation to finished product assessment? Specify whether test results from in- house analysis of products conform to national standards Summarise results within past one year in table (Attach copies of test certificates) Are the non-conforming products clearly identified and segregated? Specify how the non-conforming products are handled? 1541 Is the finished products storage suitable and adequate? Product Presentation Product packaging Describe the nature of packaging. Is product packaging appropriate for the intended use e.g., food grade material for food products, and proper storage and handling? Are the quantities declared the same as those verified on-site? Do the product labels and marks comply with the requirements of the relevant standards? (Attach filled labelling checklist). If non-conforming, verify stock and specify quantity. Y N Findings—Provide evidence of conformity or non-conformity Product Facilities and GMPs Housekeeping Are the floors, walls and ceiling maintained clean? What cleaning chemicals are used for cleaning the premises? Is the equipment suitable and maintained clean? What cleaning chemicals are used for cleaning the equipment? Is there an established routine for cleaning both the equipment and premises? Personal Hygiene Are valid medical certificates maintained for personnel accessing production line, (where applicable)? Are personnel routinely inspected for hygiene? Is appropriate protective wear provided and being used? Are toilet facilities provided and maintained clean? Are hand washing facilities provided? Pest Prevention and control Specify how pest prevention and control is handled. 1542 Waste and waste disposal Specify how solid and liquid waste management is done? 1 Summary of Independent Test Results (Provide a summary of results within past one year) Product & brand Submission Certification Pass/Fail Testing Lab name Date Number Were samples obtained for independent testing? Indicate sample numbers. Specify samples that were not picked, reason and follow up actions. 2 Non-Conformances Raised (where applicable) Confirm whether non-conformances arising out of the previous audit were satisfactorily closed. (Specify number of non-conformances raised, complete the table be- low and attach CAR forms) Adequacy of corrective Non-conformity Corrective action actions 3 Audit Conclusion 4 Recommendation Is product(s) recommended for certification? If no, specify reasons. 5 Authentication: Audit Team Name Signature Lead Auditor Auditor 1543

SCHEDULE 3 Regulation 5 PERMIT FEES FOR CERTIFICATION MARK PART I Category of Amount Type of Fee Fees billed Enterprises (UGX) Micro and small Shs. 500,000 enterprises per year Per permit issued to a commodity/product and per brand *This fees are exclusive Certification of calibration and pre- Medium and 1,000,000 per package verification 1. fees large enterprises year costs, and such other incidental costs as may be associated with the certification process. PART II Category of Commodities Amount for Digital Fees billed (UGX) Conformity Type of Fee Mark 2. Fees computed on Certification 1.Cosmetics the basis of annual Shs.18 per unit fees 2. Electricals production per unit of commodity 3. Construction *This fee is inclusive of materials conformity assessment and calibration fees. 1544

SCHEDULE 4 Regulation 23 CERTIFICATION MARK 1545 Cross References Tax Procedures Code Act, 2014, Act 14 of 2014 HON. FRANCIS MWEBESA Minister of Trade, Industries and Cooperatives 1546 1547 1548