LAWS OF SOUTH SUDAN FINANCIAL ACT 2023 - 2024 AUGUST 2023 mofp.gov.ss
LAWS OF SOUTH SUDAN FINANCIAL ACT, FY 2023/24 PART I CHAPTER 1 PRELIMINARY PROVISIONS 1. Title and Commencement This ACT may be cited as the Financial ACT 2023/24 to set forth proposals for taxes, fees and other levies; to amend Related Taxation Laws and shall come into force upon its signature by the President of the Republic of South Sudan. 2. Definitions In this ACT, unless the context otherwise requires, the following words and expressions shall carry the meanings assigned to them; “Customs value” means the cost of goods plus insurance and freight (or simply known as C.I.F). ‘Small Business Enterprise’’ refers to a business enterprise making a gross profit ranging from 1-1,000, 000 SSP per annum; “Medium Business Enterprise” refers to a business enterprise making a gross Profit ranging from 1,000, 001-30,000,000 SSP per annum; “Large Business Enterprise” refers to a business enterprise making a gross profit ranging from 30,000,001 and above SSP per annum; “Agency” means any Government entity responsible for the assessment of revenues under this ACT; “Minister” means the National Minister of Finance and Planning; “Ministry” means the National Ministry of Finance and Planning;“President’’ means the President of the Republic of South Sudan. “Authority” means the National Revenue Authority established by the Constitution under Article 117. 8
PART III GRSS INSTITUTION TAXES FEES, AND OTHER CHARGES CHAPTER 10 FEES RELATING TO THE CONTROL OF IMPORTS OF FOOD AND DRUGS 23. Charges and fees for FY 2023/24 1) Fees relating to the control of imports of food and drugs are charged for FY 2023/24. 2) For that tax year the fees that shall apply are outlined in Schedule 17 of this ACT. 3) The agency for the control of food and drugs imports in 23 (1) of this ACT is the Drug and Food Control Authority. 4) The authorized agency for collection of fees in respect to 23 (2) of this ACT is the National Revenue Authority. CHAPTER 11 FEES RELATING TO THE REGISTRATION A N D L I C E N S I N G OF NON-GOVERNMENTAL ORGANIZATIONS AND FAITH BASED GROUPS 24. Charges and fees for FY 2023/24 1) Fees relating to the registration and licensing of Non-governmental Organizations and Faith Based groups are charged for FY 2023/24. 2) For that year the fees that shall apply are outlined in Schedule 25 of this ACT. 3) (a) The agency for registration and assessment of fees for non-governmental organizations in 24 (2) is the Ministry of Justice; and b) The agency for assessment of licensing fees for non-governmental Organizations in 24(2) is the Relief and Rehabilitation Commission, c) The agency for assessment of fees for Faith based groups in 24(2) is the Directorate of Religious Affairs in the office of the President, d) The authorized agency to assess licensing fees in 24 (2) is the Relief and Rehabilitation Commission (RRC). 4) The authorized agency for the collection of fees in 24 (1) is the National Revenue Authority. 16
Schedule 17: Drug and Food Control Authority S/ FY 2022/23 FY 2023/24 Charges/fees No. Rates Rates SSP USD SSP USD Minor contravenes/fines (fail the 1 contraventions of pharmaceuticalform, 200,000 200,000 medical devices, and cosmetics fees) 2 Minimum contravenes 450,000 450,000 3 Major contravenes 700,000 700,000 Registration and licensing Re-evaluation for the premise of the 4 5,000 5,000 manufacturing company Registration certificate of foreign 5 140,000 140,000 manufacture company 6 National/Local license renewal 100,000 100,000 7 National manufacture licenserenewal Local representative of foreign 8 manufacture 9 Operating wholesale license 140,000 140,000 10 Renewal of operating wholesalelicense 100,000 100,000 Suitability of premises license i.e. 11 14,000 14,000 importers, wholesale 12 Suitability of premises (retailpharmacy) 1,400 1,400 Suitability of premises license (drug 13 350 350 shops) 14 Operating license (pharmacy) 7,000 7,000 Application for import fee (Pro-forma 16 1% 1% value) 17 Import verification fee 100 Import verification fee for NGOs 7,000 7,000 Inspection 18 Inspections of premises (wholesale) 14,000 14,000 19 Disposal fee per kilogram 700 700 Quality control laboratory 20 Drug notification fees 50 50 Pharmaceutical dosage form dossierform 21 200 200 evaluation fee 22 Medicines provisional registrationfee 100 100 Issue final registration certificate and 23 registration for every pack andstrength 100 1,000 fee 84
S/ FY 2022/23 FY 2023/24 Charges/fees No. Rates Rates Manufacture Company dossierevaluation 24 200 200 fees 25 Cosmetics analysis fees 100 100 26 Registration of cosmetics fees 1,000 1,000 27 Medical devices registration 1,000 1,000 28 Medical consumable registrationfees 500 500 CGMP inspection of premises fees 29 4,000 4,000 (Manufacture Companies) 30 Full compendium analysis 500 500 Schedule 18: Ministry of Health FY 2022/23 FY 2023/24 S/No. Charges/fees Rates Rates tSSP USD SSP USD 1 Assessment of AgeCertificate 15,000 15,000 2 Referral Case Abroad 1,000 200 3 Endorsement of Certificate 300 50 4 Medical FitnessExams 1,500 5,000 5 Death & BurialCertificate 0 1,000 Schedule 19: (a) South Sudan Civil Aviation Authority (SSCAA) FY2022/23 FY 2023/24 S/No. Item/ Type of Aircraft Weight Rate Rate SSP USD SSP USD A. INTERNATIONAL FLIGHTS Landing Fees, Navigation Charges, andSecurity Charges. 1-4 1 All Aircraft from 1 up to 4 tons 172 172 Tons 5-10 2 All Air/c from 5 up to 10 tons 207 207 Tons 3 All Air/c from 11 up to 20 tons 11-20 tons 265 265 4 All Aircrafts Q400 29 tons 474 474 5 All Aircrafts E 190 46 tons 623 623 6 All aircraft DC 9 -50 54.93 tons 701 701 85
Assent of the President of the Republic of South Sudan In accordance with the provision of Article 85 (1) of the Transitional Constitution of the Republic of South Sudan, 2011, (as amended) I, Salva Kiir Mayardit, President of the Republic of South Sudan hereby Assent to the Financial ACT, 2023/2024 and sign it into law. Signed in Juba this 14th day of the month of AUG. in the year 2023. Salva Kiir Mayardit President Republic of South Sudan RSS - Juba 167
