LAWS OF SOUTH SUDAN FINANCIAL ACT, 2024/2025
LAWS OF SOUTH SUDAN FINANCIAL ACT, 202024/2025 In accordance with the provisions of Article 55(2) and (3) (b) of the Transitional Constitution of the Republic of South Sudan, 2011 (as amended), the Transitional National Legislature, hereby enacts the following: PART I CHAPTER 1 PRELIMINARY PROVISIONS 1. Title and Commencement This Act may be cited as the Financial Act, 2024/2025 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 Financial Act, 2024/2025 under this Act; “Minister” means the National Minister of Finance and Planning: President” means the President of the Republic of South Sudan. “Authority” means the South Sudan Financial Act, 2024/2025 Authority established by the Constitution under Article 11, 8
at international airports in connection with international flights operated by such aviation company; (g) Goods consigned from a foreign country passing in transit through South Sudan to another foreign territory; (h) Articles brought from outside by any person residing in South Sudan for personal use and convenience; (i) Gifts awarded from outside South Sudan to any winner in a field of arts, literature, science, sports, general service, or others in recognition of his or her achievement; (j) Imported seeds for agricultural purposes upon a certificate issued by customs; (k) Any item that may be approved by the Government for exemption following any agreement to which the Republic of South Sudan is a member state. (l) Items imported for use in an advertisement; (m) Items imported advertising models. (n) Re-imported goods provided that certain conditions as outlined in Section 56 of the Customs Service Act, 2013 are met; (o) Goods exported for repair and then re-imported are liable for duty on the value of repairs; (p) Vessels brought on to dry dock for repairs or maintenance, other than vessels kept for permanent use in any port or territorial waters of South Sudan. PART III GRSS INSTITUTION TAXES FEES, AND OTHER CHARGES CHAPTER 10 FEES RELATING TO THE CONTROL OF IMPORTS OF FOOD AND DRUGS 22. Charges for FY 2024/2025 (1) Fees relating to the control of imports of food and drugs are charged for FY 18
2024/2025. (2) For that tax year the fees that shall apply are outlined in Schedule 17 of this Act. (3) The agency responsible for the assessment of fees on 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 South Sudan Financial Act. 2024/2025 Authority. CHAPTER 11 FEES RELATING TO THE REGISTRATION AND LICENSING OF NON-GOVERNMENTAL ORGANIZATIONS AND FAITH BASED GROUPS 23. Charges and fees for FY 2024/2025 (1) Fees relating to the registration and licensing of Non-Governmental Organizations and Faith Based groups are charged for FY 2024/2025. (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 Relief and Rehabilitation commission. b) The agency responsible for registration and assessment of fees for Faith based groups in 24(2) is the Directorate of Religious Affairs in the office of the President. (4) The authorized agency for the collection of fees in 24 (1 and 2) is the South Sudan Financial Act, 2024/2025 Authority. CHAPTER 12 FEES RELATING TO COMPANIES OPERATING IN THE EXTRACTION SECTOR 24. Charges and Fees for FY 2024/2025 (1) Fees relating to exploration licenses, registration, and renewal of companies operating licenses in the extraction sector are charged for FY 19
10 | Local private universities | 3,000,000 | | 15,000,000 | | (ii) Administration and authentication fees | | | | | Admission form (National and Aliens) | | | | 11 | - General administration | 6,000 | | 10,000 | 12 | - Direct/private | 8,000 | | 15,000 | 13 | - Distance/upgrading | 10,000 | | 20,000 | 14 | - Mature intake | 15,000 | | 25,000 | | Authentication of certificate (National) | | | | 16 | - Diploma/Bachelor degree | 3,000 | | 5,000 | 17 | - PG Diploma/Master’s degree | 5,000 | | 10,000 | 18 | - PhD | 10,000 | | 15,000 | | Authentication of certificate (Aliens) | | | | 19 | - Diploma/Bachelor degree | | 150 | | 200 20 | - PG Diploma/Master’s degree | | 250 | | 250 21 | - PhD | | 250 | | 300 | Evaluation of foreign certificates | | | | 22 | - Diploma/Bachelor degree | 3,000 | | 40,000 | 23 | - PG Diploma/Master’s degree | 5,000 | | 50,000 | 24 | - PhD | 10,000 | | 60,000 | | (iii) Scholarships application fee | | | | 25 | - Scholarship form | 3,000 | | 15,000 | Schedule 17: Drug and Food Control Authority S/No. | Charges/fees | FY 2023/24 Current Rates | | FY 2024/25 Approved Rates | | | SSP | USD | SSP | USD 1 | Minor contravenes/fines (fail the contraventions of pharmaceutical form, medical devices, and cosmetics fees) | 200,000 | | 800,000 | 2 | Minimum contravenes | 450,000 | | 1,800,000 | 3 | Major contravenes | 700,000 | | 2,800,000 | | Registration and licensing | | | | 4 | Re-evaluation for the premise of the manufacturing company | | 5,000 | | 5,000 5 | Registration certificate of foreign manufacture company | 140,000 | | 140,000 | 6 | National/Local license renewal | 100,000 | | 100,000 | 7 | National manufacture license renewal | | | | 87
8 | Local representative of foreign manufacture | | | | 9 | Operating wholesale license | 140,000 | | 500,000 | 10 | Renewal of operating wholesale license | 100,000 | | 400,000 | 11 | Suitability of premises license i.e. importers, wholesale | 14,000 | | 140,000 | 12 | Suitability of premises (retail pharmacy) | | | | 13 | Suitability of premises license (drug shops) | | | | 14 | Operating license (pharmacy) | | | | 16 | Application for import fee (Pro-forma value) | 1% | | 3% | 17 | Import verification fee | | | 70,000+3 % | | Import verification fee for NGOs | | | | | Inspection | 7,000 | | 70,000 | 18 | Inspections of premises (wholesale) | 14,000 | | 140,000 | 19 | Disposal fee per kilogram | 700 | | 150,000 | | Quality control laboratory | | | | 20 | Drug notification fees | | 50 | | 50 21 | Pharmaceutical dosage form dossier form evaluation fee | | 200 | | 200 22 | Medicines provisional registration fee | | 100 | | 100 23 | Issue final registration certificate and registration for every pack and strength fee | | 1,000 | | 1,000 24 | Manufacture Company dossier evaluation fees | | 200 | | 200 25 | Cosmetics analysis fees | | 100 | | 200 26 | Registration of cosmetics fees | | 1,000 | | 1,000 27 | Medical devices registration | | 1,000 | | 1,000 28 | Medical consumable registration fees | | 500 | | 500 29 | CGMP inspection of premises fees (Manufacture Companies) | | 4,000 | | 4,000 30 | Full compendium analysis | | 500 | | 500 31 | Retention fees | | 300 | | 300 Schedule 18: Ministry of Health S/No. | Charges/fees | FY 2023/24 Current Rates | | FY 2024/25 Approved Rates | | | SSP | USD | SSP | USD 1 | Assessment of Age Certificate | 15,000 | | 15,000 | 88
Assent of the President 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, 2024/2025 and sign it into law. Signed under my hand in Juba this 25th day of the month of NOV. in the year, 2024. Salva Kiir Mayardit President Republic of South Sudan RSS - Juba. 164
