Collection of Non Tax Revenue

Collection of Non Tax Revenue

The Directorate charges fees on estates. Such fees include shs. 2000 for Certificate of no objection, shs. 2000 for the file and Death Report Forms and the Administrator General’s 1% fee of the value of land upon distribution, among others. These fees are collected as non-tax revenue and deposited in the consolidated fund.

In carrying out the above duties the following activities are undertaken inter alia;

a) Instituting Legal proceedings in courts of law against intermeddlers, fraudulent administrators of deceased’s estates, unscrupulous relatives and others for the recovery of deceased’s properties from wrong hands.

The Directorate institutes suits against defaulting tenants, suits for recovery of the deceased’s debts, ownership of properties and most importantly suits against intermeddlers and fraudulent Administrators of deceased’s estates.

Section 11 of the Administrator General’s Act provides for the offence of intermeddling and how it arises.

S.11 (1)…….. When a person dies, whether within or without Uganda, leaving Property within Uganda, any person who, without being duly authorized by law or without the authority of the Administrator General or an agent, takes possession of, causes to be moved or otherwise intermeddles with any such property, except in so far as may be urgently necessary for the preservation of the property, or unlawfully refuses or neglects to deliver any such property to the Administrator General or his or her agent when called upon so to do, commits an offence;

 And any person taking any action in regard to any such property for the preservation of the property shall forthwith report particulars of the property and of the steps taken to the agent, and if that person fails so to report he or she commits an offence.

b) Distributing properties of deceased persons (including money) to the beneficiaries of their estates and thereafter winding up of estates.
c) Managing the interests/shares/properties of minors and persons of unsound mind which come under the control of the Public Trustee.
d) Handling arbitrations, reconciliation, counseling and legal education:

There is a lot of ignorance of the law of Succession and institutions governing inheritance on the part of the general public.  People think they have the right to intervene and manage the property of their deceased’s kin without any authorization from anyone.

The relatives believe that they are the right people to take over the estate because the children and the widow, like property are supposed to be distributed and looked after by the relatives.

There is also an old customary belief that once you were named heir you take over all the property of the deceased and it’s upon your discretion to distribute this property.

In all the above circumstances, it has been the role of the Directorate to educate counsel parties and resolve wrangles. Almost 70% of the Administrator General’s work involves some form of civic education, counseling, and mediation, among others. Family resolutions are fostered to prevent wrangles to property/land that would culminate into family disintegration. It is also a policy of the Directorate that all persons are equal before the law and as such rights of disadvantaged groups like widows and orphans are protected with zeal.

e) Winding up of estates.

Where the Administrator General is granted Letters of Administration, the administration of the estate should be concluded within a year from the date of the grant. After one year, except for exceptional circumstances where there are pending wrangles, we distribute properties amongst beneficiaries, execute transfers and file Final Accounts together with an affidavit in verification. We give 14 clear days’ notice to all interested persons to attend court for approval of the accounts. If the accounts are examined and passed, the estate is said to have been wound up in accordance with S.33 (2) of the Administration Cap 157 and the office is discharge of its duty as administrator of the estate.

The Administrator General can also be discharged by renouncing Letters of Administration in favor of a person agreed upon by the beneficiaries of the estate.(S. 195 Succession Act cap 162). He will be required to file an account on the status of the estate at the time and to grant a certificate of No. objection to the agreed upon person(s).