A city businessman, Musa Senteza, has pleaded guilty to charges of forgery involving the Electronic Fiscal Receipting and Invoice Solution (EFRIS) system. He has been fined Ugx 13.4 million by the Anti-Corruption Court in Nakasero.
On May 16, 2024, Senior Principal Grade One Magistrate Albert Asiimwe convicted Senteza, 45, after he admitted to the offences. Senteza’s plea of guilt was made in the presence of his lawyers.
Senteza faced two main charges. For using a false Tax Identification Number (TIN), he was fined Ugx 1.4 million. If he fails to pay, he will serve 18 months in jail. The maximum penalty for this offence is six years in jail, a fine of Ugx 3 million, or both.
For forging an electronic invoice with fiscal document number 12215016701, Senteza was fined Ugx 12 million. If he defaults on this payment, he will serve three years in prison. The maximum sentence for this charge is 10 years in jail or a fine of Ugx 30 million.
The prosecution, led by Uganda Revenue Authority (URA) legal officer Jordan Lawoko, pushed for the maximum sentence for both offences. Lawoko argued that such crimes undermine the government’s revenue collection efforts. Forging an EFRIS invoice, he explained, compromises system integrity, hampers revenue mobilisation, and creates financial discrepancies, preventing proper tax collection.
Senteza’s lawyers, Saudah Nsereko and Rashid Babu, requested a lenient sentence. They emphasized that Senteza is a first-time offender with no prior record of such crimes. They highlighted that he is a family man and the primary breadwinner, capable of continuing to contribute to tax revenue.
The prosecution presented facts indicating that between 2018 and 2022 in Kampala, Senteza used TIN 1000031987 belonging to Rwamis Allied Traders Limited without the directors’ knowledge. He used this TIN to sell packing boxes to Agro Eco Uganda Limited. Additionally, on April 11, 2024, Senteza forged an electronic invoice with fiscal document number 12215016701, falsely claiming that Rwamis Allied Traders Limited had supplied packaging soap boxes to Agro Eco Uganda Limited.
