Uganda Case Law

Dr. Amos Nzeyi v Uganda Revenue Authority

Dr. Amos Nzeyi v Uganda Revenue Authority (Tax Application 5 of 2024) [2025] UGTAT 11 (30 June 2025)

Court

Tax Appeals Tribunal (Uganda)

Case number

Tax Application 5 of 2024

Judges

Crystal Kabajwara -Chairperson, Ali, Panel Member, Katwe

The Tribunal found that the Applicant held the land for nine years as a personal investment, with no evidence of repeated transactions, business use, or modifications to the asset indicative of trade. The Applicant's tax returns consistently declared only dividend and rental income, and there was no history of land trading. The Respondent's reliance on the Applicant's tax profile was insufficient to establish business activity, as registration codes do not constitute factual proof. The Tribunal concluded that the land was not a business asset within the meaning of the Income Tax Act, and the…

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• Income Tax Assessment
• Business Asset Definition
• Capital Gains Exemption
• Taxable Income
• Burden Of Proof
• Taxpayer Registration Evidence

Wananchi Group Uganda Limited v Uganda Revenue Authority

Wananchi Group Uganda Limited v Uganda Revenue Authority (Miscellaneous Application No 1024 of 2025) [2025] UGCommC 102 (31 May 2025)

Court

Commercial Court of Uganda

Case number

Miscellaneous Application No 1024 of 2025

Judge

Susan Odongo, J

The High Court granted a 6-month stay of execution pending appeal in a tax dispute over CAM card classification and import duty, finding the appeal arguable and the application timely.

• Stay Of Execution
• Tax Assessment Dispute
• Import Duty Classification
• Security For Due Performance
• Substantial Loss
• Timeliness Of Application

Real Task Agencies Limited v Uganda Revenue Authority and Others

Real Task Agencies Limited v Uganda Revenue Authority and Others (Miscellaneous Cause No. 069 of 2023) [2025] UGHCCD 61 (21 May 2025)

Court

HC: Civil Division (Uganda)

Case number

Miscellaneous Cause No. 069 of 2023

Judge

Simon Peter M. Kinobe, J

The High Court dismissed a judicial review challenge to tax assessments, holding that the dispute concerned the merits of a taxation decision and belonged before the Tax Appeals Tribunal.

• Judicial Review
• Tax Assessment Disputes
• Jurisdiction Of High Court
• Tax Appeals Tribunal Procedure
• Prerogative Orders
• Procedural Fairness

Kalungi Estates Limited v Uganda Revenue Authority

Kalungi Estates Limited v Uganda Revenue Authority (Civil Appeal 34 of 2025) [2025] UGCommC 80 (13 May 2025)

Court

Commercial Court of Uganda

Case number

Civil Appeal 34 of 2025

Judge

Mutesi, J

The High Court set aside a Tax Appeals Tribunal ruling that went beyond an injunction application and prejudged the merits of a pending tax dispute.

• Tax Assessment Dispute
• Temporary Injunctions
• Pay Now Argue Later Principle
• Preliminary Objection
• Fair Hearing Rights
• Tax-appeals

East African Marine Transport Company Limited v Uganda Revenue Limited (TAT Application 16 of 2024)

East African Marine Transport Company Limited v Uganda Revenue Limited (TAT Application 16 of 2024) [2025] UGTAT 7 (30 April 2025)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application 16 of 2024

Judges

Crystal Kabajwara -Chairperson, Nambi, Panel Member, Najjemba

The Tribunal held that the ferry qualifies as machinery or equipment under the ordinary and literal meaning of those terms, as it consists of fixed and moving parts working together to perform the function of transporting cargo and is integral to the Applicant's logistics business. The Tribunal found that Paragraph 1(ae) of Schedule 3 of the VAT Act does not require machinery or equipment to be made from locally produced raw materials, as the provision offers alternatives using the conjunction 'or.' The Applicant met all statutory conditions for exemption: the supply was of machinery or equip…

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• Vat Exemption
• Definition Of Machinery
• Logistics Sector Investment
• Tax Incentives
• Contract Splitting
• Statutory Interpretation

Bajombwe v Uganda Revenue Authority (HCT-01-CV-MA-0097-2024)

Bajombwe v Uganda Revenue Authority (HCT-01-CV-MA-0097-2024) [2025] UGHC 278 (25 April 2025)

Court

High Court of Uganda

Case number

HCT-01-CV-MA-0097-2024

Judge

Wagona, J

The High Court granted the applicants unconditional leave to defend a summary suit by Uganda Revenue Authority, finding that triable issues arose over tax liability, interest, and business cessation.

• Summary Suits
• Leave To Defend
• Value Added Tax Liability
• Interest And Penalties
• Business Cessation
• Memorandum Of Understanding

Wananchi Group Uganda Limited v Uganda Revenue Authority

Wananchi Group Uganda Limited v Uganda Revenue Authority (Tax Application 273 of 2022) [2025] UGTAT 9 (20 April 2025)

Court

Tax Appeals Tribunal (Uganda)

Case number

Tax Application 273 of 2022

Judges

Crystal Kabajwara -Chairperson, Katwe, Panel Member, Nangosyah

The Tribunal held that the imported cardless CAMs were decryption devices, not television reception apparatus, and upheld classification under HS 8529.90.00.

• Customs Classification
• Import Duties
• Hs Code Interpretation
• Conditional Access Modules
• Television Apparatus
• Tax Refunds

Veeram HJealthcare (U) Limited v Uganda Revenue Authority

Veeram HJealthcare (U) Limited v Uganda Revenue Authority (Tax Application 137 of 2022) [2025] UGTAT 6 (1 April 2025)

Court

Tax Appeals Tribunal (Uganda)

Case number

Tax Application 137 of 2022

Judges

Ali, Panel Member, Katwe, Kabakumba

The Tribunal held that the issuance of an agency notice by the Respondent on 25th March 2022 constituted a taxation decision within the meaning of Section 1(1)(k) of the Tax Appeals Tribunal Act and Section 1 of the Tax Procedures Code Act. The Tribunal distinguished the present case from authorities cited by the Respondent, noting that the tax liability arose from errors by the Respondent in failing to update the Applicant's tax ledger, rather than from a standard assessment requiring an objection decision. The Tribunal found that not all taxation disputes require an objection decision befor…

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• Taxation Decisions
• Jurisdiction Of Tribunal
• Agency Notice
• Objection Decision
• Tax Ledger Errors

Asiimwe T/A Assy Lodges v Uganda Revenue Authority

Asiimwe T/A Assy Lodges v Uganda Revenue Authority (Miscellaneous Cause 21 of 2025) [2025] UGTAT 3 (21 March 2025)

Court

Tax Appeals Tribunal (Uganda)

Case number

Miscellaneous Cause 21 of 2025

Judges

Nambi, Panel Member, Najjemba, Safi

The Tribunal granted an extension of time to appeal, treating the ADR decision as the relevant taxation decision and finding sufficient cause for delay.

• Extension Of Time
• Tax Assessment Dispute
• Alternative Dispute Resolution
• Objection Decision Review
• Extension-of-time
• Tax-assessment-dispute

Ola Energy Uganda Limited v Attorney General of the Republic of Uganda (Application No.2 of 2024)

Ola Energy Uganda Limited v Attorney General of the Republic of Uganda (Application No.2 of 2024) [2025] EACJ 8 (6 March 2025) (Appellate Division)

Court

East African Court of Justice

Case number

Application No.2 of 2024

Judge

Barishaki JA, Kayobera P, Makungu JA, M'lnoti JA, Mugeni VP

The Court dismissed an application for stay of execution, holding that a dismissal order was not a positive order capable of execution and therefore could not be stayed.

• Stay Of Execution
• Jurisdiction Of Appellate Court
• Tax Liability Disputes
• Rules Of Origin
• Limitation Periods
• Stay-of-execution