TECHNO Investments Limited v Uganda Revenue Authority (Application 25 of 2021)
TECHNO Investments Limited v Uganda Revenue Authority (Application 25 of 2021) [2023] UGTAT 63 (19 June 2023)
The Tribunal held that payment of 30% of the tax assessed or that part not in dispute is a statutory prerequisite for lodging an application before the Tax Appeals Tribunal. The applicant paid only Shs. 300,407,594, which is significantly less than the required Shs. 24,275,687,937.9 (30% of the disputed tax). The applicant did not dispute this fact and failed to comply with the mandatory requirement under Section 15(1) of the Tax Appeals Tribunal Act. The Tribunal found that non-payment of the required amount deprives the applicant of the right to access the Tribunal, as it demonstrates lack…
Source excerpt
- Tax Assessment Disputes
- Statutory Payment Requirements
- Preliminary Objection
- Access To Tribunal