Uganda Case Law

Kampala Hospitality Development Limited v Uganda Revenue Authority (Taxation Application 69 of 2023)

Kampala Hospitality Development Limited v Uganda Revenue Authority (Taxation Application 69 of 2023) [2025] UGTAT 1 (13 February 2025)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Application 69 of 2023

Judges

Crystal Kabajwara -Chairperson, Ali, Panel Member, Katwe

The Tribunal held that VAT assessments outside the three-year period were not barred where the applicant’s failure to account for VAT on imported services amounted to willful neglect.

• Vat Assessment
• Statute Of Limitations
• Willful Neglect
• Imported Services
• Withholding Tax
• Administrative Assessment

Red Concepts Ltd v Uganda Revenue Authority (TAT Application No. 36 of 2018)

Red Concepts Ltd v Uganda Revenue Authority (TAT Application No. 36 of 2018) [2020] UGTAT 3 (25 March 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application No. 36 of 2018

Judges

Katwe, Panel Member, Akabway, Mugenyi, Chairperson

The Tribunal found that while the applicant provided invoices and other documentation, there was a critical omission regarding the physical existence and place of business of Boona General Distributors. The evidence failed to establish that Boona existed or that the transactions were genuine, raising doubt about the legitimacy of the input tax claim. The burden of proof rested on the applicant to demonstrate, on a balance of probabilities, that the transactions were not fictitious. The applicant did not discharge this burden, and the Tribunal could not ignore the possibility of fraud or invoi…

Source excerpt

• Vat Input Credit
• Administrative Assessment
• Burden Of Proof
• Fraudulent Transactions