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Tax Law [2009] UGTAT 1

Tumusiime v Uganda Revenue Authority (Application No. TAT 31 of 2007)

Tumusiime v Uganda Revenue Authority (Application No. TAT 31 of 2007) [2009] UGTAT 1 (1 July 2009)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application No. TAT 31 of 2007

The Tribunal upheld a VAT assessment on imported rice, finding the applicant had not proved the rice was processed beyond the exemption threshold.

  • Value Added Tax
  • Tax Assessment
  • Exempt Supplies
  • Statutory Interpretation
  • Administrative Guidance
  • Value-added-tax
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