Uganda Case Law

Kansai Plascon Uganda Limited v Uganda Revenue Authority (Application 124 of 2021)

Kansai Plascon Uganda Limited v Uganda Revenue Authority (Application 124 of 2021) [2023] UGTAT 35 (6 April 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 124 of 2021

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Katwe

The Tribunal found that the applicant's goods were imported from Egypt, a COMESA member state, and were accompanied by certificates of origin issued by the competent Egyptian authority. The dispute centered on the use of letter 'V' (value addition) instead of 'X' (change in tariff heading) on the certificates. The Tribunal held that the letters on the certificates are informative of the origin criterion but do not, by themselves, determine eligibility for preferential treatment. The respondent failed to provide evidence that the goods did not meet the origin criteria or that the use of 'V' wa…

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• Customs Duties
• Preferential Treatment
• Rules Of Origin
• Comesa Protocol
• Certificate Of Origin
• Administrative Procedure

Tembo Steels Uganda Limited v Uganda Revenue Authority (TAT 22 OF 2005)

Tembo Steels Uganda Limited v Uganda Revenue Authority (TAT 22 OF 2005) [2007] UGTAT 2 (18 May 2007)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT 22 OF 2005

Judges

kamugasha, chairperson, lica, member, Namugowa

The Tribunal found that the input/output ratio method used by the Respondent to assess VAT liability was not prescribed by the VAT Act and lacked legal basis. The Applicant had filed all required VAT returns and provided the necessary records, and there was no evidence that the Respondent was dissatisfied with any return or that any mandatory record was missing. The Respondent's reliance on production figures and oral statements, rather than actual sales and invoices, rendered the assessment speculative and unjustifiable under Section 32 of the VAT Act. The Tribunal held that the assessment w…

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• Vat Assessment
• Tax Audit Methods
• Administrative Procedure
• Taxpayer Records
• Tax Refunds
• Tax Liability

Kabagambe v Uganda Electricity Board

Kabagambe v Uganda Electricity Board (Miscellaneous Application 928 of 1999) [2002] UGHC 132 (19 December 2002)

Court

High Court of Uganda

Case number

Miscellaneous Application 928 of 1999

Judges

Anne Magezi, j

The High Court held that UEB’s disciplinary process against Charles Kabagambe was unfair and unconstitutional, and it awarded compensation and costs.

• Right To Fair Hearing
• Administrative Procedure
• Unlawful Dismissal
• Natural Justice
• Compensation For Rights Infringement
• Constitutional-law