Uganda Case Law

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…

Source excerpt

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

Kageruka v Uganda Revenue Authority (Application 232 of 2022)

Kageruka v Uganda Revenue Authority (Application 232 of 2022) [2023] UGTAT 56 (20 March 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 232 of 2022

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tax Appeals Tribunal held that Kageruka David’s application challenging an agency notice was time barred and dismissed it with costs to URA.

• Agency Notice
• Limitation Periods
• Jurisdiction Of Tribunal
• Tax Assessment Objection
• Continuous Illegality
• Tax-appeals-tribunal

Jutrade General Agencies Limited v Uganda Revenue Authority & Anor (TAT Application No. 65 of 2019)

Jutrade General Agencies Limited v Uganda Revenue Authority & Anor (TAT Application No. 65 of 2019) [2020] UGTAT 10 (21 May 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application No. 65 of 2019

Judges

Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tax Appeals Tribunal held that Jutrade General Agencies’ application was time barred and that Equity Bank was wrongly sued as an agent under an agency notice.

• Vat Assessment
• Limitation Periods
• Agency Notice
• Cause Of Action Against Agent
• Vat-assessment
• Limitation-periods

Wood fix technical services Ltd v Commissioner General uganda revenue authority & Anor

Wood fix technical services Ltd v Commissioner General uganda revenue authority & Anor (Civil Suit No. 616 of 2012) [2014] UGCommC 216 (22 September 2014)

Court

Commercial Court of Uganda

Case number

Civil Suit No. 616 of 2012

The Defendant failed to comply with the statutory requirement to make an objection decision within 30 days of receiving the Plaintiff's objection to the VAT assessment. The Plaintiff was entitled to elect to treat the objection as allowed under Section 33B(6) and (7) of the VAT Act, meaning no tax was due under the disputed assessment. The Defendant's subsequent attachment of the Plaintiff's bank accounts and collection of funds was unlawful. The court ordered the Defendant to refund the attached monies, awarded general damages for loss of business repute and stress caused by the Defendant's…

Source excerpt

• Vat Assessment
• Tax Objection Procedure
• Agency Notice
• Refund Of Tax
• General Damages
• Costs Award

Uganda Revenue Authority v Uganda Consolidated Properties Ltd

Uganda Revenue Authority v Uganda Consolidated Properties Ltd (Civil Appeal No. 31 of 2000) [2000] UGCA 2 (8 August 2000)

Court

Court of Appeal of Uganda

Case number

Civil Appeal No. 31 of 2000

The Court of Appeal held that the relevant taxation decision was communicated on 17 June 1999, but the respondent’s review application was still time-barred.

• Tax Assessment
• Limitation Periods
• Tax Appeals Tribunal Procedure
• Agency Notice
• Objection Decision
• Application For Review

Uganda Revenue Authority v Uganda Consolidated Properties Ltd

Uganda Revenue Authority v Uganda Consolidated Properties Ltd (Civil Appeal No. 31 of 2000) [2000] UGCA 41 (24 March 2000)

Court

Court of Appeal of Uganda

Case number

Civil Appeal No. 31 of 2000

Judge

Mukasa-Kikonyogo, DCJ, Twinomujuni, JA, Kitumba, JA

The Court of Appeal held that the respondent’s tax review application was out of time and reinstated the Tax Appeals Tribunal’s dismissal.

• Tax Assessment
• Limitation Periods
• Tax Appeals Tribunal Procedure
• Agency Notice
• Application For Review
• Tax-assessment