Uganda Case Law

Uganda Electricity Transmission Company Limited (UETCL) v Uganda Revenue Authority (Taxation Application No. 46 of 2018)

Uganda Electricity Transmission Company Limited (UETCL) v Uganda Revenue Authority (Taxation Application No. 46 of 2018) [2022] UGTAT 8 (1 February 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Application No. 46 of 2018

Judges

Akabway, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that design services in EPC transmission-line contracts were incidental to an exempt supply, but upheld withholding tax and denied input VAT credit.

• Vat Liability
• Withholding Tax
• Imported Services
• Input Vat Credit
• Aid Funded Projects
• Vat-liability