Uganda Case Law

Mingdong Global Investments Limited v Uganda Revenue Authority (Application 104 of 2021)

Mingdong Global Investments Limited v Uganda Revenue Authority (Application 104 of 2021) [2022] UGTAT 21 (16 November 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 104 of 2021

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Ali

The Tribunal upheld a withholding tax assessment on a land purchase, finding the sale agreement inadmissible for lack of stamp duty and relying on the Government Valuer’s assessment.

• Withholding Tax
• Business Asset Transfer
• Stamp Duty
• Tax Assessment
• Burden Of Proof
• Valuation Dispute