Uganda Case Law

Camat Foundation Uganda Limited v Uganda Revenue Authority (TAT Application 114 of 2022)

Camat Foundation Uganda Limited v Uganda Revenue Authority (TAT Application 114 of 2022) [2023] UGTAT 14 (13 March 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application 114 of 2022

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal held that penal tax imposed under Section 65 of the VAT Act is civil in nature and does not require criminal prosecution or proof of knowledge or recklessness. The VAT Act, as amended in 2021, omits the requirement for mens rea, making the offence one of strict liability. The Tribunal found that the applicant, through its employee Mark Kiyaga, submitted false and misleading VAT returns using fictitious invoices, and that the applicant failed to discharge the burden of proof to show the assessment was excessive or erroneous. Employer liability attaches for acts done by employees w…

Source excerpt

• Vat Penalties
• Civil Tax Fraud
• Strict Liability
• Employer Liability
• Burden Of Proof