Welt Machinery Engineering Limited v Uganda Revenue Authority (Taxation Application No. 127 of 2019)
Welt Machinery Engineering Limited v Uganda Revenue Authority (Taxation Application No. 127 of 2019) [2022] UGTAT 10 (20 April 2022)
The Tribunal found that after the Commissioner issued an objection decision revising the assessment downwards, he became functus officio and lacked authority to issue a further warrant of distress for the higher, original assessment amount. There was no evidence of fraud, gross, or wilful neglect to justify an additional assessment. The applicant failed to substantiate its claimed expenses with audited financial statements or proper returns, and the Tribunal found contradictions in the applicant's explanations regarding commissions and alleged fraud. As such, the respondent was justified in e…
Source excerpt
- Income Tax Assessment
- Tax Objection Procedure
- Warrant Of Distress
- Commissioner Powers
- Deductibility Of Expenses