Uganda Case Law

Kansai Plascon Uganda Limited v Uganda Revenue Authority (Application 64 of 2022)

Kansai Plascon Uganda Limited v Uganda Revenue Authority (Application 64 of 2022) [2022] UGTAT 32 (10 February 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 64 of 2022

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Katwe

The Tribunal held that Kansai Plascon did not make a valid voluntary disclosure under section 66 of the Tax Procedure Code Act, so penalties and interest already collected were not refundable.

• Voluntary Disclosure
• Tax Penalties
• Compounding Of Offences
• Tax Procedure Code
• Waiver Of Interest
• Tax Assessment