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18 May 2021

Tax Law [2021] UGTAT 2

Kansai Plascon (U) Limited v Uganda Revenue Authority

Kansai Plascon (U) Limited v Uganda Revenue Authority (Tax Application No. Tribunal 135 of 2020) [2021] UGTAT 2 (18 May 2021)

Court: Tax Appeals Tribunal (Uganda)
Case number: Tax Application No. Tribunal 135 of 2020
Judges: Katwe, Panel Member, Akabway, Mugenyi, Chairperson

The Tribunal dismissed an application to extend time to object to a tax assessment, finding the delay unjustified and the Commissioner's refusal reasonable.

Extension Of Time
Tax Assessment Objection
Discretionary Powers
Covid 19 Impact
Judicial Review
Procedural Fairness

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11 Sept 2020

Tax Law [2020] UGTAT 28

Kasai Plascon (U) Limited v Uganda Revenue Authority (Application No. TAT 135 of 2020)

Kasai Plascon (U) Limited v Uganda Revenue Authority (Application No. TAT 135 of 2020) [2020] UGTAT 28 (11 September 2020)

Court: Tax Appeals Tribunal (Uganda)
Case number: Application No. TAT 135 of 2020
Judges: Katwe, Panel Member, Akabway, Mugenyi, Chairperson

The Tribunal dismissed Kansai Plascon’s application to extend time to object to a tax assessment, finding no illegality, irrationality, or impropriety in URA’s refusal.

Extension Of Time
Tax Assessment Objection
Discretionary Powers
Covid 19 Impact
Judicial Review
Tax Refunds

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Uganda Case Law

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Kansai Plascon (U) Limited v Uganda Revenue Authority

Kasai Plascon (U) Limited v Uganda Revenue Authority (Application No. TAT 135 of 2020)