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25 Oct 2024

Tax Law [2024] UGCommC 332

Uganda Revenue Authority v Wipro Technologies PTY Limited

Uganda Revenue Authority v Wipro Technologies PTY Limited (Civil Appeal 47 of 2022) [2024] UGCommC 332 (25 October 2024)

Court: Commercial Court of Uganda
Case number: Civil Appeal 47 of 2022
Judge: Kahigi Asiimwe, J

The court held that Sections 22 and 30 of the VAT Act are clear and only apply in situations where a taxable supply has been made and a tax invoice issued to the recipient of the supply. In this case, no supply was made to MTN Uganda, and the credit notes issued by the Respondent were therefore not valid for the purposes of claiming a VAT refund. The Tribunal erred in law by focusing on the bonafide nature of the credit notes rather than their compliance with the statutory requirements. The appeal was upheld, the Tribunal's decision set aside, and costs awarded to the Appellant.

Source excerpt

Vat Refund
Credit Notes
Taxable Supply
Statutory Interpretation

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29 Sept 2022

Tax Law [2022] UGTAT 29

Wipro Technologies South Africa PTY Limited v Uganda Revenue Authority (Application 165 of 2020; Application 5 of 2021)

Wipro Technologies South Africa PTY Limited v Uganda Revenue Authority (Application 165 of 2020; Application 5 of 2021) [2022] UGTAT 29 (29 September 2022)

Court: Tax Appeals Tribunal (Uganda)
Case number: Application 165 of 2020 ; Application 5 of 2021
Judges: Mugenyi, Chairperson, Akabway, Panel Member, Katwe

The Tribunal found that the applicant issued credit notes to correct errors in invoices issued to parties not privy to the relevant contracts, and provided sufficient evidence of the transactions and corrections through a matrix of invoices and credit notes. The credit notes were deemed bona fide and compliant with statutory requirements, entitling the applicant to a VAT refund for the verified amount. However, the applicant failed to provide adequate proof of payment for input VAT claimed on supplier invoices, as bank statements did not sufficiently link payments to specific invoices or supp…