Uganda Case Law

Gustro Ltd v Uganda Revenue Authority (Taxation Application No. 17 of 2018)

Gustro Ltd v Uganda Revenue Authority (Taxation Application No. 17 of 2018) [2018] UGTAT 204 (28 December 2018)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Application No. 17 of 2018

Judges

Akabway, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal set aside a VAT assessment on imported books, holding that the disputed books qualified as exempt import materials and zero-rated educational materials.

• Vat Exemption
• Importation Of Educational Materials
• Customs Post Clearance Audit
• Florence Agreement Application
• Zero Rated Supply
• Interpretation Of Tax Statutes