Uganda Case Law

Africa Broadcasting (U) Limited v Uganda Revenue Authority

Africa Broadcasting (U) Limited v Uganda Revenue Authority (Civil Appeal 52 of 2020) [2024] UGCommC 326 (17 October 2024)

Court

Commercial Court of Uganda

Case number

Civil Appeal 52 of 2020

Judge

Abinyo, J

The court held that the supply of programs on DVDs by foreign suppliers to the appellant constitutes a supply of goods, not services, for VAT purposes. The Tribunal erred in its interpretation of the TATA case and the relevant statutory provisions. The right to exhibit in the media, which was incidental to the supply of DVDs, is a supply of goods under the VAT Act. The court applied the plain meaning rule and found that the customs classification of the DVDs under the Harmonized System confirms their status as goods. The court further held that the VAT Act definitions prevail over those in ot…

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• Vat On Imported Services
• Copyright In Broadcasting
• Statutory Interpretation
• Customs Valuation
• Intellectual Property Rights

Uganda Revenue Authority v Agaba

Uganda Revenue Authority v Agaba (Civil Appeal 32 of 2021) [2023] UGCommC 163 (29 December 2023)

Court

Commercial Court of Uganda

Case number

Civil Appeal 32 of 2021

Judge

Mutesi, J

The court held that the statutory hierarchy of customs valuation methods under Section 122(1) and the 4th Schedule of the EACCMA is mandatory, with the transaction value method as the primary approach. Administrative rulings issued under delegated authority cannot amend or override this hierarchy. The Administrative Ruling of 2013 does not, and cannot, prescribe the fallback method as the primary method for used goods; it merely recognizes practical challenges in applying the initial five methods. The appellant failed to demonstrate any actual complexities or contest the genuineness of the re…

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• Customs Valuation
• Transaction Value Method
• Fallback Method
• Administrative Rulings
• Import Duties
• Judicial Review

Colas East Africa Limited v Uganda Revenue Authority

Colas East Africa Limited v Uganda Revenue Authority (Civil Appeal 42 of 2022) [2023] UGCommC 154 (5 October 2023)

Court

Commercial Court of Uganda

Case number

Civil Appeal 42 of 2022

Judge

Kahigi Asiimwe, J

The High Court found that the Tribunal failed to address the central issue of whether the Respondent, in assessing the tax payable under Method 2, complied with the requirements of the Fourth Schedule to the EACCMA, specifically regarding adjustments for differences in commercial levels and quantities. The Tribunal only determined that Method 2 was justified but did not examine whether it was correctly applied. As a result, the High Court exercised its powers under section 27(3) of the Tax Appeals Tribunal Act to remit the matter back to the Tribunal for reconsideration of whether the Respond…

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• Customs Valuation
• Transaction Value Method
• Burden Of Proof
• Appeal Remittal

Rwimi EP Company Limited v Uganda Revenue Authority (Application 132 of 2022)

Rwimi EP Company Limited v Uganda Revenue Authority (Application 132 of 2022) [2023] UGTAT 60 (30 August 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 132 of 2022

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Mugerwa

The Tribunal upheld a customs reclassification of relief valves used with a hydraulic turbine, finding they were separate valves under heading 84.81, not turbine parts.

• Customs Valuation
• Tariff Classification
• Import Duties
• Harmonized System Code
• Hydropower Equipment
• Administrative Review

The Commissioner Customs, Uganda Revenue Authority v Testimony Motors Ltd

The Commissioner Customs, Uganda Revenue Authority v Testimony Motors Ltd (Civil Appeal 33 of 2014) [2023] UGCA 344 (23 March 2023)

Court

Court of Appeal of Uganda

Case number

Civil Appeal 33 of 2014

Judge

Buteera, DCJ, Bamugemereire, JA, Musota, JA

The Court of Appeal held that URA could not suspend the transaction value method for used vehicles, but it set aside aggravated damages for lack of aggravating conduct.

• Customs Valuation
• Transaction Value Method
• Alternative Valuation Methods
• Statutory Powers Of Commissioner
• Damages Award
• Administrative Lawfulness

Kuku Foods Uganda Limited v Uganda Revenue Authority (Application 71 of 2021)

Kuku Foods Uganda Limited v Uganda Revenue Authority (Application 71 of 2021) [2023] UGTAT 36 (31 January 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 71 of 2021

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Ali

The tribunal held that customs valuation had to use the transaction value for imported tomato ketchup, and set aside URA’s identical-goods assessment.

• Customs Valuation
• Transaction Value Method
• Import Duty Assessment
• Arm's Length Transactions
• Customs-valuation
• Transaction-value

Rwenzori Bottling Company Limited v Uganda Revenue Authority (Application 20 of 2021)

Rwenzori Bottling Company Limited v Uganda Revenue Authority (Application 20 of 2021) [2023] UGTAT 59 (25 January 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 20 of 2021

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Katwe

The Tribunal rejected a timeliness objection and held that the applicant’s declared transaction value for imported wines and spirits should stand.

• Customs Valuation
• Transaction Value Method
• Related Party Transactions
• Tax Assessment
• Procedural Timeliness
• Customs-valuation

Elgon Hydro Siti Limited (Application No. TAT 125 of 2019)

Elgon Hydro Siti Limited (Application No. TAT 125 of 2019) [2022] UGTAT 18 (15 July 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 125 of 2019

Judges

Akabway, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal found that the ball valves imported by the applicant, while essential to the operation of the hydraulic turbine, are not integral parts of the turbine machinery itself but are separate mechanical appliances used to regulate water flow. The evidence, including the bill of lading and commercial invoice, showed that the ball valves were listed separately from turbine parts and were not included as spare parts of the turbine. The Tribunal relied on the definitions in the Cambridge Advanced Learner's Dictionary and the Dictionary of Mechanical Engineering, as well as the explanatory n…

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• Customs Valuation
• Tariff Classification
• Import Duties
• Harmonized System Codes
• Hydropower Equipment
• Administrative Review

Rose of Sharon Enterprises Limited v Uganda Revenue Authority (Application No. TAT 8 of 2018)

Rose of Sharon Enterprises Limited v Uganda Revenue Authority (Application No. TAT 8 of 2018) [2021] UGTAT 22 (14 December 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 8 of 2018

Judges

Akabway, Panel Member, Mugenyi, Chairperson, Ali

The Tribunal allowed a challenge to an import duty assessment, finding inconsistent incoterms did not prove tax loss and no extra tax, penalties, or interest were due.

• Customs Valuation
• Import Duties
• Incoterms
• Burden Of Proof
• Penalties And Interest
• Post Clearance Audit

Game Discount v Uganda Revenue Authority (Application No. TAT 25 of 2020)

Game Discount v Uganda Revenue Authority (Application No. TAT 25 of 2020) [2021] UGTAT 13 (5 July 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 25 of 2020

Judges

Ali, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal dismissed a tax appeal as time barred, holding that the applicant filed outside the 45-day limit and that later letters did not revive the cause.

• Customs Valuation
• Limitation Periods
• Locus Standi
• Tax Assessment Review
• Time-barred-appeal
• Customs-valuations