Uganda Case Law

Rose of Sharon Enterprises Limited v Uganda Revenue Authority (Application 8 of 2018)

Rose of Sharon Enterprises Limited v Uganda Revenue Authority (Application 8 of 2018) [2021] UGTAT 27 (28 June 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 8 of 2018

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Ali

The Tribunal held that inconsistent incoterms on import documents did not prove under-declaration or tax loss. The additional assessment, penalties, and interest were set aside.

• Customs Valuation
• Incoterms Application
• Import Duty Assessment
• Burden Of Proof In Tax Disputes
• Penal Tax And Interest
• Documentary Evidence In Customs