Uganda Case Law

Nile Breweries Limited v Uganda Revenue Authority (Application 100 of 2022; Application 110 of 2022; Application 46 of 2022)

Nile Breweries Limited v Uganda Revenue Authority (Application 100 of 2022; Application 110 of 2022; Application 46 of 2022) [2023] UGTAT 47 (28 November 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 100 of 2022 ; Application 110 of 2022 ; Application 46 of 2022

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Katwe

The Tribunal held that beer delivered to Ugandan agents was a local supply, not an export, and upheld VAT and local excise duty assessments against Nile Breweries.

• Vat Liability
• Excise Duty On Exports
• Agency Relationship In Tax
• Zero Rating Of Exports
• Documentary Proof Of Export
• Tax Assessment Challenge