Uganda Case Law

Hub Establishments Limited v Uganda Revenue Authority (Application 34 of 2022)

Hub Establishments Limited v Uganda Revenue Authority (Application 34 of 2022) [2023] UGTAT 29 (29 June 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 34 of 2022

Judges

Ali, Panel Member, Mugerwa, Katwe

The tribunal found that while the applicant provided invoices and a consolidated receipt for the purchases from Suave Engineering Ltd, the authenticity and credibility of the receipt were questionable as it was issued 10 months after the transactions and could not be corroborated by the supplier's records. Only a portion of the claimed payments was reflected in Suave Engineering Ltd's cash book and ledger. The applicant failed to provide credible evidence to account for the variance or to prove that the full amount of the transactions took place. The burden of proof rested on the applicant to…

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• Input Vat Credit
• Tax Assessment
• Burden Of Proof
• Evidence Of Payment

Quickway Property Services Limited v Uganda Revenue Authority (Application No. TAT 105 of 2021)

Quickway Property Services Limited v Uganda Revenue Authority (Application No. TAT 105 of 2021) [2023] UGTAT 2 (21 February 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 105 of 2021

Judges

Akabway, Panel Member, Mugenyi, Chairperson

The tribunal found that the applicant failed to discharge its burden of proof to establish entitlement to the input tax credit claimed. The receipts provided as proof of payment were not sequentially numbered, lacked basic features of a credible cash receipting system, and could not be independently verified. The tribunal considered the improbability of large cash transactions and the lack of supporting entries in the supplier's records as undermining the credibility of the applicant's claim. The statutory requirements for tax invoices and receipts, including serialization and sufficient deta…

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• Vat Input Credit
• Tax Assessment Challenge
• Evidence Of Payment
• Burden Of Proof
• Administrative Decisions

VEGOL Limited v Uganda Revenue Authority (Application 148 of 2020)

VEGOL Limited v Uganda Revenue Authority (Application 148 of 2020) [2022] UGTAT 28 (23 September 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 148 of 2020

Judges

Mugenyi, Chairperson, Katwe, Panel Member, Ali

The Tribunal found that while the applicant was a taxable person and the supplies were for business use, the applicant failed to provide adequate and consistent documentary evidence as required by the VAT Act to support its claim for input VAT credit of Shs. 30,280,112. The documents presented, including supplier remittances, debit notes, and receipts, were either inconsistent, did not match invoice numbers, or did not constitute valid tax invoices as required by law. The applicant did not demonstrate that it satisfied the Commissioner General regarding the absence of original invoices, nor d…

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• Input Vat Credit
• Vat Refunds
• Burden Of Proof
• Evidence Of Payment
• Tax Invoices
• Vat Act Compliance

Dembe Trading Enterprises Limited v Mugisha

Dembe Trading Enterprises Limited v Mugisha (Civil Appeal No. 61 of 2016) [2021] UGHCCD 119 (4 November 2021)

Court

HC: Civil Division (Uganda)

Case number

Civil Appeal No. 61 of 2016

Judge

Nambayo, J

The High Court allowed a motor-vehicle sale appeal, finding the buyer breached the agreement by not proving full payment and upholding the seller’s resale rights.

• Contract Breach
• Sale Of Goods
• Remedies For Breach
• Evidence Of Payment
• Contract-breach
• Sale-of-goods

Atlas Cargo Systems Limited v Sky Masters General Contractors Limited

Atlas Cargo Systems Limited v Sky Masters General Contractors Limited (Civil Suit No. 50 of 2020) [2021] UGCommC 53 (9 July 2021)

Court

Commercial Court of Uganda

Case number

Civil Suit No. 50 of 2020

Judge

Abinyo, J

The court found that the Plaintiff failed to prove, on a balance of probabilities, that the Defendant breached the contract by failing to pay the claimed outstanding balance. The Plaintiff only provided evidence of three invoices received by the Defendant, amounting to USD 28,700, which did not correspond to the claimed outstanding sum. The remaining invoices were not shown to have been served on the Defendant, and thus the Defendant could not be held liable for amounts it was not aware of. The oral nature of the contract and lack of clear terms further complicated the Plaintiff's case. Conse…

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• Breach Of Contract
• Burden Of Proof
• Oral Contracts
• Evidence Of Payment

New Honest Enterprises Ltd v Hassan Opio T/A Acholi Ber Hardware and OT Nyonyo Enterprises

New Honest Enterprises Ltd v Hassan Opio T/A Acholi Ber Hardware and OT Nyonyo Enterprises (Civil Suit No. 0031 of 2009) [2012] UGHC 427 (5 April 2012)

Court

High Court of Uganda

Case number

Civil Suit No. 0031 of 2009

Judge

Masalu Musene, J

The court found that the Defendant was indeed indebted to the Plaintiff for the sum claimed, as the evidence showed that the Defendant obtained goods on credit and issued cheques that bounced or were not honored. The Defendant's argument that the cheques were replacements was not credible, as he failed to retrieve the bounced cheques or provide satisfactory proof of payment. The court rejected the Defendant's contention that payments to Mayur Ruparel were not for the Plaintiff, noting that the Defendant's own pleadings acknowledged Mayur as the Plaintiff's agent. The court also found the rece…

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• Breach Of Contract
• Cheque Liability
• Company Law
• Evidence Of Payment

Nile Breweries Ltd v Nabongo Fred T/A Nabi Impex (HCT-00-CC-CS 223 of 2008)

Nile Breweries Ltd v Nabongo Fred T/A Nabi Impex (HCT-00-CC-CS 223 of 2008) [2010] UGCommC 23 (11 July 2010)

Court

Commercial Court of Uganda

Case number

HCT-00-CC-CS 223 of 2008

The High Court held the defendant liable for unpaid beer supply debts, awarded UGX 82,832,484 plus 21% interest and costs, and rejected the VAT refund claim.

• Contractual Debt Recovery
• Distribution Agreements
• Evidence Of Payment
• Interest Awards
• Commercial-debt-recovery
• Distribution-agreements

British Airways PLC v Fresh Grown Uganda Ltd and Anor (HCT-00-CC-CS 157 of 2003)

British Airways PLC v Fresh Grown Uganda Ltd and Anor (HCT-00-CC-CS 157 of 2003) [2007] UGCommC 98 (5 December 2007)

Court

Commercial Court of Uganda

Case number

HCT-00-CC-CS 157 of 2003

The Commercial Court held that airway bill endorsements marked “PP” or “Prepaid” did not prove payment and entered judgment for British Airways for unpaid freight charges.

• Breach Of Contract
• Air Transportation Charges
• Credit Agreements
• Evidence Of Payment
• Breach-of-contract
• Commercial-law