Uganda Case Law

VIVO Energy Uganda Limited v Uganda Revenue Authority (Application 131 of 2019)

VIVO Energy Uganda Limited v Uganda Revenue Authority (Application 131 of 2019) [2023] UGTAT 71 (12 September 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 131 of 2019

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Ali

The Tribunal held that excise duty was not payable on Vivo Energy’s imported lubricants for 2014–2019, finding the term “motor vehicle lubricants” was too uncertain.

• Excise Duty
• Classification Of Imports
• Harmonized System Code
• Industrial Vs Motor Vehicle Lubricants
• Excise-duty
• Import-classification

MTN Uganda Ltd v Uganda Revenue Authority (TAT Application No. 8 of 2019)

MTN Uganda Ltd v Uganda Revenue Authority (TAT Application No. 8 of 2019) [2020] UGTAT 8 (28 May 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application No. 8 of 2019

Judges

Ali, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that excise duty on airtime is charged on usage, not dealer sale price, and upheld the UGX 24.27 billion assessment against MTN Uganda.

• Excise Duty
• Tax Point Determination
• Telecom Services Taxation
• Vat Interpretation
• Excise-duty
• Tax-point-determination

Rock Petroleum (U) Ltd v Uganda Revenue Authority (HCT-00-CC-OS 9 of 2009)

Rock Petroleum (U) Ltd v Uganda Revenue Authority (HCT-00-CC-OS 9 of 2009) [2010] UGCommC 42 (18 July 2010)

Court

Commercial Court of Uganda

Case number

HCT-00-CC-OS 9 of 2009

The court found that the Uganda Revenue Authority could not legally impose and collect the increased Excise Duty on diesel and petrol from 1st November 2007 to 27th June 2008, as the provisional collection order had expired and the Excise Tariff (Amendment) Act No. 5 of 2008 was enacted with fatal ambiguities regarding its commencement date and reference to a non-existent schedule. The corrigenda issued by the Uganda Printing and Publishing Corporation could not cure substantive legislative errors, as only Parliament has the mandate to amend or correct Acts. The court held that, in the face o…

Source excerpt

• Excise Duty
• Statutory Interpretation
• Tax Refunds
• Retrospective Legislation
• Parliamentary Procedure
• Administrative Action