Uganda Case Law

Nile Breweries Limited v Uganda Revenue Authority

Nile Breweries Limited v Uganda Revenue Authority (Miscellaneous Application 87 of 2024) [2024] UGTAT 1 (5 July 2024)

Court

Tax Appeals Tribunal (Uganda)

Case number

Miscellaneous Application 87 of 2024

Judges

Ali, Panel Member, Katwe, Najjemba

The tribunal found that the applicant had established a prima facie case with a probability of success by demonstrating that the respondent may have unlawfully assessed Local Excise Duty and VAT on exported goods. The applicant's willingness to pay the statutory 30% of the disputed tax, albeit in installments due to the substantial amount and potential impact on business operations, distinguished it from litigants who fail to comply with statutory requirements. The tribunal held that the applicant would suffer irreparable injury if forced to pay the entire amount at once, as this would jeopar…

Source excerpt

• Temporary Injunction
• Tax Assessment Dispute
• Payment In Installments
• Excise Duty On Exports
• Vat On Exports

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