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Uganda decisions
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Kampala Club Limited v Uganda Revenue Authority (Application 256 of 2022) [2023] UGTAT 33 (31 October 2023)
The Tribunal held that Kampala Club’s member subscription and registration fees were consideration for taxable services, so VAT of Shs. 166,541,103 was payable.
Amatheon Agri Uganda Ltd v Uganda Revenue Authority (Civil Appeal No. 17 of 2020) [2023] UGCommC 4 (11 January 2023)
The High Court held that the VAT Act’s cereals provision was ambiguous and read it in favour of the taxpayer, setting aside the Tribunal and granting input VAT credit.
Muhju Care v Uganda Revenue Authority (Application No. TAT 82 of 2019) [2021] UGTAT 17 (31 March 2021)
The Tribunal held that donor funds received by the applicant do not constitute a supply of goods or services under the VAT Act and are not subject to VAT. The correct formula for apportionment of input tax between taxable and exempt supplies excludes donor funds from the computation of total supplies. Medical research does not fall within the exemption for medical, dental, and nursing services under the VAT Act, as interpreted by the ejusdem generis rule. The Tribunal found that the respondent's inclusion of donor funds in the apportionment formula distorted the computation and resulted in an…
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Okuja v Uganda Revenue Authority (Application No. TAT 72 of 2018) [2020] UGTAT 23 (15 October 2020)
The Tribunal held that exports of unprocessed foodstuffs and unprocessed agricultural products are zero-rated supplies under the VAT Act, not exempt supplies, by operation of the Third Schedule and Section 77, which gives priority to zero-rating in case of overlap. The applicant's information did not reveal any unlawful VAT refunds, as the respondent was correct in treating the exports as zero-rated and paying VAT refunds accordingly. Since the information did not lead to the recovery of any tax, the applicant was not entitled to a reward as an informer. The Tribunal also clarified that while…
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Uganda Taxi Operators & Drivers' Association Vs Uganda Revenue Authority (Civil Appeal No. 15 of 2013) [2015] UGCA 50 (15 June 2015)
The Court found that the management of taxi operations and taxi parks by the appellant was incidental to the principal service of passenger transport, and therefore exempt from VAT under the law as it stood prior to the 2011 amendment. The Court relied on statutory interpretation and persuasive case law to conclude that such services, when provided as part of a composite supply and not charged separately, should not be artificially split for VAT purposes. The Court also determined that the trial judge erred by failing to consider the parties' reconciliation on the amount overpaid and the prop…
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Tumusiime v Uganda Revenue Authority (Application No. TAT 31 of 2007) [2009] UGTAT 1 (1 July 2009)
The Tribunal upheld a VAT assessment on imported rice, finding the applicant had not proved the rice was processed beyond the exemption threshold.
Tumusiime v Uganda Revenue Authority (Taxation Application No. 31 of 2007) [2007] UGTAT 1 (10 July 2007)
The Tribunal upheld a revised VAT assessment on imported rice, found the applicant had not proved the rice was processed beyond the exempt threshold, and ordered payment.
