Okuja v Uganda Revenue Authority (Application No. TAT 72 of 2018)
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…
Source excerpt
- Vat Refunds
- Zero Rated Supplies
- Exempt Supplies
- Tax Informer Rewards
- Exported Goods Vat
- Tax Procedure