Uganda Case Law

Akiiki Rwaheru & 13945 Others v Uganda Revenue Authority

Akiiki Rwaheru & 13945 Others v Uganda Revenue Authority (Civil Appeal No. 98 of 2015) [2020] UGCA 2124 (9 November 2020)

Court

Court of Appeal of Uganda

Case number

Civil Appeal No. 98 of 2015

Judge

Cheborion, JA, Egonda-Ntende, JA, Kibeedi, JA

The Court of Appeal held that the imposition and collection of 'Domestic VAT' at a rate of 15% on imported goods by the Uganda Revenue Authority was illegal, not merely an irregularity. The VAT Act and its subsidiary legislation only authorize VAT at 18% on imports, and there is no statutory provision for an additional 15% 'Domestic VAT.' The respondent's reliance on section 32(1)(c) of the VAT Act was misplaced, as that provision can only be invoked on a case-by-case basis for individual taxpayers unlikely to pay tax, not as a blanket assessment for all importers. The constitutional requirem…

Source excerpt

• Value Added Tax
• Tax Refunds
• Statutory Interpretation
• Illegality Vs Irregularity