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Uganda decisions
Decisions matching the current search
Uganda Revenue Authority v Elgon Hydro SITI PVT (U) Limited (Miscellaneous Application 33 of 2023) [2023] UGTAT 20 (18 May 2023)
The Tax Appeals Tribunal varied its earlier costs order on review, finding that each party had succeeded on different issues and should bear its own costs.
Kuku Foods Uganda Limited v Uganda Revenue Authority (Application 71 of 2021) [2023] UGTAT 36 (31 January 2023)
The tribunal held that customs valuation had to use the transaction value for imported tomato ketchup, and set aside URA’s identical-goods assessment.
TATA Uganda Limited v Uganda Revenue Authority (Application 111 of 2020) [2022] UGTAT 27 (28 October 2022)
The Tribunal found that the respondent's doubt regarding the applicant's certificates of origin was not reasonable, as it was based on insufficient evidence and arbitrary comparison with another company's imports. The respondent failed to follow the prescribed procedures for addressing serious queries, such as formally seeking verification from the designated issuing authority in Egypt. The Tribunal held that the error in the letter on the certificate of origin was, at most, a minor inaccuracy that did not justify denial of preferential treatment. The respondent's actions were procedurally im…
Source excerpt
Elgon Hydro Siti Limited v Uganda Revenue Authority (Application 125 of 2019) [2022] UGTAT 24 (15 July 2022)
The Tribunal held that imported ball valves for a hydropower project were properly classified under HSC 8481.80.00, but reduced the tax to Shs. 171,059,811.75.
Rose of Sharon Enterprises Limited v Uganda Revenue Authority (Application 8 of 2018) [2021] UGTAT 27 (28 June 2021)
The Tribunal held that inconsistent incoterms on import documents did not prove under-declaration or tax loss. The additional assessment, penalties, and interest were set aside.
