Uganda Case Law

Uganda Taxi Operators & Drivers' Association Vs Uganda Revenue Authority

Uganda Taxi Operators & Drivers' Association Vs Uganda Revenue Authority (Civil Appeal No. 15 of 2013) [2015] UGCA 50 (15 June 2015)

Court

Court of Appeal of Uganda

Case number

Civil Appeal No. 15 of 2013

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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• Value Added Tax
• Exempt Supplies
• Incidental Services
• Refund Of Tax
• Interest On Overpayment

Total (U) Limited v Uganda Revenue Authority (TAT Application No. 9 of 2010)

Total (U) Limited v Uganda Revenue Authority (TAT Application No. 9 of 2010) [2011] UGTAT 7 (24 May 2011)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application No. 9 of 2010

Judges

Akabway, Panel Member, Mugenyi, Chairperson, Bahemuka

The Tribunal found that the supply of 'closed' fuel cards is incidental to the supply of petroleum products, which are VAT exempt. The management services provided through the cards are not an independent supply but are a means of better enjoying the principal supply of fuel. The Tribunal applied the principle that ancillary or incidental services share the tax treatment of the principal supply. Since the cards are only relevant in connection with the purchase of fuel, and without fuel the cards would be irrelevant, the management fee and the convenience provided by the cards are less importa…

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• Vat Exemption
• Mixed Supplies
• Incidental Services
• Petroleum Products
• Management Fees

Utoda Entebbe Branch Ltd v Uganda Revenue Authority (Application No. TAT 8 of 2009)

Utoda Entebbe Branch Ltd v Uganda Revenue Authority (Application No. TAT 8 of 2009) [2011] UGTAT 4 (21 April 2011)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 8 of 2009

The Tribunal held that managing a taxi park was incidental to exempt passenger transport services, so the VAT assessment was set aside.

• Vat Exemptions
• Passenger Transport Services
• Incidental Services
• Tax Assessment
• Tax Administration
• Vat-exemptions

Total (U) Ltd v Uganda Revenue Authority (Application No. TAT 9 of 2010)

Total (U) Ltd v Uganda Revenue Authority (Application No. TAT 9 of 2010) [2010] UGTAT 3 (18 March 2010)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 9 of 2010

The Tribunal found that the supply of 'closed' fuel cards is incidental to the supply of petroleum products, which are exempt from VAT. The convenience provided by the cards is less important than the supply of fuel and is not an aim in itself for customers. The management services related to the issuance of closed cards are integral to the supply of fuel and cannot be separated for VAT purposes. The Tribunal applied the principle that ancillary services share the tax treatment of the principal supply and concluded that only one supply exists—the exempt supply of fuel. Therefore, the VAT asse…

Source excerpt

• Vat Exemption
• Mixed Supplies
• Incidental Services
• Petroleum Products
• Management Fees