Uganda Case Law

VIVO Energy Uganda Limited v Uganda Revenue Authority (Application 131 of 2019)

VIVO Energy Uganda Limited v Uganda Revenue Authority (Application 131 of 2019) [2023] UGTAT 71 (12 September 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 131 of 2019

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Ali

The Tribunal held that excise duty was not payable on Vivo Energy’s imported lubricants for 2014–2019, finding the term “motor vehicle lubricants” was too uncertain.

• Excise Duty
• Classification Of Imports
• Harmonized System Code
• Industrial Vs Motor Vehicle Lubricants
• Excise-duty
• Import-classification