Turyagarukayo v Uganda Revenue Authority
Turyagarukayo v Uganda Revenue Authority (Civil suit Case No. 82 of 2010) [2013] UGHCCD 870 (17 February 2013)
The court found that the Plaintiff failed to prove that his information led to the recovery of taxes from the Ministry of Works and 23rd Metallurgical Construction Company (U) Ltd. The evidence showed that the Defendant's audits and subsequent tax recoveries were not prompted by the Plaintiff's information. The Tax Evaders Information Form (TIF) presented by the Plaintiff was found to have been fraudulently altered to include the Ministry of Works as a tax culprit after the fact, undermining the credibility of the Plaintiff's claim. The absence of a TIF for the 23rd MCC further weakened the P…
Source excerpt
- Informers Reward
- Tax Evasion
- Burden Of Proof
- Fraudulent Claims