Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
Uganda decisions
Decisions matching the current search
Crown Beverages Limited v Uganda Revenue Authority (Application 128 of 2022) [2024] UGTAT 2 (23 August 2024)
The tribunal held that promotional soda costs were deductible business expenses and allowed input VAT credit on purchases used in a sales promotion.
Hub Establishments Limited v Uganda Revenue Authority (Application 34 of 2022) [2023] UGTAT 29 (29 June 2023)
The tribunal found that while the applicant provided invoices and a consolidated receipt for the purchases from Suave Engineering Ltd, the authenticity and credibility of the receipt were questionable as it was issued 10 months after the transactions and could not be corroborated by the supplier's records. Only a portion of the claimed payments was reflected in Suave Engineering Ltd's cash book and ledger. The applicant failed to provide credible evidence to account for the variance or to prove that the full amount of the transactions took place. The burden of proof rested on the applicant to…
Source excerpt
VEGOL Limited v Uganda Revenue Authority (Application 148 of 2020) [2022] UGTAT 28 (23 September 2022)
The Tribunal found that while the applicant was a taxable person and the supplies were for business use, the applicant failed to provide adequate and consistent documentary evidence as required by the VAT Act to support its claim for input VAT credit of Shs. 30,280,112. The documents presented, including supplier remittances, debit notes, and receipts, were either inconsistent, did not match invoice numbers, or did not constitute valid tax invoices as required by law. The applicant did not demonstrate that it satisfied the Commissioner General regarding the absence of original invoices, nor d…
Source excerpt
Uganda Electricity Transmission Company Limited (UETCL) v Uganda Revenue Authority (Taxation Application No. 46 of 2018) [2022] UGTAT 8 (1 February 2022)
The Tribunal held that design services in EPC transmission-line contracts were incidental to an exempt supply, but upheld withholding tax and denied input VAT credit.
Atacama Consulting Services Limited v Uganda Revenue Authority (Application No. TAT 38 of 2021) [2021] UGTAT 3 (25 November 2021)
The Tribunal dismissed Atacama’s challenge to a VAT private ruling, holding it lacked jurisdiction and, in any event, the input tax claim on vehicle hire failed on the merits.
Chestnut Uganda Limited v Uganda Revenue Authority (Application No. TAT 94 of 2019) [2021] UGTAT 8 (31 March 2021)
The Tribunal held that the applicant, being a registered taxable person under the VAT Act, is entitled to claim input VAT for taxable supplies made to it during the tax period, provided those supplies are for use in its business. The construction services for Arena Mall, evidenced by supplier invoices, were for use in the applicant's property development business, which is recognized in its Memorandum and Articles of Association. The Tribunal rejected the respondent's argument that input VAT is only claimable for operational expenses of a rental business and not for construction, finding no s…
Source excerpt
