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Uganda decisions
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Commissioner General Uganda Revenue Authority v Airtel Uganda Limited [2023] UGSC 45 (12 September 2023)
The Supreme Court held that penal tax on unpaid VAT continued to accrue during tax objection proceedings, allowed the appeal, and dismissed the cross-appeal.
Commissioner General, Uganda Revenue Authority v Airtel (U) Limited (Civil Appeal 32 of 2020) [2023] UGSC 64 (12 September 2023)
The Supreme Court held that penal tax under Section 65(3) of the Value Added Tax Act continues to accrue on unpaid tax from the due date, even when a taxpayer lodges an objection or appeal. The Court found no statutory provision in either the Value Added Tax Act or the Tax Appeals Tribunal Act that suspends the accrual of penal tax during the pendency of objection proceedings. The requirement to pay 30% of the disputed tax under Section 15(1) of the TAT Act is a procedural prerequisite for lodging an objection, not a suspension of penal tax on the remaining balance. The Court emphasized that…
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