Uganda Case Law

Royal Van Zanten Limited v Uganda Revenue Authority (Application 35 of 2022)

Royal Van Zanten Limited v Uganda Revenue Authority (Application 35 of 2022) [2023] UGTAT 53 (4 April 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 35 of 2022

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal held that for it to have jurisdiction to review a matter, there must be a taxation decision from the respondent. The applicant did not object to the notices of approval and was not aggrieved by them, but was aggrieved by the respondent's failure to pay interest on the refund. The VAT Act and Tax Appeals Tribunal Act require a taxpayer to seek a decision from the respondent regarding non-payment of interest before approaching the Tribunal. Without such a decision, there is nothing for the Tribunal to review, and jurisdiction cannot be assumed. The Tribunal further found that the a…

Source excerpt

• Vat Refunds
• Interest On Tax Refunds
• Jurisdiction Of Tax Appeals Tribunal
• Preliminary Objection
• Limitation Periods
• Statutory Duties

Uganda Tax Operators & Drivers Association v Uganda Revenue Authority

Uganda Tax Operators & Drivers Association v Uganda Revenue Authority (Civil Application 24 of 2019) [2021] UGSC 61 (14 September 2021)

Court

Supreme Court of Uganda

Case number

Civil Application 24 of 2019

Judge

Arach-Amoko, JSC, Mugamba, JSC, Muhanguzi, JSC, Tuhaise, JSC, Mike Chibita, JSC

The Supreme Court dismissed a review application seeking to alter its earlier VAT refund interest order, holding there was no apparent error or slip to correct.

• Vat Refunds
• Interest On Tax Refunds
• Review Of Judgment
• Slip Rule
• Res Judicata
• Vat-refunds