Uganda Case Law

Goal Relief Development Organisation v Uganda Revenue Authority

Goal Relief Development Organisation v Uganda Revenue Authority (Civil Appeal 50 of 2023) [2024] UGCommC 272 (19 August 2024)

Court

Commercial Court of Uganda

Case number

Civil Appeal 50 of 2023

Judge

Ocaya, J

The High Court dismissed a tax appeal, holding that Goal Ireland’s 10% retention was a management fee subject to withholding tax and that software-license payments and imported services attracted tax.

• Withholding Tax
• Vat On Imported Services
• Royalty Payments
• Management Fees
• International Payments
• Tax Appeals