Uganda Case Law

Airtel Ug Limited v Uganda Revenue Authority (Application No. TAT 10 of 2019)

Airtel Ug Limited v Uganda Revenue Authority (Application No. TAT 10 of 2019) [2022] UGTAT 16 (28 November 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 10 of 2019

Judges

Akabway, Panel Member, Mugenyi, Chairperson

The Tribunal found that the VAT assessment of Shs. 643,114,709 was issued within the statutory five-year period under the VAT Act and that the applicant failed to provide proof of payment for the assessed output VAT, making it liable for the amount. The applicant's claim for input VAT credit of Shs. 1,288,219,863 was disallowed due to lack of proof of payment and discrepancies in invoice details, but the respondent admitted to input VAT credit of Shs. 124,971,481, which was awarded to the applicant. Regarding WHT, the Tribunal held that the International Telecommunications Regulations (Melbou…

Source excerpt

• Vat Assessment
• Withholding Tax On Roaming
• Input Tax Credit
• International Treaty Interpretation
• Tax Limitation Periods