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…

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

Essential Auto Parts Limited v Uganda Revenue Authority (Application No. 180 of 2022)

Essential Auto Parts Limited v Uganda Revenue Authority (Application No. 180 of 2022) [2023] UGTAT 3 (20 February 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. 180 of 2022

Judges

Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tax Appeals Tribunal dismissed Essential Auto Parts Limited’s application as time barred after finding it was filed long after the statutory 30-day limit.

• Limitation Periods
• Tax Assessment Objections
• Jurisdiction Of Tax Appeals Tribunal
• Extension Of Time
• Tax-appeals-tribunal
• Time-bar

Midlands Freight Limited v Uganda Revenue Authority

Midlands Freight Limited v Uganda Revenue Authority (Civil Suit 630 of 2019) [2022] UGCommC 175 (28 February 2022)

Court

Commercial Court of Uganda

Case number

Civil Suit 630 of 2019

Judge

Rwakakooko, J

The High Court lacks original jurisdiction over disputes arising from tax decisions, including continued seizure of goods following a tax assessment, as such matters must first be determined by the Tax Appeals Tribunal under the EACCMA and the binding Supreme Court authority in Uganda Revenue Authority v Rabbo Enterprises (U) Ltd & Anor. The Plaintiff's claim, though framed as a civil wrong, arises from the Defendant's exercise of statutory powers in tax administration and thus constitutes a tax dispute. Other preliminary objections, including res judicata, limitation, indemnity, cause of act…

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• Preliminary Objections
• Jurisdiction Of Tax Appeals Tribunal
• Res Judicata
• Limitation Periods
• Cause Of Action
• Locus Standi

Uganda Revenue Authority v Bwama Exports Limited

Uganda Revenue Authority v Bwama Exports Limited (Civil Appeal 6 of 2003) [2003] UGCommC 135 (10 September 2003)

Court

Commercial Court of Uganda

Case number

Civil Appeal 6 of 2003

Judge

Ogoola James, j

The Tax Appeals Tribunal erred in entering judgment on admission without first determining the preliminary objection raised by the Uganda Revenue Authority regarding its jurisdiction. The mandatory language of Order 13, rule 2 of the Civil Procedure Rules requires that issues of law, especially those concerning jurisdiction, be resolved before any substantive matters. The Tribunal's failure to address the jurisdictional challenge was a procedural error aggravated by the absence of a valid taxation decision by the Commissioner General of URA, as required by Section 1(1)(k) of the Tax Appeals T…

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• Preliminary Objection Priority
• Jurisdiction Of Tax Appeals Tribunal
• Judgment On Admission
• Taxation Decision Definition
• Duty Drawback Refunds