Uganda Case Law

Veeram HJealthcare (U) Limited v Uganda Revenue Authority

Veeram HJealthcare (U) Limited v Uganda Revenue Authority (Tax Application 137 of 2022) [2025] UGTAT 6 (1 April 2025)

Court

Tax Appeals Tribunal (Uganda)

Case number

Tax Application 137 of 2022

Judges

Ali, Panel Member, Katwe, Kabakumba

The Tribunal held that the issuance of an agency notice by the Respondent on 25th March 2022 constituted a taxation decision within the meaning of Section 1(1)(k) of the Tax Appeals Tribunal Act and Section 1 of the Tax Procedures Code Act. The Tribunal distinguished the present case from authorities cited by the Respondent, noting that the tax liability arose from errors by the Respondent in failing to update the Applicant's tax ledger, rather than from a standard assessment requiring an objection decision. The Tribunal found that not all taxation disputes require an objection decision befor…

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• Taxation Decisions
• Jurisdiction Of Tribunal
• Agency Notice
• Objection Decision
• Tax Ledger Errors

Gamose Holdings Limited v Lira University (Application 8 of 2025)

Gamose Holdings Limited v Lira University (Application 8 of 2025) [2025] UGPPDPAAT 12 (27 March 2025)

Court

Public Procurement and Disposal of Public Assets Appeals Tribunal

Case number

Application 8 of 2025

Judges

Gimara SC, Chairperson, Nerima, Panel Member, Nuwagira, Kalumba, Kyarisiima, Kayemba

The Tribunal struck out Gamose Holdings’ review as out of time, holding the accounting officer’s failure to decide within ten calendar days made the application late.

• Public Procurement Review
• Statutory Timelines
• Jurisdiction Of Tribunal
• Administrative Decisions
• Public-procurement
• Administrative-review

Lankaran Yol Tinkinti OJSC and Another v Ministry of Works and Transport (Application 6 of 2025)

Lankaran Yol Tinkinti OJSC and Another v Ministry of Works and Transport (Application 6 of 2025) [2025] UGPPDPAAT 9 (21 March 2025)

Court

Public Procurement and Disposal of Public Assets Appeals Tribunal

Case number

Application 6 of 2025

Judges

Gimara SC, Chairperson, Nerima, Panel Member, Nuwagira, Kalumba, Kyarisiima, Kayemba

The Tribunal held that it retains jurisdiction over procurement-related complaints unless there is a clear and express conflict with Uganda's international obligations or the procurement guidelines explicitly exclude such jurisdiction. In this case, the IsDB Guidelines and the bidding documents did not make the Accounting Officer's decision final nor did they exclude recourse to the Tribunal. However, the Applicant's second complaint was filed outside the prescribed standstill period and after the expiry of its bid validity, rendering the Applicant without locus standi. The Tribunal emphasize…

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• Public Procurement
• Bid Evaluation
• Jurisdiction Of Tribunal
• Standstill Period
• Locus Standi
• Procurement Related Complaints

Achelis Uganda Limited v Ministry of Lands , Housing and Urban Development (Application 25 of 2024)

Achelis Uganda Limited v Ministry of Lands , Housing and Urban Development (Application 25 of 2024) [2024] UGPPDPAAT 21 (31 May 2024)

Court

Public Procurement and Disposal of Public Assets Appeals Tribunal

Case number

Application 25 of 2024

Judges

Nerima, Panel Member, Isanga, Nuwagira, Kalumba, Kyarisiima

The Tribunal struck out Achelis Uganda Ltd’s procurement review application as time barred and declined to consider the merits.

• Public Procurement Timelines
• Jurisdiction Of Tribunal
• Administrative Review Process
• Statutory Deadlines
• Public-procurement
• Administrative-review

Raxio Data Centre SMC Limited v Bank of Uganda (Application 21 of 2024)

Raxio Data Centre SMC Limited v Bank of Uganda (Application 21 of 2024) [2024] UGPPDPAAT 25 (6 April 2024)

Court

Public Procurement and Disposal of Public Assets Appeals Tribunal

Case number

Application 21 of 2024

Judges

Gimara SC, Chairperson, Nerima, Panel Member, Nuwagira, Kalumba, Kyarisiima, Kayemba

The Tribunal found that the procurement for the Business Resumption Data Centre (BRDC) relocation was ancillary to the Bank of Uganda's core functions and thus subject to the Public Procurement and Disposal of Public Assets Act. The Tribunal held that the Applicant's administrative review complaint was not decided within the statutory period, rendering the Accounting Officer's decision null and void. However, the Application to the Tribunal was filed outside the statutory timeline prescribed by the Act. The Tribunal emphasized that statutory timelines are matters of substantive law and cannot…

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• Public Procurement Review
• Procurement Timelines
• Jurisdiction Of Tribunal
• Ancillary Services In Public Entities
• Bid Evaluation Criteria

Rexco Limited v Budaka District Local Government (Application 10 of 2024)

Rexco Limited v Budaka District Local Government (Application 10 of 2024) [2024] UGPPDPAAT 13 (13 March 2024)

Court

Public Procurement and Disposal of Public Assets Appeals Tribunal

Case number

Application 10 of 2024

Judges

Nerima, Panel Member, Isanga, Nuwagira, Kalumba, Kayemba, Kyarisiima

The Tribunal struck out Rexco Limited’s review application as time-barred, holding it was filed outside the mandatory statutory deadline and that it lacked jurisdiction.

• Public Procurement Review
• Statutory Timelines
• Jurisdiction Of Tribunal
• Public-procurement-review
• Statutory-timelines
• Tribunal-jurisdiction

Ge-Solution v Ministry of Lands, Housing and Urban Development (Application 3 of 2024)

Ge-Solution v Ministry of Lands, Housing and Urban Development (Application 3 of 2024) [2024] UGPPDPAAT 4 (22 January 2024)

Court

Public Procurement and Disposal of Public Assets Appeals Tribunal

Case number

Application 3 of 2024

Judges

Gimara SC, Chairperson, Nerima, Panel Member, Isanga, Nuwagira, Kalumba, Kyarisiima

The Tribunal struck out GE Solutions’ procurement review application as time-barred and incompetent, holding that procurement complaint timelines are mandatory and not extendable.

• Public Procurement
• Bid Challenge
• Statutory Timelines
• Jurisdiction Of Tribunal
• Public-procurement
• Procurement-review

Zee Pharmaceuticals Limited v Uganda Revenue Authority (Application 287 of 2022)

Zee Pharmaceuticals Limited v Uganda Revenue Authority (Application 287 of 2022) [2023] UGTAT 73 (14 September 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 287 of 2022

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Ali

The Tribunal upheld a preliminary objection, holding that Zee Pharmaceuticals had not first objected to the refusal of a tax clearance certificate and that no objection decision existed.

• Tax Clearance Certificate
• Objection Decision
• Jurisdiction Of Tribunal
• Income Tax Ledger Liability
• Tax-clearance-certificate
• Objection-decision

Uganda Revenue Authority v D & M Consults Limited

Uganda Revenue Authority v D & M Consults Limited (Miscellaneous Application 67 of 2023) [2023] UGTAT 68 (18 July 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Miscellaneous Application 67 of 2023

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Mugerwa

The Tax Appeals Tribunal held it could review its own temporary injunction order, but dismissed URA’s application because no new evidence or apparent error was shown.

• Withholding Tax Exemption
• Review Of Tribunal Decision
• Temporary Injunction
• Jurisdiction Of Tribunal
• Discovery Of New Evidence
• Withholding-tax-exemption

Aponye House Limited v Uganda Revenue Authority (Application 10 of 2023)

Aponye House Limited v Uganda Revenue Authority (Application 10 of 2023) [2023] UGPPDPAAT 12 (30 May 2023)

Court

Public Procurement and Disposal of Public Assets Appeals Tribunal

Case number

Application 10 of 2023

Judges

Nerima, Panel Member, Gimara SC, Chairperson, Kyarisiima, Kalumba, Isanga, Nuwagira

The Tribunal struck out Aponye House Limited's review application as time-barred, holding that the statutory filing deadline had expired and could not be extended.

• Public Procurement Review
• Administrative Decision Timeliness
• Jurisdiction Of Tribunal
• Electronic Communication In Proceedings
• Public-procurement-review
• Administrative-decision-timeliness