Uganda Case Law

Makinen Huganda Limited v Uganda Revenue Authority (Application 143 of 2023)

Makinen Huganda Limited v Uganda Revenue Authority (Application 143 of 2023) [2023] UGTAT 41 (13 April 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 143 of 2023

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal sustained a preliminary objection and dismissed this tax application because the taxpayer had not paid 30% of the assessed tax as required by section 15.

• Tax Assessment Dispute
• Preliminary Objection
• Mandatory Tax Payment
• Constitutional Challenge To Tax Law
• Tax-assessment-dispute
• Preliminary-objection