Uganda Case Law

Kampala Club Limited v Uganda Revenue Authority (Application 256 of 2022)

Kampala Club Limited v Uganda Revenue Authority (Application 256 of 2022) [2023] UGTAT 33 (31 October 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 256 of 2022

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Ali

The Tribunal held that Kampala Club’s member subscription and registration fees were consideration for taxable services, so VAT of Shs. 166,541,103 was payable.

• Value Added Tax
• Taxable Supply
• Membership Fees
• Consideration
• Exempt Supplies
• Club Services