Roraima Uganda Limited v Uganda Revenue Authority (Application 68 of 2021)
Roraima Uganda Limited v Uganda Revenue Authority (Application 68 of 2021) [2022] UGTAT 22 (25 July 2022)
The Tribunal held that input tax credit for supplies made more than six months prior to registration is not allowable, and that only goods (not services) qualify for input credit within the six-month window before registration, provided the goods are on hand at registration. The applicant's claim for input credit on services prior to registration was rejected. For VAT paid in error to contractors, the Tribunal found that the applicant may be entitled to a refund only if it is verified that the contractors have not already claimed the amount; the applicant must provide evidence from the contra…
Source excerpt
- Vat Refunds
- Input Tax Credit
- Taxpayer Registration
- Tax Deregistration
- Mining Sector Taxation