Uganda Case Law

Human Resource Managers' Association of Uganda v Uganda Revenue Authority (Application 47 of 2022)

Human Resource Managers' Association of Uganda v Uganda Revenue Authority (Application 47 of 2022) [2023] UGTAT 28 (27 June 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 47 of 2022

Judges

Ali, Panel Member, Akabway, Katwe

The Tribunal held that tax exemption under section 2(bb) of Uganda’s Income Tax Act requires both eligibility and a current written ruling from the Commissioner. The application was dismissed.

• Income Tax Exemption
• Tax Assessment
• Non Profit Organizations
• Statutory Interpretation
• Income-tax-exemption
• Tax-assessment