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…

Source excerpt

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

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

Africa Renewal Ministries Limited v Uganda Revenue Authority

Africa Renewal Ministries Limited v Uganda Revenue Authority (Miscellaneous Application 93 of 2022) [2022] UGTAT 23 (21 September 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

Miscellaneous Application 93 of 2022

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Ali

The Tribunal dismissed an application to extend time for review of a tax objection decision, holding that the applicant had not shown good cause for delay.

• Extension Of Time
• Objection Decision
• Withholding Tax
• Tax Assessment
• Procedural Timelines
• Extension-of-time

Uganda Revenue Authority v Uganda Consolidated Properties Ltd

Uganda Revenue Authority v Uganda Consolidated Properties Ltd (Civil Appeal No. 31 of 2000) [2000] UGCA 2 (8 August 2000)

Court

Court of Appeal of Uganda

Case number

Civil Appeal No. 31 of 2000

The Court of Appeal held that the relevant taxation decision was communicated on 17 June 1999, but the respondent’s review application was still time-barred.

• Tax Assessment
• Limitation Periods
• Tax Appeals Tribunal Procedure
• Agency Notice
• Objection Decision
• Application For Review