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Uganda decisions
Decisions matching the current search
CIC Africa (Uganda) Limited v Uganda Revenue Authority (TAT Application 275 of 2022) [2023] UGTAT 15 (6 October 2023)
The Tribunal held the tax review application was time barred because ADR did not suspend the statutory filing deadline, and dismissed the case with costs.
Game Discount World (U) Limited v Uganda Revenue Authority (Civil Appeal 39 of 2021) [2021] UGCommC 191 (1 December 2021)
The High Court found that the appellant's application to the Tax Appeals Tribunal was time barred. The final objection decision was communicated to the appellant on 19th December, 2019, and under section 230(2) of the East African Community Customs Management Act, 2004, the appellant had forty-five days to appeal, which elapsed on 3rd February, 2020. The application was filed on 6th March, 2020, outside the statutory period, and no application for extension of time was made. The Tribunal correctly prioritized the issue of limitation before locus standi. The respondent's statement of reasons w…
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Ecobank Uganda Limited v Uganda Revenue Authority (Miscellaneous Application No. 1 of 2019) [2020] UGTAT 1 (10 March 2020)
The Tribunal held that the application for extension of time to file a review of the respondent's objection decision was filed more than one year after the taxation decision, far outside the six-month statutory period prescribed by Section 16(7) of the Tax Appeals Tribunal Act. The Tribunal found that it has no discretion to extend time beyond this statutory limit, regardless of the applicant's reasons for delay, including parallel proceedings in the High Court. The Tribunal emphasized that statutory timelines are matters of substantive law, not mere technicalities, and must be strictly compl…
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Uganda Consolidated Properties v Uganda Revenue Authority - (Civil Appeal No. 75 of 1999) [2000] UGCommC 4 (26 March 2000)
The court allowed a tax appeal, holding that the review application was not time-barred because the operative limitation date ran from later notification in June 1999.
