Uganda Case Law

K- Files Limited v Uganda Revenue Authority (Application 69 of 2021)

K- Files Limited v Uganda Revenue Authority (Application 69 of 2021) [2022] UGTAT 34 (2 June 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 69 of 2021

Judges

Mugenyi, Chairperson, Katwe, Panel Member, Ali

The Tribunal found that the respondent misapplied Section 38(1) of the Tax Procedures Code Act by allocating payments made by the applicant towards penal tax and interest instead of principal tax. This misapplication distorted the VAT ledger and created an artificial principal tax liability. The Tribunal held that payments should have been applied first to principal tax, which would have resulted in no outstanding principal liability and allowed the applicant to benefit from statutory waivers of interest and penalties under the VAT Amendment Acts of 2017 and 2020. The Tribunal emphasized that…

Source excerpt

• Vat Liability
• Order Of Payment
• Statutory Interpretation
• Interest And Penalty Waiver

K Files Limited v Uganda Revenue Authority (Application No. TAT 69 of 2021)

K Files Limited v Uganda Revenue Authority (Application No. TAT 69 of 2021) [2022] UGTAT 2 (2 June 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 69 of 2021

Judges

Mugenyi, Chairperson

The Tribunal set aside an assessed VAT demand after finding Uganda Revenue Authority misapplied the order of payment under section 38.

• Vat Liability
• Order Of Payment
• Statutory Interpretation
• Interest And Penalty Waiver
• Vat-liability
• Order-of-payment