Uganda Case Law

Atacama Consulting Services Limited v Uganda Revenue Authority (Application No. TAT 38 of 2021)

Atacama Consulting Services Limited v Uganda Revenue Authority (Application No. TAT 38 of 2021) [2021] UGTAT 3 (25 November 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 38 of 2021

Judges

Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal dismissed Atacama’s challenge to a VAT private ruling, holding it lacked jurisdiction and, in any event, the input tax claim on vehicle hire failed on the merits.

• Input Vat Credit
• Taxable Person Definition
• Jurisdiction Of Tribunal
• Preliminary Objection
• Passenger Automobile Exception
• Input-vat-credit