Nile Breweries Limited v Uganda Revenue Authority
Nile Breweries Limited v Uganda Revenue Authority (Miscellaneous Application 87 of 2024) [2024] UGTAT 1 (5 July 2024)
The tribunal found that the applicant had established a prima facie case with a probability of success by demonstrating that the respondent may have unlawfully assessed Local Excise Duty and VAT on exported goods. The applicant's willingness to pay the statutory 30% of the disputed tax, albeit in installments due to the substantial amount and potential impact on business operations, distinguished it from litigants who fail to comply with statutory requirements. The tribunal held that the applicant would suffer irreparable injury if forced to pay the entire amount at once, as this would jeopar…
Source excerpt
- Temporary Injunction
- Tax Assessment Dispute
- Payment In Installments
- Excise Duty On Exports
- Vat On Exports