Uganda Case Law

Dr. Higenyi v Uganda Revenue Authority (Application 90 of 2023)

Dr. Higenyi v Uganda Revenue Authority (Application 90 of 2023) [2023] UGTAT 61 (14 November 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 90 of 2023

Judges

Mugenyi, Chairperson, Katwe, Panel Member, Najjemba

The tribunal held that payment of 30% of the tax in dispute is a statutory and mandatory requirement under Section 15 of the Tax Appeals Tribunal Act. The applicant's argument that impoundment of a vehicle valued at more than 30% of the tax liability constitutes payment was rejected. The law requires actual payment in cash, not mere seizure or holding of assets. Furthermore, the value of the impounded vehicle was less than the required 30%, and even if it were sufficient, the statutory requirement is for payment, not asset impoundment. The tribunal found that the applicant had not paid the re…

Source excerpt

• Tax Appeals Tribunal Procedure
• Payment Of 30 Percent Tax
• Preliminary Objection
• Capital Gains Tax
• Asset Impoundment

A Better Place Uganda Ltd v Uganda Revenue Authority

A Better Place Uganda Ltd v Uganda Revenue Authority (Civil Appeal No. 37 of 2019) [2020] UGCommC 18 (18 June 2020)

Court

Commercial Court of Uganda

Case number

Civil Appeal No. 37 of 2019

Judge

Boniface Wamala, J

The High Court partly allowed a tax appeal, setting aside a Tribunal dismissal and remitting the matter for a clear order on payment of 30% before hearing.

• Tax Appeals Tribunal Procedure
• Payment Of 30 Percent Tax
• Statutory Interpretation
• Access To Justice
• Tax-appeals-tribunal-procedure
• Payment-of-30-percent-tax