Uganda Case Law

Bullion Refinery Limited v Uganda Revenue Authority (Application No. TAT 36 of 2021)

Bullion Refinery Limited v Uganda Revenue Authority (Application No. TAT 36 of 2021) [2021] UGTAT 7 (23 September 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 36 of 2021

Judges

Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that Section 15(1) of the Tax Appeals Tribunal Act requires a taxpayer to pay 30% of the tax assessed or the undisputed portion before filing an objection. The Supreme Court decision in Uganda Projects Implementation and Management Centre v Uganda Revenue Authority is binding and upholds the constitutionality of this requirement where the dispute concerns the quantum of tax. The Tribunal found that the applicant's objection related to the assessed tax amount, not solely to legal interpretation, and thus the deposit requirement applied. The applicant failed to pay the 30% dep…

Source excerpt

• Tax Assessment Dispute
• Deposit Requirement
• Constitutional Right To Fair Hearing
• Preliminary Objection
• Payment Of Tax Pending Appeal