Uganda Case Law

Ejidra and Another v Ezaale and Another (Application No. TAT 21 of 2022)

Ejidra and Another v Ezaale and Another (Application No. TAT 21 of 2022) [2023] UGTAT 4 (23 April 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 21 of 2022

Judges

Katwe, Panel Member, Mugenyi, Chairperson

The Tribunal found that neither applicant appeared in court to testify or provide evidence of coercion or violation of rights. The 1st applicant, owner of the vehicle, signed settlement forms admitting to customs offences and paid the assessed taxes and penalties, thereby withdrawing any pending review application before the Commissioner. The 2nd applicant, consignee of the goods, did not appear or provide a valid power of attorney, and his appeal for leniency did not constitute a proper application for review under Section 229 of the EACCMA. The Tribunal held that the application disclosed n…

Source excerpt

• Customs Seizure
• Penal Tax Assessment
• Cause Of Action
• Review Of Commissioner Decision

Mini Bakeries v Uganda Revenue Authority (Application No. TAT 102 of 2018)

Mini Bakeries v Uganda Revenue Authority (Application No. TAT 102 of 2018) [2021] UGTAT 16 (25 January 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 102 of 2018

Judges

Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal upheld a penal tax assessment against Mini Bakeries for underestimating provisional tax below the statutory threshold and dismissed the application with costs.

• Provisional Tax
• Penal Tax Assessment
• Tax Return Amendment
• Strict Liability In Tax
• Burden Of Proof Taxpayer
• Penal-tax