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Uganda Case Law

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Tax Law [2019] UGCA 2022

Airtel Uganda Limited v Commissioner General Uganda Revenue Authority

Airtel Uganda Limited v Commissioner General Uganda Revenue Authority (Civil Appeal No. 40 of 2013) [2019] UGCA 2022 (12 November 2019)

Court
Court of Appeal of Uganda
Case number
Civil Appeal No. 40 of 2013
Judge
Kakuru, JA, Madrama, JA, Muhanguzi, JA

The Court of Appeal held that interest could not be charged on disputed tax during a pending Tax Appeals Tribunal objection and ordered a refund.

  • Tax Assessment Disputes
  • Penal Tax Interest
  • Tax Appeals Tribunal Procedure
  • Refund Of Penalties
  • Tax-assessment-disputes
  • Penal-tax-interest
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Tax Law [2016] UGTAT 3

Yunusu Kangoloa v Uganda Revenue Authority (Taxation Application No. 14 of 2015)

Yunusu Kangoloa v Uganda Revenue Authority (Taxation Application No. 14 of 2015) [2016] UGTAT 3 (19 August 2016)

Court
Tax Appeals Tribunal (Uganda)
Case number
Taxation Application No. 14 of 2015
Judges
Mugerwa, Panel Member, Mugenyi, Chairperson

The Tax Appeals Tribunal held that penal interest was payable on agreed VAT liabilities and accrued from 28 January 2016, where no due dates were proved.

  • Vat Assessment
  • Penal Tax Interest
  • Consent Order
  • Taxpayer Liability
  • Vat-assessment
  • Penal-tax-interest
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About this JurisAssist collection

Uganda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.