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Uganda decisions
Decisions matching the current search
Commissioner General Uganda Revenue Authority v Airtel Uganda Limited [2023] UGSC 45 (12 September 2023)
The Supreme Court held that penal tax on unpaid VAT continued to accrue during tax objection proceedings, allowed the appeal, and dismissed the cross-appeal.
Latitude Zero Degrees Limited v Uganda Revenue Authority (Application 99 of 2021) [2022] UGTAT 25 (21 April 2022)
The Tribunal held that a penal tax assessment for unstamped goods was a valid tax decision, and the applicant’s objection was out of time.
Poly Pack Ltd v Uganda Revenue Authority & Anor (Application No. 9 of 2014) [2016] UGTAT 1 (14 September 2016)
The Tribunal vacated a penal VAT assessment against Polypack Limited, finding no taxable supply arose after the tenancy expired and no consideration was paid.
