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Tax Law [2020] UGTAT 4

Aviation Hangar Services Ltd v Uganda Revenue Authority (TAT Application No. 21 of 2019)

Aviation Hangar Services Ltd v Uganda Revenue Authority (TAT Application No. 21 of 2019) [2020] UGTAT 4 (30 March 2020)

Court
Tax Appeals Tribunal (Uganda)
Case number
TAT Application No. 21 of 2019
Judges
Ali, Panel Member

The Tribunal held that aircraft maintenance services performed in Uganda for IOAFC were standard rated VAT supplies, not zero-rated exports.

  • Vat Assessment
  • Export Of Services
  • Zero Rating
  • Standard Rating
  • Taxable Supply
  • Permanent Establishment
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