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Tax Law [2021] UGTAT 22

Rose of Sharon Enterprises Limited v Uganda Revenue Authority (Application No. TAT 8 of 2018)

Rose of Sharon Enterprises Limited v Uganda Revenue Authority (Application No. TAT 8 of 2018) [2021] UGTAT 22 (14 December 2021)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application No. TAT 8 of 2018
Judges
Akabway, Panel Member, Mugenyi, Chairperson, Ali

The Tribunal allowed a challenge to an import duty assessment, finding inconsistent incoterms did not prove tax loss and no extra tax, penalties, or interest were due.

  • Customs Valuation
  • Import Duties
  • Incoterms
  • Burden Of Proof
  • Penalties And Interest
  • Post Clearance Audit
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