Uganda Case Law

SWT Tanners Limited and 13 Others v Commissioner General Uganda Revenue Authority

SWT Tanners Limited and 13 Others v Commissioner General Uganda Revenue Authority (Civil Appeal No. 172 of 2019) [2022] UGCA 229 (16 September 2022)

Court

Court of Appeal of Uganda

Case number

Civil Appeal No. 172 of 2019

Judge

Cheborion, JA, Madrama, JA, Mulyagonja, JA

The Court of Appeal held that the imported rice in question was processed and, therefore, did not qualify as an exempt supply under the Second Schedule to the VAT Act. The value-added activities exceeded 5% of the total value, and the rice was not listed as an exempt import under the Fifth Schedule of the East African Community Customs Management Act. The VAT (Amendment) Act 2014 repealed the provision that previously zero-rated cereals grown, milled, or processed in Uganda, thereby subjecting both local and imported processed rice to 18% VAT. The court found no evidence of discrimination, as…

Source excerpt

• Vat On Imported Goods
• Tax Exemptions
• Practice Notes
• International Trade Treaties
• Statutory Interpretation
• Judicial Review Of Taxation

Tumusiime v Uganda Revenue Authority (Taxation Application No. 31 of 2007)

Tumusiime v Uganda Revenue Authority (Taxation Application No. 31 of 2007) [2007] UGTAT 1 (10 July 2007)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Application No. 31 of 2007

Judges

Mugenyi, Chairperson, Bahemuka, Panel Member

The Tribunal upheld a revised VAT assessment on imported rice, found the applicant had not proved the rice was processed beyond the exempt threshold, and ordered payment.

• Value Added Tax
• Tax Assessment
• Statutory Interpretation
• Practice Notes
• Exempt Supplies
• Burden Of Proof