Birungyi Barata & Associates v Uganda Revenue Authority
Birungyi Barata & Associates v Uganda Revenue Authority (Tax Application No. Tribunal 16 of 2011) [2017] UGTAT 1 (4 August 2017)
The Tribunal held that the Commissioner must exercise discretion on private rulings judiciously and remitted the matter for a ruling, but declined costs due to locus standi concerns.
- Private Rulings
- Statutory Discretion
- Taxpayer Rights
- Locus Standi
- Judicial Review
- Private-rulings