Uganda Case Law

Yunus Social Business Foundation Uganda Limited v Uganda Revenue Authority (Taxation Application No. 79 of 2020)

Yunus Social Business Foundation Uganda Limited v Uganda Revenue Authority (Taxation Application No. 79 of 2020) [2022] UGTAT 11 (30 March 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Application No. 79 of 2020

Judges

Katwe, Panel Member, Ali, Mugenyi, Chairperson

The Tribunal held that a social enterprise carrying on both charitable and business activities did not qualify as a charitable institution for tax exemption.

• Tax Exemption
• Charitable Status
• Income Tax Act Interpretation
• Social Enterprise
• Public Benefit Organizations
• Tax-exemption