Uganda Taxi Operators & Drivers' Association Vs Uganda Revenue Authority
Uganda Taxi Operators & Drivers' Association Vs Uganda Revenue Authority (Civil Appeal No. 15 of 2013) [2015] UGCA 50 (15 June 2015)
The Court found that the management of taxi operations and taxi parks by the appellant was incidental to the principal service of passenger transport, and therefore exempt from VAT under the law as it stood prior to the 2011 amendment. The Court relied on statutory interpretation and persuasive case law to conclude that such services, when provided as part of a composite supply and not charged separately, should not be artificially split for VAT purposes. The Court also determined that the trial judge erred by failing to consider the parties' reconciliation on the amount overpaid and the prop…
Source excerpt
- Value Added Tax
- Exempt Supplies
- Incidental Services
- Refund Of Tax
- Interest On Overpayment