Uganda Case Law

Explorer Limited v Uganda Revenue Authority (Application 87 of 2023)

Explorer Limited v Uganda Revenue Authority (Application 87 of 2023) [2024] UGTAT 3 (31 October 2024)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 87 of 2023

Judges

Crystal Kabajwara -Chairperson, Kabakumba, Panel Member, Nangosyah

The Tribunal found that the Applicant had adequately demonstrated the existence of a shareholder loan through a loan agreement, financial statements, and a letter extending the loan term. The Tribunal held that it was unreasonable for the Respondent to demand transactional documentation dating back nearly 20 years, especially when the statutory record-keeping requirement is five years. The Tribunal emphasized that the Respondent's power to recharacterize transactions must be exercised judiciously and rationally, and that in this case, the Respondent failed to provide evidence linking the Appl…

Source excerpt

• Income Tax Assessment
• Related Party Transactions
• Burden Of Proof
• Anti Avoidance Rules
• Substance Over Form
• Statutory Record Keeping

Rwenzori Bottling Company Limited v Uganda Revenue Authority (Application 20 of 2021)

Rwenzori Bottling Company Limited v Uganda Revenue Authority (Application 20 of 2021) [2023] UGTAT 59 (25 January 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 20 of 2021

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Katwe

The Tribunal rejected a timeliness objection and held that the applicant’s declared transaction value for imported wines and spirits should stand.

• Customs Valuation
• Transaction Value Method
• Related Party Transactions
• Tax Assessment
• Procedural Timeliness
• Customs-valuation

Poly Pack Ltd v Uganda Revenue Authority & Anor (Application No. 9 of 2014)

Poly Pack Ltd v Uganda Revenue Authority & Anor (Application No. 9 of 2014) [2016] UGTAT 1 (14 September 2016)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. 9 of 2014

Judges

Ali, Panel Member, Mugenyi, Chairperson

The Tribunal vacated a penal VAT assessment against Polypack Limited, finding no taxable supply arose after the tenancy expired and no consideration was paid.

• Vat Assessment
• Rental Income Taxation
• Penal Tax Liability
• Taxable Supply
• Related Party Transactions
• Vat-assessment