Baliddawa v Uganda Revenue Authority (TAT Application 52 of 2023)
Baliddawa v Uganda Revenue Authority (TAT Application 52 of 2023) [2023] UGTAT 10 (29 September 2023)
The tribunal found that the applicant received the objection decision on 12th March 2022 and was required to file an application for review by 12th April 2022. Instead, the application was filed on 3rd April 2023, nearly a year late. No application for extension of time was made, and no reason was advanced for the delay. The statutory timelines for filing are matters of substantive law and must be strictly complied with. The tribunal therefore upheld the preliminary objection and dismissed the application as being filed out of time, awarding costs to the respondent.
Source excerpt
- Tax Appeals Tribunal Procedure
- Filing Out Of Time
- Preliminary Objection
- Rental Income Tax