Uganda Case Law

Uganda Revenue Authority v Jacobsen Uganda Power Plant Co. Limited

Uganda Revenue Authority v Jacobsen Uganda Power Plant Co. Limited (Civil Appeal 26 of 2018) [2023] UGCommC 159 (17 February 2023)

Court

Commercial Court of Uganda

Case number

Civil Appeal 26 of 2018

Judge

Wabwire, J

The court found that the 15,000 Euros paid by the respondent to JELCO was a reimbursement of expenses incurred by JELCO in Norway, not a management charge or income derived from Uganda. The evidence showed that air tickets and related expenses were procured and paid for outside Uganda, and the respondent merely reimbursed JELCO. Under the Income Tax Act, such reimbursements do not constitute taxable income or management charges, and thus are not subject to Withholding Tax. Regarding VAT, the court held that the place of supply for the reimbursed services was outside Uganda, and VAT had alread…

Source excerpt

• Withholding Tax
• Value Added Tax
• Management Charges
• Source Of Income
• Reimbursable Expenses
• Burden Of Proof

Intertek Testing Services International Limited v Uganda Revenue Authority

Intertek Testing Services International Limited v Uganda Revenue Authority (Civil Appeal 5 of 2002) [2003] UGCommC 131 (4 December 2003)

Court

Commercial Court of Uganda

Case number

Civil Appeal 5 of 2002

Judge

Ogoola James, j

The High Court held that withholding tax was lawfully assessed on payments to non-UK inspection entities for pre-shipment services and dismissed the appeal.

• Withholding Tax
• Source Of Income
• International Taxation
• Double Taxation Agreement
• Withholding-tax
• Source-of-income

Intertek Testing Services International Ltd v Uganda Revenue Authority

Intertek Testing Services International Ltd v Uganda Revenue Authority (Civil Appeal No. 5 of 2002) [2003] UGCommC 21 (3 December 2003)

Court

Commercial Court of Uganda

Case number

Civil Appeal No. 5 of 2002

The High Court held that withholding tax on pre-shipment inspection services paid to non-UK entities was lawful because the income was sourced from Uganda.

• Withholding Tax
• Source Of Income
• International Taxation
• Double Taxation Agreements
• Withholding-tax
• Source-of-income