Uganda Case Law

MTN Uganda Ltd v Uganda Revenue Authority (TAT Application No. 15 of 2018)

MTN Uganda Ltd v Uganda Revenue Authority (TAT Application No. 15 of 2018) [2020] UGTAT 7 (19 May 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application No. 15 of 2018

Judges

Katwe, Panel Member, Ali, Mugenyi, Chairperson

The Tribunal found that while the applicant was permitted to use the Standard Alternative Method, it failed to properly apportion shared costs between taxable telecom services and exempt mobile money services as required by Regulation 14 of the VAT Regulations and S. 28(10) of the VAT Act. The respondent acted within its legal mandate in requiring the applicant to attribute and apportion input tax accordingly. The Tribunal held that the applicant's proposal for apportionment was not automatically accepted and must comply with statutory requirements. The VAT assessment was upheld as the applic…

Source excerpt

• Vat Apportionment
• Input Tax Credit
• Standard Alternative Method
• Tax Assessment
• Retrospective Application
• Tax Refund

Uganda Revenue Authority v Shoprite Checkers (U) Ltd (HCT - 00 - CC - CA - 15 - 2008)

Uganda Revenue Authority v Shoprite Checkers (U) Ltd (HCT - 00 - CC - CA - 15 - 2008) [2009] UGHC 258 (17 September 2009)

Court

High Court of Uganda

Case number

HCT - 00 - CC - CA - 15 - 2008

Judge

Kiryabwire, J

High Court tax appeal on VAT input credit and withholding tax refund, ruling on SAM approval, estoppel, retrospectivity, and tax objection payment rules.

• Vat Input Tax Credit
• Standard Alternative Method
• Commissioner General Approval
• Withholding Tax Refund
• Tax Appeals Tribunal Procedure
• Taxpayer Payment Obligations