Uganda Case Law

Commissioner General and Another v Airtel Uganda Limited

Commissioner General and Another v Airtel Uganda Limited [2023] UGSC 33 (12 September 2023)

Court

Supreme Court of Uganda

Judge

Mwondha, JSC, Mike Chibita, JSC, Elizabeth Musoke, JSC, Tibatemwa-Ekirikubinza, JSC, Tuhaise, JSC

The Supreme Court held that under Section 65(3) of the Value Added Tax Act, penal tax accrues on unpaid VAT from the due date, regardless of whether the taxpayer has lodged an objection or paid 30% of the disputed tax as required by the Tax Appeals Tribunal Act. The Court found that neither the Tax Appeals Tribunal Act nor the Constitution expressly suspends the accrual of penal tax during the pendency of objection proceedings or appeals. The Court emphasized that statutory interpretation of tax laws must be based on clear language, and no suspension of penal tax can be implied where Parliame…

Source excerpt

• Vat Assessment
• Penal Tax
• Tax Objections
• Tax Appeals Tribunal Procedure
• Statutory Interest
• Tax Refunds

East African Investment Limited v Uganda Revenue Authority (Application No. TAT 6 of 2019)

East African Investment Limited v Uganda Revenue Authority (Application No. TAT 6 of 2019) [2020] UGTAT 22 (7 September 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 6 of 2019

Judges

Ali, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that East African Investment Limited was entitled to part of its VAT input credit, including qualifying pre-registration supplies and services incidental to goods.

• Vat Input Credit
• Vat Registration
• Mixed Supply Goods Services
• Statutory Interest
• Tax Refunds
• Vat-input-credit