Uganda Case Law

Goal Relief Development Organisation v Uganda Revenue Authority

Goal Relief Development Organisation v Uganda Revenue Authority (Civil Appeal 50 of 2023) [2024] UGCommC 272 (19 August 2024)

Court

Commercial Court of Uganda

Case number

Civil Appeal 50 of 2023

Judge

Ocaya, J

The High Court dismissed a tax appeal, holding that Goal Ireland’s 10% retention was a management fee subject to withholding tax and that software-license payments and imported services attracted tax.

• Withholding Tax
• Vat On Imported Services
• Royalty Payments
• Management Fees
• International Payments
• Tax Appeals

Eco Bus Company Limited v Uganda Revenue Authority

Eco Bus Company Limited v Uganda Revenue Authority (Miscellaneous Application 28 of 2023) [2023] UGTAT 18 (22 December 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Miscellaneous Application 28 of 2023

Judges

Mugenyi, Chairperson, Katwe, Panel Member, Mugerwa

The Tribunal found that the applicant's request for extension of time to file an application for review was made more than three years after the date of the taxation decision, far exceeding the statutory maximum of six months allowed for such applications under Section 16(7) of the Tax Appeals Tribunal Act. The Tribunal emphasized that statutory timelines are matters of substantive law and not mere technicalities, and must be strictly complied with. While the law recognizes that mistakes by counsel may, in some circumstances, constitute sufficient cause for extension, the applicant failed to…

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• Extension Of Time
• Tax Appeals
• Statutory Timelines
• Application For Review

Uganda Revenue Authority v National Social Security Fund

Uganda Revenue Authority v National Social Security Fund (Civil Application 43 of 2023) [2023] UGCA 162 (24 March 2023)

Court

Court of Appeal of Uganda

Case number

Civil Application 43 of 2023

Judges

Kihika, JA

The Court found that, pursuant to Section 12 of the Judicature Act, a single justice of the Court of Appeal has jurisdiction to hear and determine interlocutory applications, including substantive applications for stay of execution, and that Rule 53(2) of the Court of Appeal Rules is void to the extent of its inconsistency with the Act. However, on the merits, the applicant failed to provide material evidence establishing a prima facie case or likelihood of success on appeal, nor did it demonstrate irreparable damage or that the appeal would be rendered nugatory if the stay was not granted. T…

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• Stay Of Execution
• Tax Appeals
• Jurisdiction Of Single Justice
• Balance Of Convenience
• Irreparable Damage
• Right Of Appeal

Uganda Revenue Authority v M-Kopa Uganda Ltd

Uganda Revenue Authority v M-Kopa Uganda Ltd (Miscellaneous Application No. 697 of 2019) [2022] UGCommC 18 (13 April 2022)

Court

Commercial Court of Uganda

Case number

Miscellaneous Application No. 697 of 2019

Judge

Rwakakooko, J

The High Court dismissed URA’s application for interim stay of execution pending appeal, finding no affidavit evidence of substantial loss, despite no inordinate delay and proposed security.

• Stay Of Execution
• Tax Appeals
• Security For Due Performance
• Substantial Loss
• Delay In Application
• Stay-of-execution

Heritage Oil and Gas Limited v Uganda Revenue Authority

Heritage Oil and Gas Limited v Uganda Revenue Authority (Miscellaneous Application No. 9 of 2017) [2018] UGTAT 2 (9 March 2018)

Court

Tax Appeals Tribunal (Uganda)

Case number

Miscellaneous Application No. 9 of 2017

The Tribunal held that the application is barred by the doctrine of res judicata because the issue of costs, including instruction fees, was directly and substantially in issue in the main applications (TAT No. 26 and 28 of 2010) and was determined when costs were awarded to the respondent. The applicant had the opportunity to challenge the respondent's entitlement to instruction fees during those proceedings but failed to do so. The Tribunal further held that once it has made a final determination and awarded costs, it is functus officio and cannot revisit its own decision except by way of a…

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• Costs Awards
• Res Judicata
• Instruction Fees
• Tax Appeals
• Functus Officio

Uganda Revenue Authority v Tembo Steels Ltd (High Court Miscellaneous Application No. 521 of 2007)

Uganda Revenue Authority v Tembo Steels Ltd (High Court Miscellaneous Application No. 521 of 2007) [2007] UGCommC 83 (18 October 2007)

Court

Commercial Court of Uganda

Case number

High Court Miscellaneous Application No. 521 of 2007

The High Court dismissed Uganda Revenue Authority’s application for stay of execution, finding no sufficient proof that the appeal would be rendered nugatory.

• Stay Of Execution
• Burden Of Proof
• Tax Appeals
• Costs Awards
• Stay-of-execution
• Tax-appeals

Capital Finance Corporation Ltd v Uganda Revenue Authority

Capital Finance Corporation Ltd v Uganda Revenue Authority (Civil Appeal No. 43 of 2000) [2001] UGCA 3 (2 December 2001)

Court

Court of Appeal of Uganda

Case number

Civil Appeal No. 43 of 2000

The Court of Appeal held that Capital Finance’s investment incentive certificate covered all its business activities and allowed its appeal against tax assessment.

• Tax Exemptions
• Investment Incentives
• Credit Institutions
• Tax Appeals
• Corporate Taxation
• Tax-exemptions

Uganda Revenue Authority v China Jiefang (U) Ltd (High Court Civil Appeal No. 57 of 1999)

Uganda Revenue Authority v China Jiefang (U) Ltd (High Court Civil Appeal No. 57 of 1999) [2000] UGCommC 1 (31 January 2000)

Court

Commercial Court of Uganda

Case number

High Court Civil Appeal No. 57 of 1999

The High Court upheld an award of interest on a refund of overpaid tax, holding that the Income Tax Decree required interest and did not leave the matter to discretion.

• Tax Refunds
• Interest On Overpaid Tax
• Statutory Interpretation
• Tax Appeals
• Taxpayer Rights
• Tax-refunds