Uganda Case Law

Rutega v Uganda Revenue Authority

Rutega v Uganda Revenue Authority (Civil Appeal No. 35 of 2003) [2005] UGCA 94 (1 January 2005)

Court

Court of Appeal of Uganda

Case number

Civil Appeal No. 35 of 2003

Judge

Mukasa-Kikonyogo, DCJ, Twinomujuni, JA, Kitumba, JA

The Court of Appeal held that Sam Rutega was an employee of PSF, not a consultant, and that he was not liable for interest on late-paid tax caused by the employer’s failure to withhold and remit it.

• Employment Status For Tax
• Withholding Tax Obligations
• Interest On Late Tax Payment
• Contractual Interpretation
• Tax Appeals Process
• Income-tax