Uganda Case Law

Real Task Agencies Limited v Uganda Revenue Authority and Others

Real Task Agencies Limited v Uganda Revenue Authority and Others (Miscellaneous Cause No. 069 of 2023) [2025] UGHCCD 61 (21 May 2025)

Court

HC: Civil Division (Uganda)

Case number

Miscellaneous Cause No. 069 of 2023

Judge

Simon Peter M. Kinobe, J

The High Court dismissed a judicial review challenge to tax assessments, holding that the dispute concerned the merits of a taxation decision and belonged before the Tax Appeals Tribunal.

• Judicial Review
• Tax Assessment Disputes
• Jurisdiction Of High Court
• Tax Appeals Tribunal Procedure
• Prerogative Orders
• Procedural Fairness

Uganda Revenue Authority v Tata Uganda Limited

Uganda Revenue Authority v Tata Uganda Limited (Miscellaneous Application 2084 of 2023) [2024] UGCommC 211 (31 July 2024)

Court

Commercial Court of Uganda

Case number

Miscellaneous Application 2084 of 2023

Judge

Harriet Grace Magala, J

The High Court granted Uganda Revenue Authority leave to adduce additional evidence on the origin of imported goods in an appeal from the Tax Appeals Tribunal.

• Adducing Additional Evidence
• Tax Appeals Tribunal Procedure
• Preferential Tariff Treatment
• Rules Of Origin
• Appeals On Points Of Law
• Adducing-additional-evidence

Naluswa & Another v Uganda Revenue Authority

Naluswa & Another v Uganda Revenue Authority (Civil Suit 658 of 2019) [2024] UGCommC 149 (15 May 2024)

Court

Commercial Court of Uganda

Case number

Civil Suit 658 of 2019

Judge

Abinyo, J

The court determined that the seizure of the Plaintiffs' goods by the Defendant constituted a taxation decision under the East African Community Customs Management Act, 2004 and the Tax Appeals Tribunal Act. The issuance of a seizure notice for uncustomed goods falls within the definition of a taxation decision, and any dispute arising from such a decision is a tax dispute. The proper procedure required the Plaintiffs to first seek review from the Commissioner and, if aggrieved, appeal to the Tax Appeals Tribunal. The High Court's jurisdiction in tax matters is appellate, not original, and on…

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• Jurisdiction Of High Court
• Tax Appeals Tribunal Procedure
• Seizure Of Uncustomed Goods
• Taxation Decisions
• Preliminary Objection
• Recovery Of Impounded Goods

Safari Clothing (Uganda) Limited v Uganda Revenue Authority

Safari Clothing (Uganda) Limited v Uganda Revenue Authority (Civil Appeal 12 of 2021) [2024] UGCommC 11 (30 January 2024)

Court

Commercial Court of Uganda

Case number

Civil Appeal 12 of 2021

Judge

Kahigi Asiimwe, J

The High Court dismissed a tax appeal because the notice of appeal failed to state questions of law, as required for appeals from the Tax Appeals Tribunal.

• Tax Appeals Tribunal Procedure
• Notice Of Appeal Requirements
• Questions Of Law Only
• Extension Of Time
• Costs Follow Event
• Tax-appeals-tribunal-procedure

Mboya and Another v Uganda Revenue Authority

Mboya and Another v Uganda Revenue Authority (Civil Suit 472 of 2017) [2023] UGHCCD 358 (21 November 2023)

Court

HC: Civil Division (Uganda)

Case number

Civil Suit 472 of 2017

Judge

Nambayo, J

The High Court determined that it does not have original jurisdiction to hear tax or customs disputes as a court of first instance. The proper procedure requires an aggrieved party to first seek review from the Commissioner of Uganda Revenue Authority under the East African Customs Management Act, 2004. If dissatisfied, the party must then appeal to the Tax Appeals Tribunal as mandated by the Tax Appeals Tribunal Act. Only after exhausting these avenues may the matter be brought before the High Court on appeal. The Plaintiffs failed to follow this statutory procedure after the dismissal of th…

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• Jurisdiction Of High Court
• Tax Dispute Resolution
• Tax Appeals Tribunal Procedure
• Customs Forfeiture
• Procedural Requirements

Dr. Higenyi v Uganda Revenue Authority (Application 90 of 2023)

Dr. Higenyi v Uganda Revenue Authority (Application 90 of 2023) [2023] UGTAT 61 (14 November 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 90 of 2023

Judges

Mugenyi, Chairperson, Katwe, Panel Member, Najjemba

The tribunal held that payment of 30% of the tax in dispute is a statutory and mandatory requirement under Section 15 of the Tax Appeals Tribunal Act. The applicant's argument that impoundment of a vehicle valued at more than 30% of the tax liability constitutes payment was rejected. The law requires actual payment in cash, not mere seizure or holding of assets. Furthermore, the value of the impounded vehicle was less than the required 30%, and even if it were sufficient, the statutory requirement is for payment, not asset impoundment. The tribunal found that the applicant had not paid the re…

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• Tax Appeals Tribunal Procedure
• Payment Of 30 Percent Tax
• Preliminary Objection
• Capital Gains Tax
• Asset Impoundment

Baliddawa v Uganda Revenue Authority (TAT Application 52 of 2023)

Baliddawa v Uganda Revenue Authority (TAT Application 52 of 2023) [2023] UGTAT 10 (29 September 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application 52 of 2023

Judges

Ali, Panel Member, Mugerwa, Katwe

The tribunal found that the applicant received the objection decision on 12th March 2022 and was required to file an application for review by 12th April 2022. Instead, the application was filed on 3rd April 2023, nearly a year late. No application for extension of time was made, and no reason was advanced for the delay. The statutory timelines for filing are matters of substantive law and must be strictly complied with. The tribunal therefore upheld the preliminary objection and dismissed the application as being filed out of time, awarding costs to the respondent.

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• Tax Appeals Tribunal Procedure
• Filing Out Of Time
• Preliminary Objection
• Rental Income Tax

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…

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

Commissioner General, Uganda Revenue Authority v Airtel (U) Limited

Commissioner General, Uganda Revenue Authority v Airtel (U) Limited (Civil Appeal 32 of 2020) [2023] UGSC 64 (12 September 2023)

Court

Supreme Court of Uganda

Case number

Civil Appeal 32 of 2020

Judge

Owiny-Dollo, DCJ, Mwondha, JSC, Mike Chibita, JSC, Elizabeth Musoke, JSC, Stephen Musota, JSC

The Supreme Court held that penal tax under Section 65(3) of the Value Added Tax Act continues to accrue on unpaid tax from the due date, even when a taxpayer lodges an objection or appeal. The Court found no statutory provision in either the Value Added Tax Act or the Tax Appeals Tribunal Act that suspends the accrual of penal tax during the pendency of objection proceedings. The requirement to pay 30% of the disputed tax under Section 15(1) of the TAT Act is a procedural prerequisite for lodging an objection, not a suspension of penal tax on the remaining balance. The Court emphasized that…

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• Vat Assessment
• Penal Tax
• Tax Objections
• Interest On Tax Arrears
• Tax Appeals Tribunal Procedure

Ballore Transport and Logistics Limited v Uganda Revenue Authority

Ballore Transport and Logistics Limited v Uganda Revenue Authority (Civil Appeal 49 of 2021) [2023] UGCommC 74 (1 September 2023)

Court

Commercial Court of Uganda

Case number

Civil Appeal 49 of 2021

Judge

Kahigi Asiimwe, J

The High Court upheld a PAYE assessment on employee fuel cards, finding the appellant failed to show the fuel was used in performing employment duties.

• Withholding Tax Assessment
• Paye On Fuel Allowances
• Tax Appeals Tribunal Procedure
• Employment Income Exemptions
• Tax-law
• Paye