Uganda Case Law

Amatheon Agri Uganda Limited v Uganda Revenue Authority (TAT Application 7 of 2021)

Amatheon Agri Uganda Limited v Uganda Revenue Authority (TAT Application 7 of 2021) [2022] UGTAT 19 (18 August 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application 7 of 2021

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Katwe

The Tribunal allowed refund claims for VAT paid in error on exempt imports, but upheld an apportioned input tax liability and refused issues outside the objection.

• Vat Input Credit
• Tax Apportionment
• Tax Refund
• Exempt Imports
• Legitimate Expectation
• Vat-refund