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Tax Law [2025] UGHCCD 6

Millenium 2000 Uganda Limited v The Commissioner General Uganda Revenue Authority (Misc Cause 341 of 2021)

Millenium 2000 Uganda Limited v The Commissioner General Uganda Revenue Authority (Misc Cause 341 of 2021) [2025] UGHCCD 6 (23 January 2025)

Court
HC: Civil Division (Uganda)
Case number
Misc Cause 341 of 2021
Judge
Boniface Wamala, J

The High Court dismissed a judicial review challenge to URA tax demands, holding that the applicant had to first use the Tax Procedures Code Act remedies.

  • Judicial Review
  • Exhaustion Of Remedies
  • Tax Assessment
  • Tax Appeals Tribunal
  • Jurisdiction
  • Taxpayer Rights
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Tax Law [2024] UGCommC 218

Kuku Foods Uganda Limited v Uganda Revenue Authority

Kuku Foods Uganda Limited v Uganda Revenue Authority (Civil Appeal 36 of 2021) [2024] UGCommC 218 (30 July 2024)

Court
Commercial Court of Uganda
Case number
Civil Appeal 36 of 2021
Judge
Mutesi, J

The High Court held that the omission by the exporter to sign the certificates of origin was a major and fatal defect, not a minor or curable error. The COMESA Rules of Origin and Implementation Procedures require both the exporter's original signature and authentication by the designated authority for a certificate of origin to be valid. The absence of the exporter's signature invalidates the certificate ab initio and disentitles the goods to preferential tariff treatment. The duty to provide valid documentation rests solely on the importer, and the customs authority is not legally obliged t…

Source excerpt

  • Preferential Tariff Treatment
  • Rules Of Origin
  • Certificate Of Origin Requirements
  • Customs Imports
  • Tax Assessment
  • Trade Protocols
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Tax Law [2023] UGCommC 165

Uganda Revenue Authority v Tamale & Co. Advocates

Uganda Revenue Authority v Tamale & Co. Advocates (Civil Appeal 11 of 2020) [2023] UGCommC 165 (29 December 2023)

Court
Commercial Court of Uganda
Case number
Civil Appeal 11 of 2020
Judge
Mutesi, J

The High Court held that VAT liability can arise before VAT registration where registration was required, and upheld an additional assessment against the respondent.

  • Vat Liability
  • Tax Assessment
  • Effective Date Of Registration
  • Statutory Interpretation
  • Equitable Estoppel
  • Vat-liability
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Tax Law [2023] UGCommC 164

M-KOPA Uganda Limited v Uganda Revenue Authority

M-KOPA Uganda Limited v Uganda Revenue Authority (Civil Appeal 7 of 2021) [2023] UGCommC 164 (29 December 2023)

Court
Commercial Court of Uganda
Case number
Civil Appeal 7 of 2021
Judge
Mutesi, J

The High Court dismissed M-KOPA Uganda Limited’s appeal and upheld withholding tax assessments, finding its financial statements and returns showed interest had been paid.

  • Withholding Tax
  • Interest Deductions
  • Tax Assessment
  • Tax Evasion
  • Income Tax Returns
  • Withholding-tax
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Tax Law [2023] UGTAT 38

Living Goods Limited v Uganda Revenue Authority (Application 85 of 2021)

Living Goods Limited v Uganda Revenue Authority (Application 85 of 2021) [2023] UGTAT 38 (5 October 2023)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application 85 of 2021
Judges
Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal set aside VAT assessments for December 2016 and January 2017, holding that Living Goods was not liable for VAT during a period before effective registration.

  • Vat Registration
  • Tax Assessment
  • Taxpayer Status
  • Administrative Decisions
  • Vat-registration
  • Vat-assessment
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Tax Law [2023] UGTAT 29

Hub Establishments Limited v Uganda Revenue Authority (Application 34 of 2022)

Hub Establishments Limited v Uganda Revenue Authority (Application 34 of 2022) [2023] UGTAT 29 (29 June 2023)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application 34 of 2022
Judges
Ali, Panel Member, Mugerwa, Katwe

The tribunal found that while the applicant provided invoices and a consolidated receipt for the purchases from Suave Engineering Ltd, the authenticity and credibility of the receipt were questionable as it was issued 10 months after the transactions and could not be corroborated by the supplier's records. Only a portion of the claimed payments was reflected in Suave Engineering Ltd's cash book and ledger. The applicant failed to provide credible evidence to account for the variance or to prove that the full amount of the transactions took place. The burden of proof rested on the applicant to…

Source excerpt

  • Input Vat Credit
  • Tax Assessment
  • Burden Of Proof
  • Evidence Of Payment
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Tax Law [2023] UGTAT 28

Human Resource Managers' Association of Uganda v Uganda Revenue Authority (Application 47 of 2022)

Human Resource Managers' Association of Uganda v Uganda Revenue Authority (Application 47 of 2022) [2023] UGTAT 28 (27 June 2023)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application 47 of 2022
Judges
Ali, Panel Member, Akabway, Katwe

The Tribunal held that tax exemption under section 2(bb) of Uganda’s Income Tax Act requires both eligibility and a current written ruling from the Commissioner. The application was dismissed.

  • Income Tax Exemption
  • Tax Assessment
  • Non Profit Organizations
  • Statutory Interpretation
  • Income-tax-exemption
  • Tax-assessment
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Tax Law [2023] UGTAT 26

Musiime v Uganda Revenue Authority (Application 204 of 2022)

Musiime v Uganda Revenue Authority (Application 204 of 2022) [2023] UGTAT 26 (21 June 2023)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application 204 of 2022
Judges
Mugenyi, Chairperson, Katwe, Panel Member, Ali

The Tribunal held that a Range Rover Velar given to the applicant was a genuine gift and exempt from income tax under section 21(1)(j).

  • Income Tax Exemption
  • Gifts And Taxation
  • Burden Of Proof
  • Tax Assessment
  • Property Income
  • Income-tax-exemption
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Tax Law [2023] UGCommC 155

Gakou Brothers Enterprises Limited v Uganda Revenue Authority

Gakou Brothers Enterprises Limited v Uganda Revenue Authority (Civil Appeal 55 of 2021) [2023] UGCommC 155 (24 March 2023)

Court
Commercial Court of Uganda
Case number
Civil Appeal 55 of 2021
Judge
Abinyo, J

The High Court upheld tax assessments against Gakou Brothers Enterprises Limited, finding the taxpayer failed to prove the assessments were excessive and the Commissioner’s 24% mark-up was justified.

  • Tax Assessment
  • Burden Of Proof
  • Administrative Discretion
  • Fair Hearing
  • Evidence Admissibility
  • Tax-assessment
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Tax Law [2023] UGTAT 59

Rwenzori Bottling Company Limited v Uganda Revenue Authority (Application 20 of 2021)

Rwenzori Bottling Company Limited v Uganda Revenue Authority (Application 20 of 2021) [2023] UGTAT 59 (25 January 2023)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application 20 of 2021
Judges
Mugenyi, Chairperson, Akabway, Panel Member, Katwe

The Tribunal rejected a timeliness objection and held that the applicant’s declared transaction value for imported wines and spirits should stand.

  • Customs Valuation
  • Transaction Value Method
  • Related Party Transactions
  • Tax Assessment
  • Procedural Timeliness
  • Customs-valuation
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Uganda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

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