Uganda Case Law

Wananchi Group Uganda Limited v Uganda Revenue Authority

Wananchi Group Uganda Limited v Uganda Revenue Authority (Miscellaneous Application No 1024 of 2025) [2025] UGCommC 102 (31 May 2025)

Court

Commercial Court of Uganda

Case number

Miscellaneous Application No 1024 of 2025

Judge

Susan Odongo, J

The High Court granted a 6-month stay of execution pending appeal in a tax dispute over CAM card classification and import duty, finding the appeal arguable and the application timely.

• Stay Of Execution
• Tax Assessment Dispute
• Import Duty Classification
• Security For Due Performance
• Substantial Loss
• Timeliness Of Application

Kalungi Estates Limited v Uganda Revenue Authority

Kalungi Estates Limited v Uganda Revenue Authority (Civil Appeal 34 of 2025) [2025] UGCommC 80 (13 May 2025)

Court

Commercial Court of Uganda

Case number

Civil Appeal 34 of 2025

Judge

Mutesi, J

The High Court set aside a Tax Appeals Tribunal ruling that went beyond an injunction application and prejudged the merits of a pending tax dispute.

• Tax Assessment Dispute
• Temporary Injunctions
• Pay Now Argue Later Principle
• Preliminary Objection
• Fair Hearing Rights
• Tax-appeals

Asiimwe T/A Assy Lodges v Uganda Revenue Authority

Asiimwe T/A Assy Lodges v Uganda Revenue Authority (Miscellaneous Cause 21 of 2025) [2025] UGTAT 3 (21 March 2025)

Court

Tax Appeals Tribunal (Uganda)

Case number

Miscellaneous Cause 21 of 2025

Judges

Nambi, Panel Member, Najjemba, Safi

The Tribunal granted an extension of time to appeal, treating the ADR decision as the relevant taxation decision and finding sufficient cause for delay.

• Extension Of Time
• Tax Assessment Dispute
• Alternative Dispute Resolution
• Objection Decision Review
• Extension-of-time
• Tax-assessment-dispute

Nile Breweries Limited v Uganda Revenue Authority

Nile Breweries Limited v Uganda Revenue Authority (Miscellaneous Application 87 of 2024) [2024] UGTAT 1 (5 July 2024)

Court

Tax Appeals Tribunal (Uganda)

Case number

Miscellaneous Application 87 of 2024

Judges

Ali, Panel Member, Katwe, Najjemba

The tribunal found that the applicant had established a prima facie case with a probability of success by demonstrating that the respondent may have unlawfully assessed Local Excise Duty and VAT on exported goods. The applicant's willingness to pay the statutory 30% of the disputed tax, albeit in installments due to the substantial amount and potential impact on business operations, distinguished it from litigants who fail to comply with statutory requirements. The tribunal held that the applicant would suffer irreparable injury if forced to pay the entire amount at once, as this would jeopar…

Source excerpt

• Temporary Injunction
• Tax Assessment Dispute
• Payment In Installments
• Excise Duty On Exports
• Vat On Exports

Makinen Huganda Limited v Uganda Revenue Authority (Application 143 of 2023)

Makinen Huganda Limited v Uganda Revenue Authority (Application 143 of 2023) [2023] UGTAT 41 (13 April 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 143 of 2023

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal sustained a preliminary objection and dismissed this tax application because the taxpayer had not paid 30% of the assessed tax as required by section 15.

• Tax Assessment Dispute
• Preliminary Objection
• Mandatory Tax Payment
• Constitutional Challenge To Tax Law
• Tax-assessment-dispute
• Preliminary-objection

Ahmed Said Ali v Uganda Revenue Authority (TAT Application 241 of 2022)

Ahmed Said Ali v Uganda Revenue Authority (TAT Application 241 of 2022) [2023] UGTAT 9 (22 March 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application 241 of 2022

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal held the tax appeal was filed out of time and dismissed it with costs, though it accepted the applicant had paid the required 30% tax deposit.

• Tax Assessment Dispute
• Statutory Timelines
• Preliminary Objections
• Payment Of Tax Before Appeal
• Tax-appeals
• Statutory-deadlines

Stabic Bank v Uganda Revenue Authority (Taxation Application No. 56 of 2019)

Stabic Bank v Uganda Revenue Authority (Taxation Application No. 56 of 2019) [2022] UGTAT 7 (2 March 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Application No. 56 of 2019

Judges

Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that performance bonds, advance payment bonds and generic guarantees were indemnity bonds, but bid bonds were not and stayed at the nominal rate.

• Stamp Duty Liability
• Interpretation Of Indemnity Bonds
• Classification Of Bonds
• Tax Assessment Dispute
• Contractual Instruments
• Statutory Interpretation

Bullion Refinery Limited v Uganda Revenue Authority (Application No. TAT 36 of 2021)

Bullion Refinery Limited v Uganda Revenue Authority (Application No. TAT 36 of 2021) [2021] UGTAT 7 (23 September 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 36 of 2021

Judges

Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that Section 15(1) of the Tax Appeals Tribunal Act requires a taxpayer to pay 30% of the tax assessed or the undisputed portion before filing an objection. The Supreme Court decision in Uganda Projects Implementation and Management Centre v Uganda Revenue Authority is binding and upholds the constitutionality of this requirement where the dispute concerns the quantum of tax. The Tribunal found that the applicant's objection related to the assessed tax amount, not solely to legal interpretation, and thus the deposit requirement applied. The applicant failed to pay the 30% dep…

Source excerpt

• Tax Assessment Dispute
• Deposit Requirement
• Constitutional Right To Fair Hearing
• Preliminary Objection
• Payment Of Tax Pending Appeal

Uganda Revenue Authority v Uganda Communications Commission (HCT-00-CC-MA 654 of 2006)

Uganda Revenue Authority v Uganda Communications Commission (HCT-00-CC-MA 654 of 2006) [2007] UGCommC 4 (18 January 2007)

Court

Commercial Court of Uganda

Case number

HCT-00-CC-MA 654 of 2006

The High Court granted a stay of execution pending appeal against a Tax Appeals Tribunal decision, holding that section 28 of the Act supported preserving the appeal’s effectiveness.

• Stay Of Execution
• Tax Appeals Tribunal Procedure
• Income Tax Objection
• Tax Assessment Dispute
• Refund Of Taxes
• Appellate Review