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Uganda decisions
Decisions matching the current search
Matovu v Uganda Revenue Authority (Miscellaneous Cause 15 of 2023) [2023] UGTAT 42 (4 September 2023)
The Tribunal dismissed an application to extend time for a tax review, finding the applicant gave no reasonable excuse for missing the statutory deadline.
Kageruka v Uganda Revenue Authority (Application 232 of 2022) [2023] UGTAT 56 (20 March 2023)
The Tax Appeals Tribunal held that Kageruka David’s application challenging an agency notice was time barred and dismissed it with costs to URA.
Farola Supplies Limited v Uganda Revenue Authority (Miscellaneous Application 2 of 2023) [2023] UGTAT 23 (14 March 2023)
The Tax Appeals Tribunal granted Farola Supplies Limited leave to file its tax review application out of time, accepting that counsel’s failure should not be visited on the company.
Zarin Pharmaceuticals Limited v Uganda Revenue Authority (Miscellaneous Application No. 197 of 2022) [2023] UGTAT 1 (23 February 2023)
The Tribunal dismissed an application to extend time for filing a tax review, finding that service of the objection decision was valid and the nearly four-year delay was unjustified.
Latitude Zero Degrees Limited v Uganda Revenue Authority (Application 99 of 2021) [2022] UGTAT 25 (21 April 2022)
The Tribunal held that a penal tax assessment for unstamped goods was a valid tax decision, and the applicant’s objection was out of time.
Kansai Plascon (U) Limited v Uganda Revenue Authority (Tax Application No. Tribunal 135 of 2020) [2021] UGTAT 2 (18 May 2021)
The Tribunal dismissed an application to extend time to object to a tax assessment, finding the delay unjustified and the Commissioner's refusal reasonable.
Kasai Plascon (U) Limited v Uganda Revenue Authority (Application No. TAT 135 of 2020) [2020] UGTAT 28 (11 September 2020)
The Tribunal dismissed Kansai Plascon’s application to extend time to object to a tax assessment, finding no illegality, irrationality, or impropriety in URA’s refusal.
Photon Technologies Ltd v The Commissioner General Uganda Revenue Authority (Miscellaneous Cause No. 14 of 2016) [2016] UGCommC 69 (5 October 2016)
The court found that the Respondent failed to provide any documentary evidence of a written objection decision served on the Applicant within the statutory 30-day period after the objection was lodged. The Respondent's reliance on a demand for taxes did not satisfy the statutory requirement for a written objection decision. Under section 33B(6) of the Value Added Tax Act, the Applicant was entitled to elect to treat its objection as allowed, and this election was binding on the Respondent. Any enforcement or recovery measures taken by the Respondent after the Applicant's election were ultra v…
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