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Uganda Case Law

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Tax Law [2023] UGTAT 3

Essential Auto Parts Limited v Uganda Revenue Authority (Application No. 180 of 2022)

Essential Auto Parts Limited v Uganda Revenue Authority (Application No. 180 of 2022) [2023] UGTAT 3 (20 February 2023)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application No. 180 of 2022
Judges
Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tax Appeals Tribunal dismissed Essential Auto Parts Limited’s application as time barred after finding it was filed long after the statutory 30-day limit.

  • Limitation Periods
  • Tax Assessment Objections
  • Jurisdiction Of Tax Appeals Tribunal
  • Extension Of Time
  • Tax-appeals-tribunal
  • Time-bar
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Tax Law [2021] UGTAT 29

Safari Clothing (U) Limited v Uganda Revenue Authority

Safari Clothing (U) Limited v Uganda Revenue Authority (Miscellaneous Application 26 of 2021) [2021] UGTAT 29 (22 July 2021)

Court
Tax Appeals Tribunal (Uganda)
Case number
Miscellaneous Application 26 of 2021
Judges
Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal dismissed an application to extend time, holding the taxpayer had not shown sufficient cause and should have filed in the Tribunal after objection decisions.

  • Extension Of Time
  • Tax Assessment Objections
  • Review Of Tax Decisions
  • Procedural Discretion
  • Burden Of Proof
  • Extension-of-time
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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.

Source links and collection timestamps are retained alongside the indexed records.