Uganda Case Law

Uganda Revenue Authority v Kasai Plascon (Application No. TAT 146 of 2020)

Uganda Revenue Authority v Kasai Plascon (Application No. TAT 146 of 2020) [2020] UGTAT 27 (11 September 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 146 of 2020

Judges

Katwe, Panel Member, Akabway, Mugenyi, Chairperson

The Tribunal held that while amendments to pleadings, including counterclaims, are generally permitted to determine the real questions in controversy, such amendments must not cause injustice or prejudice to the other party or to third parties not before the Tribunal. In this case, the applicant sought to amend its Statement of Reasons to introduce a counterclaim for taxes allegedly due from the respondent as a withholding agent in a share sale. However, the Tribunal found that the applicant had not served any tax assessment on the respondent or the selling shareholders, which is a prerequisi…

Source excerpt

• Amendment Of Pleadings
• Counterclaims
• Withholding Tax
• Capital Gains Tax
• Tax Assessment Procedure

Housing Finance Bank Ltd v Commissioner General URA (HCCS 259 of 2014)

Housing Finance Bank Ltd v Commissioner General URA (HCCS 259 of 2014) [2017] UGCommC 54 (6 April 2017)

Court

Commercial Court of Uganda

Case number

HCCS 259 of 2014

The court found that the Agency Notice issued by the Defendant was invalid because it was issued simultaneously with the tax assessment, contrary to the statutory requirement that a taxpayer must be given a 45-day window to object to an assessment before an Agency Notice can be lawfully issued. The Defendant failed to prove proper service of the assessment notice on the taxpayer, and the purported service through an agent at an address no longer associated with the taxpayer was insufficient. The Plaintiff was not liable for the tax because the delay in executing the Agency Notice was caused b…

Source excerpt

• Agency Notices
• Tax Assessment Procedure
• Third Party Liability
• Service Of Process
• Capital Gains Tax
• Vat

Commissioner General URA Vs Zain International BV

Commissioner General URA Vs Zain International BV (Civil Appeal No. 0011 of 2012) [2014] UGCA 120 (10 September 2014)

Court

Court of Appeal of Uganda

Case number

Civil Appeal No. 0011 of 2012

The Court of Appeal held that judicial review was competent in a tax dispute, upheld certiorari for procedural impropriety, and dismissed the appeal.

• Judicial Review
• Tax Assessment Procedure
• Jurisdiction Of Tax Authorities
• Procedural Impropriety
• Remedies In Tax Disputes
• Judicial-review