Uganda Case Law

Game Discount v Uganda Revenue Authority (Application No. TAT 25 of 2020)

Game Discount v Uganda Revenue Authority (Application No. TAT 25 of 2020) [2021] UGTAT 13 (5 July 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 25 of 2020

Judges

Ali, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal dismissed a tax appeal as time barred, holding that the applicant filed outside the 45-day limit and that later letters did not revive the cause.

• Customs Valuation
• Limitation Periods
• Locus Standi
• Tax Assessment Review
• Time-barred-appeal
• Customs-valuations