Uganda Case Law

AIRTEL Uganda Limited v Uganda Revenue Authority (TAT Application No. 10 of 2019)

AIRTEL Uganda Limited v Uganda Revenue Authority (TAT Application No. 10 of 2019) [2020] UGTAT 9 (20 May 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application No. 10 of 2019

Judges

Akabway, Panel Member, Mugenyi, Chairperson, Ali

The Tax Appeals Tribunal allowed Airtel Uganda to add a new ground on whether additional tax assessments were time barred under the Tax Procedure Code Act.

• Tax Assessment Time Limits
• Additional Assessment
• Objection Notice Grounds
• Procedural Discretion
• Statutory Compliance
• Tax-assessment-time-limits