Uganda Case Law

Mboya and Another v Uganda Revenue Authority

Mboya and Another v Uganda Revenue Authority (Civil Suit 472 of 2017) [2023] UGHCCD 358 (21 November 2023)

Court

HC: Civil Division (Uganda)

Case number

Civil Suit 472 of 2017

Judge

Nambayo, J

The High Court determined that it does not have original jurisdiction to hear tax or customs disputes as a court of first instance. The proper procedure requires an aggrieved party to first seek review from the Commissioner of Uganda Revenue Authority under the East African Customs Management Act, 2004. If dissatisfied, the party must then appeal to the Tax Appeals Tribunal as mandated by the Tax Appeals Tribunal Act. Only after exhausting these avenues may the matter be brought before the High Court on appeal. The Plaintiffs failed to follow this statutory procedure after the dismissal of th…

Source excerpt

• Jurisdiction Of High Court
• Tax Dispute Resolution
• Tax Appeals Tribunal Procedure
• Customs Forfeiture
• Procedural Requirements

Britam Insurance Company Uganda Limited v Uganda Revenue Authority (TAT Application No. 68 of 2018)

Britam Insurance Company Uganda Limited v Uganda Revenue Authority (TAT Application No. 68 of 2018) [2020] UGTAT 14 (26 March 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application No. 68 of 2018

Judges

Akabway, Panel Member, Mugenyi, Chairperson, Ali

The Tribunal held that fronting and facultative commissions linked to reinsurance are VAT exempt, and allowed Britam’s application on the challenged assessment.

• Vat Exemption
• Reinsurance Services
• Insurance Commissions
• Tax Assessment
• Ancillary Services
• Tax Dispute Resolution

Eddie Kazzi v Uganda Revenue Authority (Taxation Application No. 3 of 2017)

Eddie Kazzi v Uganda Revenue Authority (Taxation Application No. 3 of 2017) [2019] UGTAT 2 (13 February 2019)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Application No. 3 of 2017

Judges

Ali, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal dismissed Eddie Kazzi’s challenge to the seizure and sale of rice, holding the application was time-barred and that he lacked locus standi.

• Customs Seizure
• Limitation Periods
• Locus Standi
• Forfeiture Of Goods
• Notice Of Claim
• Tax Dispute Resolution