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Uganda decisions
Decisions matching the current search
Habasa v Uganda Revenue Authority (Civil Suit 192 of 2019) [2024] UGHCCD 70 (13 March 2024)
The High Court held that an informer reward under section 8 of the Finance Act requires proof that the information directly led to tax recovery.
M-KOPA Uganda Limited v Uganda Revenue Authority (Civil Appeal 7 of 2021) [2023] UGCommC 164 (29 December 2023)
The High Court dismissed M-KOPA Uganda Limited’s appeal and upheld withholding tax assessments, finding its financial statements and returns showed interest had been paid.
Uganda v Kalemere and 2 Others (Criminal Case 7 of 2018) [2022] UGHCACD 4 (21 April 2022)
The High Court convicted two accused for using falsified customs documents and all three for conspiracy over a tax-evasion scheme involving imported containers.
KB Serial No. 0561 v The Commissioner-General, Uganda Revenue Authority (CIVIL SUIT NO. 294 OF 2015) [2019] UGHCCD 228 (20 December 2019)
The High Court dismissed a claim for an informer reward after finding no proof that the plaintiff’s tip led to tax recovery by URA.
Bwambale v Uganda (Criminal Appeal No. 11 of 2016) [2017] UGHCACD 2 (15 June 2017)
The court found that the appellant, as the officer in charge of the URA Pallisa station, received funds from taxpayers, issued receipts bearing his name, and failed to bank the funds as required by URA procedures. The receipts were not reflected in the official cash book or bank statements, and several fell outside the official serial ranges issued to the station. The evidence of multiple witnesses, including taxpayers and URA staff, corroborated that the appellant received the funds and issued the receipts. The appellant's explanations regarding the automated system and the genuineness of th…
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Turyagarukayo v Uganda Revenue Authority (Civil suit Case No. 82 of 2010) [2013] UGHCCD 870 (17 February 2013)
The court found that the Plaintiff failed to prove that his information led to the recovery of taxes from the Ministry of Works and 23rd Metallurgical Construction Company (U) Ltd. The evidence showed that the Defendant's audits and subsequent tax recoveries were not prompted by the Plaintiff's information. The Tax Evaders Information Form (TIF) presented by the Plaintiff was found to have been fraudulently altered to include the Ministry of Works as a tax culprit after the fact, undermining the credibility of the Plaintiff's claim. The absence of a TIF for the 23rd MCC further weakened the P…
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Uganda v Imere Deo (CR.Sc 72 of 2011) [2011] UGHC 137 (15 September 2011)
The High Court convicted Imere Deo of receiving UGX 5 million as a gratification, but acquitted him of solicitation and abuse of office.
