Uganda Case Law

Yunus Social Business Foundation Uganda Limited v Uganda Revenue Authority (Taxation Application No. 79 of 2020)

Yunus Social Business Foundation Uganda Limited v Uganda Revenue Authority (Taxation Application No. 79 of 2020) [2022] UGTAT 11 (30 March 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Application No. 79 of 2020

Judges

Katwe, Panel Member, Ali, Mugenyi, Chairperson

The Tribunal held that a social enterprise carrying on both charitable and business activities did not qualify as a charitable institution for tax exemption.

• Tax Exemption
• Charitable Status
• Income Tax Act Interpretation
• Social Enterprise
• Public Benefit Organizations
• Tax-exemption

The Registered Trustees of Freemansons Hall v Uganda Revenue Authority (Application 51 of 2019)

The Registered Trustees of Freemansons Hall v Uganda Revenue Authority (Application 51 of 2019) [2021] UGTAT 28 (29 July 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 51 of 2019

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tax Appeals Tribunal held that URA’s assessment was invalid because it failed to revoke a binding private ruling before taxing the sale, and it also miscomputed the gain.

• Capital Gains Tax
• Private Ruling Binding Effect
• Tax Assessment Computation
• Business Asset Definition
• Tax Exemption
• Procedural Requirements

Registered Trustees of Free Masons v Uganda Revenue Authority (Application No. TAT 51 of 2019)

Registered Trustees of Free Masons v Uganda Revenue Authority (Application No. TAT 51 of 2019) [2021] UGTAT 20 (29 July 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 51 of 2019

Judges

Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that the Commissioner was bound by an unrevoked private ruling and that the capital gains assessment was wrongly computed.

• Capital Gains Tax
• Private Ruling Binding Effect
• Tax Assessment Computation
• Business Asset Definition
• Tax Exemption
• Procedural Objection

Registered Trustees of Freemasons hall v Uganda Revenue Authority (Taxation Application No. 20 of 2017)

Registered Trustees of Freemasons hall v Uganda Revenue Authority (Taxation Application No. 20 of 2017) [2018] UGTAT 3 (20 December 2018)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Application No. 20 of 2017

Judges

Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal found that the applicant's trust deed does not establish it as a religious or charitable institution of public character as required under S. 2(bb)(B) of the Income Tax Act. The objectives of the applicant are limited to property management and do not include religious or charitable purposes. Charitable activities conducted by related entities or as part of corporate social responsibility do not confer charitable status on the applicant itself. Membership restrictions and lack of public accessibility further negate public character. The Tribunal held that rental income from the h…

Source excerpt

• Tax Exemption
• Definition Of Religious Institution
• Public Character Requirement
• Charitable Institution Status
• Rental Income Taxability