Uganda Case Law

Wipro Technologies South Africa PTY Limited v Uganda Revenue Authority (Application 165 of 2020; Application 5 of 2021)

Wipro Technologies South Africa PTY Limited v Uganda Revenue Authority (Application 165 of 2020; Application 5 of 2021) [2022] UGTAT 29 (29 September 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 165 of 2020 ; Application 5 of 2021

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Katwe

The Tribunal found that the applicant issued credit notes to correct errors in invoices issued to parties not privy to the relevant contracts, and provided sufficient evidence of the transactions and corrections through a matrix of invoices and credit notes. The credit notes were deemed bona fide and compliant with statutory requirements, entitling the applicant to a VAT refund for the verified amount. However, the applicant failed to provide adequate proof of payment for input VAT claimed on supplier invoices, as bank statements did not sufficiently link payments to specific invoices or supp…

Source excerpt

• Vat Refund
• Input Tax Credit
• Credit Notes
• Burden Of Proof
• Tax Invoice Requirements

Taslaf Consultants Limited v Uganda Revenue Authority (Application 119 of 2019)

Taslaf Consultants Limited v Uganda Revenue Authority (Application 119 of 2019) [2021] UGTAT 30 (16 July 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 119 of 2019

Judges

Mugenyi, Chairperson, Katwe, Panel Member, Ali

The Tribunal upheld VAT period adjustments on invoice timing, finding the applicant had not proved later payment dates and dismissing the application with costs.

• Vat Assessment
• Time Of Supply
• Tax Period Adjustment
• Retainer Agreements
• Tax Invoice Requirements
• Penal Tax And Interest