Uganda Case Law

Makerere University Retirement Benefits Scheme Limited v Uganda Revenue Authority & Another (Application 17 of 2021)

Makerere University Retirement Benefits Scheme Limited v Uganda Revenue Authority & Another (Application 17 of 2021) [2023] UGTAT 40 (20 December 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 17 of 2021

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal set aside a UGX 600 million withholding tax assessment, finding the land sold was trading stock, not a business asset subject to withholding.

• Withholding Tax
• Business Assets Definition
• Trading Stock
• Income Tax Assessment
• Tax Liability
• Statutory Interpretation

Tembo Steels Uganda Limited v Uganda Revenue Authority (TAT 22 OF 2005)

Tembo Steels Uganda Limited v Uganda Revenue Authority (TAT 22 OF 2005) [2007] UGTAT 2 (18 May 2007)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT 22 OF 2005

Judges

kamugasha, chairperson, lica, member, Namugowa

The Tribunal found that the input/output ratio method used by the Respondent to assess VAT liability was not prescribed by the VAT Act and lacked legal basis. The Applicant had filed all required VAT returns and provided the necessary records, and there was no evidence that the Respondent was dissatisfied with any return or that any mandatory record was missing. The Respondent's reliance on production figures and oral statements, rather than actual sales and invoices, rendered the assessment speculative and unjustifiable under Section 32 of the VAT Act. The Tribunal held that the assessment w…

Source excerpt

• Vat Assessment
• Tax Audit Methods
• Administrative Procedure
• Taxpayer Records
• Tax Refunds
• Tax Liability