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Uganda decisions
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Meghani v Uganda Revenue Authority (Application No. TAT 185 of 2020) [2021] UGTAT 15 (29 January 2021)
The Tax Appeals Tribunal dismissed an application to extend time to challenge a tax objection decision, holding it was filed outside the statutory six-month limit.
Farid Meghani v Uganda Revenue Authority (Civil Miscellaneous Application No. 185 of 2020) [2021] UGTAT 1 (29 January 2021)
The Tribunal found that the applicant was served with the objection decision on 24th March 2020 and had until 24th April 2020 to file for review, with a further statutory extension period of six months ending on 24th September 2020. The application was filed on 11th December 2020, outside the statutory period. The Tribunal held that it has no discretion to extend time beyond the six months prescribed by law. The applicant failed to provide sufficient cause for the delay after COVID-19 restrictions were lifted on 22nd June 2020, and granting the application would prejudice the respondent. Ther…
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