Uganda Case Law

Africa Renewal Ministries Limited v Uganda Revenue Authority

Africa Renewal Ministries Limited v Uganda Revenue Authority (Civil Appeal 58 of 2022) [2023] UGCommC 114 (15 November 2023)

Court

Commercial Court of Uganda

Case number

Civil Appeal 58 of 2022

Judge

Kahigi Asiimwe, J

The High Court found that the decision of 7th October 2020 issued by the Uganda Revenue Authority was ambiguous and failed to specify which parts of the Appellant's objection were allowed or disallowed, rendering it non-compliant with section 24(5) of the Tax Procedure Code Act. The ambiguity was a substantive defect, not a mere defect of form, and could not be cured by section 68 of the Act. The Tribunal erred in treating the ambiguous communication as a valid objection decision and in dismissing the Appellant's application for extension of time on that basis. The Court held that the Appella…

Source excerpt

• Tax Objection Decisions
• Extension Of Time
• Withholding Tax Assessment
• Procedural Fairness
• Administrative Decisions

Meghani v Uganda Revenue Authority

Meghani v Uganda Revenue Authority (Civil Appeal No. 6 of 2021) [2022] UGHC 11 (12 July 2022)

Court

High Court of Uganda

Case number

Civil Appeal No. 6 of 2021

The High Court dismissed a tax appeal seeking extension of time, holding that Covid-19 lockdown excuses covered only the lockdown period and not six months of later delay.

• Extension Of Time
• Tax Objection Decisions
• Statutory Interpretation
• Covid19 Lockdown Effects
• Discretionary Powers
• Withholding Tax