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Uganda decisions
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Commissioner General Uganda Revenue Authority v Airtel Uganda Limited [2023] UGSC 45 (12 September 2023)
The Supreme Court held that penal tax on unpaid VAT continued to accrue during tax objection proceedings, allowed the appeal, and dismissed the cross-appeal.
Conta Plast Ventures Limited v Uganda Revenue Authority (Miscellaneous Application 11 of 2023) [2023] UGTAT 16 (3 August 2023)
The Tribunal found that the applicant's reliance on the pursuit of ADR as a ground for extension of time to file an application for review was not supported by law. Regulation 4(3) and 4(4) of the Tax Procedures Code (Alternative Dispute Resolution Procedure) Regulations explicitly provide that the time for filing an application with the Tribunal is not affected by ADR proceedings. The statutory timelines under S. 16(1)(c) of the Tax Appeals Tribunal Act and S. 25(1) of the Tax Procedures Code Act are substantive and must be strictly complied with. The Tribunal also held that the respondent's…
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Kwasa Logistics Limited v Uganda Revenue Authority (Application 151 of 2022) [2023] UGTAT 37 (24 March 2023)
The Tribunal dismissed Kwasa Logistics’ challenge to VAT assessments and penal tax, holding the new arguments were outside the objection decision and costs followed.
Balondemu v Uganda Revenue Authority (Application 18 of 2022) [2022] UGTAT 31 (14 December 2022)
The Tribunal set aside both a UGX 20 million penal tax and a UGX 665,738,205 income tax assessment, finding insufficient proof against the applicant.
Welt Machinery Engineering Limited v Uganda Revenue Authority (Taxation Application No. 127 of 2019) [2022] UGTAT 10 (20 April 2022)
The Tribunal found that after the Commissioner issued an objection decision revising the assessment downwards, he became functus officio and lacked authority to issue a further warrant of distress for the higher, original assessment amount. There was no evidence of fraud, gross, or wilful neglect to justify an additional assessment. The applicant failed to substantiate its claimed expenses with audited financial statements or proper returns, and the Tribunal found contradictions in the applicant's explanations regarding commissions and alleged fraud. As such, the respondent was justified in e…
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Wood fix technical services Ltd v Commissioner General uganda revenue authority & Anor (Civil Suit No. 616 of 2012) [2014] UGCommC 216 (22 September 2014)
The Defendant failed to comply with the statutory requirement to make an objection decision within 30 days of receiving the Plaintiff's objection to the VAT assessment. The Plaintiff was entitled to elect to treat the objection as allowed under Section 33B(6) and (7) of the VAT Act, meaning no tax was due under the disputed assessment. The Defendant's subsequent attachment of the Plaintiff's bank accounts and collection of funds was unlawful. The court ordered the Defendant to refund the attached monies, awarded general damages for loss of business repute and stress caused by the Defendant's…
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