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Uganda Case Law

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Tax Law [2023] UGTAT 32

Kadophra Investments Co. (SMS) Limited v Uganda Revenue Authority (Application 29 of 2023)

Kadophra Investments Co. (SMS) Limited v Uganda Revenue Authority (Application 29 of 2023) [2023] UGTAT 32 (24 October 2023)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application 29 of 2023
Judges
Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal set aside VAT assessments, ordered a refund of unlawfully collected tax, and awarded damages and interest after finding the assessment evidence deficient.

  • Vat Assessment
  • Input Tax Credit
  • Agency Notice Collection
  • Tax Objection Process
  • Third Party Information
  • General Damages
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Tax Law [2020] UGTAT 26

Airtel Uganda v Uganda Revenue Authority (Application No. TAT 43 of 2020)

Airtel Uganda v Uganda Revenue Authority (Application No. TAT 43 of 2020) [2020] UGTAT 26 (20 May 2020)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application No. TAT 43 of 2020
Judges
Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tax Appeals Tribunal held that Airtel Uganda was not required to pay interest on disputed VAT and income tax for the period the application was pending.

  • Vat Interest Dispute
  • Income Tax Interest
  • Tax Appeals Procedure
  • Tax Penalties
  • Consent Settlement
  • Tax Objection Process
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Uganda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.