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12 Sept 2023

Tax Law [2023] UGSC 33

Commissioner General and Another v Airtel Uganda Limited

Commissioner General and Another v Airtel Uganda Limited [2023] UGSC 33 (12 September 2023)

Court: Supreme Court of Uganda
Judge: Mwondha, JSC, Mike Chibita, JSC, Elizabeth Musoke, JSC, Tibatemwa-Ekirikubinza, JSC, Tuhaise, JSC

The Supreme Court held that under Section 65(3) of the Value Added Tax Act, penal tax accrues on unpaid VAT from the due date, regardless of whether the taxpayer has lodged an objection or paid 30% of the disputed tax as required by the Tax Appeals Tribunal Act. The Court found that neither the Tax Appeals Tribunal Act nor the Constitution expressly suspends the accrual of penal tax during the pendency of objection proceedings or appeals. The Court emphasized that statutory interpretation of tax laws must be based on clear language, and no suspension of penal tax can be implied where Parliame…

Source excerpt

Vat Assessment
Penal Tax
Tax Objections
Tax Appeals Tribunal Procedure
Statutory Interest
Tax Refunds

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12 Sept 2023

Tax Law [2023] UGSC 64

Commissioner General, Uganda Revenue Authority v Airtel (U) Limited

Commissioner General, Uganda Revenue Authority v Airtel (U) Limited (Civil Appeal 32 of 2020) [2023] UGSC 64 (12 September 2023)

Court: Supreme Court of Uganda
Case number: Civil Appeal 32 of 2020
Judge: Owiny-Dollo, DCJ, Mwondha, JSC, Mike Chibita, JSC, Elizabeth Musoke, JSC, Stephen Musota, JSC

The Supreme Court held that penal tax under Section 65(3) of the Value Added Tax Act continues to accrue on unpaid tax from the due date, even when a taxpayer lodges an objection or appeal. The Court found no statutory provision in either the Value Added Tax Act or the Tax Appeals Tribunal Act that suspends the accrual of penal tax during the pendency of objection proceedings. The requirement to pay 30% of the disputed tax under Section 15(1) of the TAT Act is a procedural prerequisite for lodging an objection, not a suspension of penal tax on the remaining balance. The Court emphasized that…