Uganda Case Law

East Africa Cranes Limited v Uganda Revenue Authority (Application No. TAT 51 of 2018)

East Africa Cranes Limited v Uganda Revenue Authority (Application No. TAT 51 of 2018) [2021] UGTAT 9 (21 January 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 51 of 2018

Judges

Akabway, Panel Member, Mugenyi, Chairperson, Ali

The Tribunal found that the applicant was entitled to a refund of Shs. 275,908,480 for the period 2011 to 2013, as this amount was clearly supported by the agreed facts and not time-barred. The Tribunal rejected the respondent's argument that an audit could be indefinitely delayed, holding that audits must be conducted within a reasonable period. Regarding the nonrefundable overpaid tax for 2008 to 2010, the Tribunal held that while statutory time limits bar refund applications, there is no express provision barring the use of excess tax to offset current or future liabilities. The Tribunal r…

Source excerpt

• Tax Refunds
• Withholding Tax
• Statutory Time Limits
• Tax Offset
• Agency Notices

Eram Uganda v Uganda Revenue Authority (Taxation Application No. 59 of 2018)

Eram Uganda v Uganda Revenue Authority (Taxation Application No. 59 of 2018) [2019] UGTAT 3 (29 March 2019)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Application No. 59 of 2018

Judges

Akabway, Panel Member, Mugenyi, Chairperson, Ali

The Tribunal dismissed a preliminary objection after finding the tax authority had already recovered more than 30% of the disputed tax by offset.

• Tax Appeals Tribunal Procedure
• Tax Deposit Requirement
• Tax Offset
• Vat Refund
• Paye Liability
• Tax-appeals-tribunal-procedure