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Uganda Case Law

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Tax Law [2020] UGTAT 8

MTN Uganda Ltd v Uganda Revenue Authority (TAT Application No. 8 of 2019)

MTN Uganda Ltd v Uganda Revenue Authority (TAT Application No. 8 of 2019) [2020] UGTAT 8 (28 May 2020)

Court
Tax Appeals Tribunal (Uganda)
Case number
TAT Application No. 8 of 2019
Judges
Ali, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that excise duty on airtime is charged on usage, not dealer sale price, and upheld the UGX 24.27 billion assessment against MTN Uganda.

  • Excise Duty
  • Tax Point Determination
  • Telecom Services Taxation
  • Vat Interpretation
  • Excise-duty
  • Tax-point-determination
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Tax Law [2019] UGCA 121

Uganda Revenue Authority Vs Fresh Handling Ltd

Uganda Revenue Authority Vs Fresh Handling Ltd (Civil Appeal No. 25 of 2009) [2019] UGCA 121 (28 May 2019)

Court
Court of Appeal of Uganda
Case number
Civil Appeal No. 25 of 2009

The Court of Appeal upheld a ruling that Fresh Handling Ltd’s export-related services were zero-rated for VAT before the 2006 amendment, and dismissed URA’s appeal with costs.

  • Value Added Tax
  • Zero Rating Of Exports
  • Retrospective Legislation
  • Tax Point Determination
  • Export Of Services
  • Value-added-tax
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About this JurisAssist collection

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.