Latigo v Uganda Revenue Authority (Application 88 of 2019)
Latigo v Uganda Revenue Authority (Application 88 of 2019) [2021] UGTAT 26 (11 November 2021)
The Tribunal found that the applicant was entitled to a reward only for the tax recovered as a direct result of the information provided in the Tax Evaders Information Form (TIF), specifically relating to withholding tax for the period 2014-2016. The compliance review, prompted by the applicant's information, led to the recovery of Shs. 604,281,243, for which the applicant was paid Shs. 60,428,124 (10%). However, further evidence established that the total withholding tax recovered for the relevant period was Shs. 965,570,779, entitling the applicant to a total reward of Shs. 96,557,077.9. Si…
Source excerpt
- Tax Informer Rewards
- Tax Evasion Reporting
- Tax Procedure Code Act Application
- Withholding Tax Disputes
- Tax Audit And Compliance
- Reward Entitlement