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Tax Law [2023] UGSC 45

Commissioner General Uganda Revenue Authority v Airtel Uganda Limited

Commissioner General Uganda Revenue Authority v Airtel Uganda Limited [2023] UGSC 45 (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 penal tax on unpaid VAT continued to accrue during tax objection proceedings, allowed the appeal, and dismissed the cross-appeal.

  • Vat Assessment
  • Penal Tax Liability
  • Tax Objection Procedure
  • Interest On Tax Arrears
  • Statutory Interpretation
  • Tax Refund Entitlement
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