Uganda Case Law

Atacama Consulting Services Limited v Uganda Revenue Authority (Application No. TAT 38 of 2021)

Atacama Consulting Services Limited v Uganda Revenue Authority (Application No. TAT 38 of 2021) [2021] UGTAT 3 (25 November 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 38 of 2021

Judges

Katwe, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal dismissed Atacama’s challenge to a VAT private ruling, holding it lacked jurisdiction and, in any event, the input tax claim on vehicle hire failed on the merits.

• Input Vat Credit
• Taxable Person Definition
• Jurisdiction Of Tribunal
• Preliminary Objection
• Passenger Automobile Exception
• Input-vat-credit

Chestnut Uganda Limited v Uganda Revenue Authority (Application No. TAT 94 of 2019)

Chestnut Uganda Limited v Uganda Revenue Authority (Application No. TAT 94 of 2019) [2021] UGTAT 8 (31 March 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 94 of 2019

Judges

Ali, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that the applicant, being a registered taxable person under the VAT Act, is entitled to claim input VAT for taxable supplies made to it during the tax period, provided those supplies are for use in its business. The construction services for Arena Mall, evidenced by supplier invoices, were for use in the applicant's property development business, which is recognized in its Memorandum and Articles of Association. The Tribunal rejected the respondent's argument that input VAT is only claimable for operational expenses of a rental business and not for construction, finding no s…

Source excerpt

• Input Vat Credit
• Taxable Person Definition
• Business Activity For Vat
• Vat On Property Development
• Vat Registration Entitlement

SamSung Electronics East Africa Limited v Uganda Revenue Authority (Application No. TAT 36 of 2019)

SamSung Electronics East Africa Limited v Uganda Revenue Authority (Application No. TAT 36 of 2019) [2020] UGTAT 25 (30 November 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 36 of 2019

Judges

Ali, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal set aside a VAT assessment against Samsung Electronics East Africa Limited, holding that a branch and head office are not separate legal entities for VAT purposes.

• Vat Assessment
• Branch Vs Head Office
• Export Of Services
• Taxable Person Definition
• Vat
• Branch-head-office