Uganda Case Law

Enviro Serve Limited v Uganda Revenue Authority (TAT Application No. 24 of 2017)

Enviro Serve Limited v Uganda Revenue Authority (TAT Application No. 24 of 2017) [2020] UGTAT 15 (24 January 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application No. 24 of 2017

Judges

Ali, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that the applicant, having been validly registered for VAT from October 2013, was a taxable person entitled to claim input VAT credit for supplies made for business use, even before making taxable supplies, as long as the registration was not cancelled. The Tribunal found that the VAT Act does not require actual taxable supplies before entitlement to input VAT, only that supplies were for business use and properly documented. The Tribunal rejected the respondent's reliance on Section 28(8) of the VAT Act, finding it inapplicable as the applicant only dealt in standard-rated…

Source excerpt

• Vat Refunds
• Input Tax Credit
• Taxable Person Status
• Tax Compliance
• Tax Penalties