Uganda Case Law

Palladium v Uganda Revenue Authority (Taxation Application No. 109 of 2020)

Palladium v Uganda Revenue Authority (Taxation Application No. 109 of 2020) [2022] UGTAT 5 (11 April 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Application No. 109 of 2020

Judges

Akabway, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held Palladium Group Uganda Limited liable for VAT on assessed periods, finding it should have registered earlier and had not proved excess assessment or input tax credits.

• Vat Registration
• Tax Assessment
• Input Tax Credit
• Taxable Supplies
• Burden Of Proof
• Vat-registration