Uganda Case Law

Uganda Revenue Authority v Wipro Technologies PTY Limited

Uganda Revenue Authority v Wipro Technologies PTY Limited (Civil Appeal 47 of 2022) [2024] UGCommC 332 (25 October 2024)

Court

Commercial Court of Uganda

Case number

Civil Appeal 47 of 2022

Judge

Kahigi Asiimwe, J

The court held that Sections 22 and 30 of the VAT Act are clear and only apply in situations where a taxable supply has been made and a tax invoice issued to the recipient of the supply. In this case, no supply was made to MTN Uganda, and the credit notes issued by the Respondent were therefore not valid for the purposes of claiming a VAT refund. The Tribunal erred in law by focusing on the bonafide nature of the credit notes rather than their compliance with the statutory requirements. The appeal was upheld, the Tribunal's decision set aside, and costs awarded to the Appellant.

Source excerpt

• Vat Refund
• Credit Notes
• Taxable Supply
• Statutory Interpretation

Kampala Club Limited v Uganda Revenue Authority (Application 256 of 2022)

Kampala Club Limited v Uganda Revenue Authority (Application 256 of 2022) [2023] UGTAT 33 (31 October 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 256 of 2022

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Ali

The Tribunal held that Kampala Club’s member subscription and registration fees were consideration for taxable services, so VAT of Shs. 166,541,103 was payable.

• Value Added Tax
• Taxable Supply
• Membership Fees
• Consideration
• Exempt Supplies
• Club Services

Multiple ICD v Uganda Revenue Authority (Application No. TAT 61 of 2021)

Multiple ICD v Uganda Revenue Authority (Application No. TAT 61 of 2021) [2021] UGTAT 18 (30 April 2021)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 61 of 2021

Judges

Akabway, Panel Member, Mugenyi, Chairperson, Ali

The Tribunal found that the lease agreement between the applicant and Kampala Cement Company Limited constituted a taxable supply under the VAT Act, with monthly payments stipulated as consideration. The moratorium clause in the contract postponed the payment of rent but did not waive the obligation to pay rent or VAT. Statutory obligations to pay VAT cannot be overridden or postponed by private contractual arrangements unless expressly authorized by law or the Commissioner General, which was not the case here. The Tribunal determined that VAT was due monthly from the commencement of the leas…

Source excerpt

• Vat Assessment
• Taxable Supply
• Contractual Moratorium
• Statutory Obligation
• Tax Deferment
• Associate Transactions

Aviation Hangar Services Ltd v Uganda Revenue Authority (TAT Application No. 21 of 2019)

Aviation Hangar Services Ltd v Uganda Revenue Authority (TAT Application No. 21 of 2019) [2020] UGTAT 4 (30 March 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application No. 21 of 2019

Judges

Ali, Panel Member

The Tribunal held that aircraft maintenance services performed in Uganda for IOAFC were standard rated VAT supplies, not zero-rated exports.

• Vat Assessment
• Export Of Services
• Zero Rating
• Standard Rating
• Taxable Supply
• Permanent Establishment

Poly Pack Ltd v Uganda Revenue Authority & Anor (Application No. 9 of 2014)

Poly Pack Ltd v Uganda Revenue Authority & Anor (Application No. 9 of 2014) [2016] UGTAT 1 (14 September 2016)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. 9 of 2014

Judges

Ali, Panel Member, Mugenyi, Chairperson

The Tribunal vacated a penal VAT assessment against Polypack Limited, finding no taxable supply arose after the tenancy expired and no consideration was paid.

• Vat Assessment
• Rental Income Taxation
• Penal Tax Liability
• Taxable Supply
• Related Party Transactions
• Vat-assessment

Diamond Shipping Company v Uganda Revenue Authority (Application No. TAT 21 of 2008)

Diamond Shipping Company v Uganda Revenue Authority (Application No. TAT 21 of 2008) [2010] UGTAT 1 (12 May 2010)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. TAT 21 of 2008

The Tribunal held that Diamond Shipping’s agency and forwarding services were incidental to international transport and therefore zero-rated for VAT.

• Vat Assessment
• Zero Rating
• Agency Services
• International Transport
• Taxable Supply
• Vat-assessment