Uganda Case Law

NCBA Bank Uganda Limited v Uganda Revenue Authority (Application 15 of 2020)

NCBA Bank Uganda Limited v Uganda Revenue Authority (Application 15 of 2020) [2023] UGTAT 46 (26 June 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 15 of 2020

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal held that NCBA Bank owed the assessed principal VAT on its financing arrangements, but was also entitled to the full VAT bad debt refund claimed.

• Vat Assessment
• Input Tax Credit
• Bad Debt Refund
• Finance Leasing
• Taxable Value Determination
• Vat-assessment