Veeram HJealthcare (U) Limited v Uganda Revenue Authority
Veeram HJealthcare (U) Limited v Uganda Revenue Authority (Tax Application 137 of 2022) [2025] UGTAT 6 (1 April 2025)
The Tribunal held that the issuance of an agency notice by the Respondent on 25th March 2022 constituted a taxation decision within the meaning of Section 1(1)(k) of the Tax Appeals Tribunal Act and Section 1 of the Tax Procedures Code Act. The Tribunal distinguished the present case from authorities cited by the Respondent, noting that the tax liability arose from errors by the Respondent in failing to update the Applicant's tax ledger, rather than from a standard assessment requiring an objection decision. The Tribunal found that not all taxation disputes require an objection decision befor…
Source excerpt
- Taxation Decisions
- Jurisdiction Of Tribunal
- Agency Notice
- Objection Decision
- Tax Ledger Errors