Uganda Case Law

Easy Save Supermarket Limited v Uganda Revenue Authority (Application 3 of 2022)

Easy Save Supermarket Limited v Uganda Revenue Authority (Application 3 of 2022) [2023] UGTAT 55 (28 September 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 3 of 2022

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Ali

The tribunal held that the provisions of Section 15 of the Tax Appeals Tribunal Act are mandatory, requiring the applicant to deposit 30% of the tax in dispute before the application can be properly entertained. The applicant admitted to not paying the requisite sum, and no evidence was adduced to prove payment. The Supreme Court's decision in Uganda Projects Implementation and Management Centre v Uganda Revenue Authority, though concerning the VAT Act, was found to be applicable to the Tax Appeals Tribunal Act, confirming the constitutionality and binding nature of the deposit requirement. A…

Source excerpt

• Tax Penalties
• Electronic Fiscal Receipting
• Vat Assessment
• Procedural Requirements
• Taxpayer Compliance