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Uganda Case Law

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Tax Law [2025] UGHCCD 6

Millenium 2000 Uganda Limited v The Commissioner General Uganda Revenue Authority (Misc Cause 341 of 2021)

Millenium 2000 Uganda Limited v The Commissioner General Uganda Revenue Authority (Misc Cause 341 of 2021) [2025] UGHCCD 6 (23 January 2025)

Court
HC: Civil Division (Uganda)
Case number
Misc Cause 341 of 2021
Judge
Boniface Wamala, J

The High Court dismissed a judicial review challenge to URA tax demands, holding that the applicant had to first use the Tax Procedures Code Act remedies.

  • Judicial Review
  • Exhaustion Of Remedies
  • Tax Assessment
  • Tax Appeals Tribunal
  • Jurisdiction
  • Taxpayer Rights
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Tax Law [2017] UGTAT 1

Birungyi Barata & Associates v Uganda Revenue Authority

Birungyi Barata & Associates v Uganda Revenue Authority (Tax Application No. Tribunal 16 of 2011) [2017] UGTAT 1 (4 August 2017)

Court
Tax Appeals Tribunal (Uganda)
Case number
Tax Application No. Tribunal 16 of 2011
Judges
Mugenyi, Chairperson, Bahemuka, Panel Member

The Tribunal held that the Commissioner must exercise discretion on private rulings judiciously and remitted the matter for a ruling, but declined costs due to locus standi concerns.

  • Private Rulings
  • Statutory Discretion
  • Taxpayer Rights
  • Locus Standi
  • Judicial Review
  • Private-rulings
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Tax Law [2000] UGHC 23

Uganda Revenue Authority v China Jiefang (U) Ltd

Uganda Revenue Authority v China Jiefang (U) Ltd (Civil Appeal No. 57 of 1999) (Civil Appeal No. 57 of 1999) [2000] UGHC 23 (1 February 2000)

Court
High Court of Uganda
Case number
Civil Appeal No. 57 of 1999

The High Court upheld an award of interest on overpaid tax, holding that the Income Tax Decree 1974 required repayment of excess tax with interest.

  • Tax Refunds
  • Interest On Overpaid Tax
  • Statutory Interpretation
  • Taxpayer Rights
  • Tax-refunds
  • Interest-on-overpaid-tax
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Tax Law [2000] UGCommC 1

Uganda Revenue Authority v China Jiefang (U) Ltd (High Court Civil Appeal No. 57 of 1999)

Uganda Revenue Authority v China Jiefang (U) Ltd (High Court Civil Appeal No. 57 of 1999) [2000] UGCommC 1 (31 January 2000)

Court
Commercial Court of Uganda
Case number
High Court Civil Appeal No. 57 of 1999

The High Court upheld an award of interest on a refund of overpaid tax, holding that the Income Tax Decree required interest and did not leave the matter to discretion.

  • Tax Refunds
  • Interest On Overpaid Tax
  • Statutory Interpretation
  • Tax Appeals
  • Taxpayer Rights
  • Tax-refunds
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About this JurisAssist collection

Uganda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.