Uganda Case Law

Living Goods Limited v Uganda Revenue Authority (Application 85 of 2021)

Living Goods Limited v Uganda Revenue Authority (Application 85 of 2021) [2023] UGTAT 38 (5 October 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 85 of 2021

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal set aside VAT assessments for December 2016 and January 2017, holding that Living Goods was not liable for VAT during a period before effective registration.

• Vat Registration
• Tax Assessment
• Taxpayer Status
• Administrative Decisions
• Vat-registration
• Vat-assessment