National Social Security Fund v Commissioner General, Uganda Revenue Authority (TAT Application No. 3 of 2019)
National Social Security Fund v Commissioner General, Uganda Revenue Authority (TAT Application No. 3 of 2019) [2020] UGTAT 6 (27 March 2020)
The Tribunal held that NSSF member-interest was not a deductible tax expense, but the majority also held that penal interest was payable on the unpaid assessment.
- Income Tax Deductions
- Statutory Interpretation
- Legitimate Expectation
- Penal Interest
- Trust Relationships
- Income-tax-deductions