Mingdong Global Investments Limited v Uganda Revenue Authority (Application 104 of 2021)
Mingdong Global Investments Limited v Uganda Revenue Authority (Application 104 of 2021) [2022] UGTAT 21 (16 November 2022)
The Tribunal upheld a withholding tax assessment on a land purchase, finding the sale agreement inadmissible for lack of stamp duty and relying on the Government Valuer’s assessment.
- Withholding Tax
- Business Asset Transfer
- Stamp Duty
- Tax Assessment
- Burden Of Proof
- Valuation Dispute