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Uganda decisions
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Kampala Club Limited v Uganda Revenue Authority (Application 256 of 2022) [2023] UGTAT 33 (31 October 2023)
The Tribunal held that Kampala Club’s member subscription and registration fees were consideration for taxable services, so VAT of Shs. 166,541,103 was payable.
Bank of Uganda v Sudhir & Another (Taxation Reference 1 of 2023) [2023] UGSC 67 (5 May 2023)
The Supreme Court of Uganda allowed a taxation reference, set aside double billing, reduced excessive instruction fees, and adjusted VAT and other items.
Uganda Revenue Authority v Jacobsen Uganda Power Plant Co. Limited (Civil Appeal 26 of 2018) [2023] UGCommC 159 (17 February 2023)
The court found that the 15,000 Euros paid by the respondent to JELCO was a reimbursement of expenses incurred by JELCO in Norway, not a management charge or income derived from Uganda. The evidence showed that air tickets and related expenses were procured and paid for outside Uganda, and the respondent merely reimbursed JELCO. Under the Income Tax Act, such reimbursements do not constitute taxable income or management charges, and thus are not subject to Withholding Tax. Regarding VAT, the court held that the place of supply for the reimbursed services was outside Uganda, and VAT had alread…
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Uganda Revenue Authority v COWI A/S (Civil Appeal 34 of 2020) [2021] UGCommC 187 (18 October 2021)
The High Court held that services supplied by COWI A/S’s Denmark head office to its Ugandan branch were imported services subject to VAT, and allowed URA’s appeal.
Uganda Revenue Authority v COWI A/S (Civil Appeal No. 34 of 2020) [2021] UGCA 134 (18 October 2021)
The court held that Regulation 13 (3) (a) of The Value Added Tax (Amendment) Regulations, 2011, lawfully treats a branch in Uganda and its overseas head office as separate taxable persons for VAT purposes, even though they are part of the same legal entity. This regulatory approach is consistent with the principle of tax neutrality and the destination principle underlying VAT, ensuring parity between domestic and imported services. The services rendered by the head office in Denmark to the Ugandan branch, for which costs were allocated, constituted imported services consumed in Uganda and wer…
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Apollo Hotel Corporation v Uganda Revenue Authority (Application No. TAT 68 of 2018) [2021] UGTAT 4 (27 August 2021)
The tribunal found that the rights granted to the applicant under the international license agreement, including the use of the Sheraton brand and system (which encompasses the centralized reservation system), constitute services rather than goods. These services were supplied by Sheraton International Inc., a foreign entity, for use and consumption in Uganda, thereby qualifying as imported services under the VAT Act. Applying the destination principle, VAT is chargeable on such imported services. However, the tribunal determined that the principal service was the right to operate the hotel u…
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Birungyi Barata and Associates v Fresh Cuts Limited (Application No. TAT 24 of 2021) [2021] UGTAT 5 (24 June 2021)
The Tribunal varied taxed instruction fees, set aside awards on items 22 and 25, and held VAT could not be taxed because it was not properly claimed in the bill.
Akiiki Rwaheru & 13945 Others v Uganda Revenue Authority (Civil Appeal No. 98 of 2015) [2020] UGCA 2124 (9 November 2020)
The Court of Appeal held that the imposition and collection of 'Domestic VAT' at a rate of 15% on imported goods by the Uganda Revenue Authority was illegal, not merely an irregularity. The VAT Act and its subsidiary legislation only authorize VAT at 18% on imports, and there is no statutory provision for an additional 15% 'Domestic VAT.' The respondent's reliance on section 32(1)(c) of the VAT Act was misplaced, as that provision can only be invoked on a case-by-case basis for individual taxpayers unlikely to pay tax, not as a blanket assessment for all importers. The constitutional requirem…
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Uganda Taxi Operators & Drivers Association v Uganda Revenue Authority (Taxation Civil Reference 25 of 2017) [2020] UGSC 13 (10 June 2020)
The Supreme Court partly allowed a taxation reference and increased the instruction fee from Shs. 50 million to Shs. 100 million, holding the appeal concerned VAT interpretation, not the value of the refund.
Uganda Revenue Authority Vs Fresh Handling Ltd (Civil Appeal No. 25 of 2009) [2019] UGCA 121 (28 May 2019)
The Court of Appeal upheld a ruling that Fresh Handling Ltd’s export-related services were zero-rated for VAT before the 2006 amendment, and dismissed URA’s appeal with costs.
