VEGOL Limited v Uganda Revenue Authority (Application 148 of 2020)
VEGOL Limited v Uganda Revenue Authority (Application 148 of 2020) [2022] UGTAT 28 (23 September 2022)
The Tribunal found that while the applicant was a taxable person and the supplies were for business use, the applicant failed to provide adequate and consistent documentary evidence as required by the VAT Act to support its claim for input VAT credit of Shs. 30,280,112. The documents presented, including supplier remittances, debit notes, and receipts, were either inconsistent, did not match invoice numbers, or did not constitute valid tax invoices as required by law. The applicant did not demonstrate that it satisfied the Commissioner General regarding the absence of original invoices, nor d…
Source excerpt
- Input Vat Credit
- Vat Refunds
- Burden Of Proof
- Evidence Of Payment
- Tax Invoices
- Vat Act Compliance