Uganda Case Law

Kampala Hospitality Development Limited v Uganda Revenue Authority (Taxation Application 69 of 2023)

Kampala Hospitality Development Limited v Uganda Revenue Authority (Taxation Application 69 of 2023) [2025] UGTAT 1 (13 February 2025)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Application 69 of 2023

Judges

Crystal Kabajwara -Chairperson, Ali, Panel Member, Katwe

The Tribunal held that VAT assessments outside the three-year period were not barred where the applicant’s failure to account for VAT on imported services amounted to willful neglect.

• Vat Assessment
• Statute Of Limitations
• Willful Neglect
• Imported Services
• Withholding Tax
• Administrative Assessment

Uganda Revenue Authority v K Files Limited

Uganda Revenue Authority v K Files Limited (Civil Appeal 28 of 2022) [2024] UGCommC 313 (11 October 2024)

Court

Commercial Court of Uganda

Case number

Civil Appeal 28 of 2022

Judge

Abinyo, J

The High Court partly allowed URA’s appeal, upheld liability issues in part, and remitted the tax dispute for reassessment for 1 July 2020 to 30 June 2021.

• Vat Assessment
• Tax Waivers
• Burden Of Proof
• Statutory Interpretation
• Vat-assessment
• Tax-payment-allocation

Absa Bank Uganda Limited v Uganda Revenue Authority (TAT Application 57 of 2021)

Absa Bank Uganda Limited v Uganda Revenue Authority (TAT Application 57 of 2021) [2023] UGTAT 8 (22 November 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application 57 of 2021

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal found that the applicant was liable for the tax assessments issued by the respondent. On WHT for nostro charges, the Tribunal held that the applicant, as the payer of management charges to foreign banks, was obliged to withhold tax under Ugandan law, regardless of whether the charges were passed on to customers. For VAT on initial customer deposits, the Tribunal determined that since the applicant claimed input VAT on the full invoice amount, it must also account for output VAT on the same amount, including initial deposits paid by customers to suppliers. Regarding disallowed int…

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• Vat Assessment
• Withholding Tax Obligation
• Input Output Vat Claims
• Interest Expense Deduction
• International Bank Charges
• Accounting Methods Tax

Kadophra Investments Co. (SMS) Limited v Uganda Revenue Authority (Application 29 of 2023)

Kadophra Investments Co. (SMS) Limited v Uganda Revenue Authority (Application 29 of 2023) [2023] UGTAT 32 (24 October 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 29 of 2023

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal set aside VAT assessments, ordered a refund of unlawfully collected tax, and awarded damages and interest after finding the assessment evidence deficient.

• Vat Assessment
• Input Tax Credit
• Agency Notice Collection
• Tax Objection Process
• Third Party Information
• General Damages

Easy Save Supermarket Limited v Uganda Revenue Authority (Application 3 of 2022)

Easy Save Supermarket Limited v Uganda Revenue Authority (Application 3 of 2022) [2023] UGTAT 55 (28 September 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 3 of 2022

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Ali

The tribunal held that the provisions of Section 15 of the Tax Appeals Tribunal Act are mandatory, requiring the applicant to deposit 30% of the tax in dispute before the application can be properly entertained. The applicant admitted to not paying the requisite sum, and no evidence was adduced to prove payment. The Supreme Court's decision in Uganda Projects Implementation and Management Centre v Uganda Revenue Authority, though concerning the VAT Act, was found to be applicable to the Tax Appeals Tribunal Act, confirming the constitutionality and binding nature of the deposit requirement. A…

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• Tax Penalties
• Electronic Fiscal Receipting
• Vat Assessment
• Procedural Requirements
• Taxpayer Compliance

Commissioner General Uganda Revenue Authority v Airtel Uganda Limited

Commissioner General Uganda Revenue Authority v Airtel Uganda Limited [2023] UGSC 45 (12 September 2023)

Court

Supreme Court of Uganda

Judge

Mwondha, JSC, Mike Chibita, JSC, Elizabeth Musoke, JSC, Tibatemwa-Ekirikubinza, JSC, Tuhaise, JSC

The Supreme Court held that penal tax on unpaid VAT continued to accrue during tax objection proceedings, allowed the appeal, and dismissed the cross-appeal.

• Vat Assessment
• Penal Tax Liability
• Tax Objection Procedure
• Interest On Tax Arrears
• Statutory Interpretation
• Tax Refund Entitlement

Commissioner General and Another v Airtel Uganda Limited

Commissioner General and Another v Airtel Uganda Limited [2023] UGSC 33 (12 September 2023)

Court

Supreme Court of Uganda

Judge

Mwondha, JSC, Mike Chibita, JSC, Elizabeth Musoke, JSC, Tibatemwa-Ekirikubinza, JSC, Tuhaise, JSC

The Supreme Court held that under Section 65(3) of the Value Added Tax Act, penal tax accrues on unpaid VAT from the due date, regardless of whether the taxpayer has lodged an objection or paid 30% of the disputed tax as required by the Tax Appeals Tribunal Act. The Court found that neither the Tax Appeals Tribunal Act nor the Constitution expressly suspends the accrual of penal tax during the pendency of objection proceedings or appeals. The Court emphasized that statutory interpretation of tax laws must be based on clear language, and no suspension of penal tax can be implied where Parliame…

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• Vat Assessment
• Penal Tax
• Tax Objections
• Tax Appeals Tribunal Procedure
• Statutory Interest
• Tax Refunds

Commissioner General, Uganda Revenue Authority v Airtel (U) Limited

Commissioner General, Uganda Revenue Authority v Airtel (U) Limited (Civil Appeal 32 of 2020) [2023] UGSC 64 (12 September 2023)

Court

Supreme Court of Uganda

Case number

Civil Appeal 32 of 2020

Judge

Owiny-Dollo, DCJ, Mwondha, JSC, Mike Chibita, JSC, Elizabeth Musoke, JSC, Stephen Musota, JSC

The Supreme Court held that penal tax under Section 65(3) of the Value Added Tax Act continues to accrue on unpaid tax from the due date, even when a taxpayer lodges an objection or appeal. The Court found no statutory provision in either the Value Added Tax Act or the Tax Appeals Tribunal Act that suspends the accrual of penal tax during the pendency of objection proceedings. The requirement to pay 30% of the disputed tax under Section 15(1) of the TAT Act is a procedural prerequisite for lodging an objection, not a suspension of penal tax on the remaining balance. The Court emphasized that…

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• Vat Assessment
• Penal Tax
• Tax Objections
• Interest On Tax Arrears
• Tax Appeals Tribunal Procedure

Conta Plast Ventures Limited v Uganda Revenue Authority

Conta Plast Ventures Limited v Uganda Revenue Authority (Miscellaneous Application 11 of 2023) [2023] UGTAT 16 (3 August 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Miscellaneous Application 11 of 2023

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal found that the applicant's reliance on the pursuit of ADR as a ground for extension of time to file an application for review was not supported by law. Regulation 4(3) and 4(4) of the Tax Procedures Code (Alternative Dispute Resolution Procedure) Regulations explicitly provide that the time for filing an application with the Tribunal is not affected by ADR proceedings. The statutory timelines under S. 16(1)(c) of the Tax Appeals Tribunal Act and S. 25(1) of the Tax Procedures Code Act are substantive and must be strictly complied with. The Tribunal also held that the respondent's…

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• Vat Assessment
• Extension Of Time
• Alternative Dispute Resolution
• Tax Objection Procedure

NCBA Bank Uganda Limited v Uganda Revenue Authority (Application 15 of 2020)

NCBA Bank Uganda Limited v Uganda Revenue Authority (Application 15 of 2020) [2023] UGTAT 46 (26 June 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 15 of 2020

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal held that NCBA Bank owed the assessed principal VAT on its financing arrangements, but was also entitled to the full VAT bad debt refund claimed.

• Vat Assessment
• Input Tax Credit
• Bad Debt Refund
• Finance Leasing
• Taxable Value Determination
• Vat-assessment