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Tax Law [2023] UGTAT 31

Jazz Supermarkets Limited v Uganda Revenue Authority (Application 115 of 2021)

Jazz Supermarkets Limited v Uganda Revenue Authority (Application 115 of 2021) [2023] UGTAT 31 (8 May 2023)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application 115 of 2021
Judges
Mugenyi, Chairperson, Akabway, Panel Member, Mugerwa

The Tribunal set aside a UGX 84,000,000 EFRIS penalty and replaced it with UGX 6,000,000, holding the penalty was to be computed per tax period, not per invoice or day.

  • Tax Penalties
  • Electronic Fiscal Receipting
  • Statutory Interpretation
  • Administrative Discretion
  • Vat Compliance
  • Tax-penalties
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Tax Law [2020] UGHCCD 154

Capital Shoppers Ltd & 4 Others v Uganda Revenue Authority

Capital Shoppers Ltd & 4 Others v Uganda Revenue Authority (MISCELLANEOUS APPLICATION NO. 265 OF 2020) [2020] UGHCCD 154 (10 July 2020)

Court
HC: Civil Division (Uganda)
Case number
MISCELLANEOUS APPLICATION NO. 265 OF 2020
Judge
Musa Ssekaana, J

The High Court refused a temporary injunction against URA’s EFRIS rollout, holding that public interest and the statutory tax framework outweighed the applicants’ challenge.

  • Electronic Fiscal Receipting
  • E Invoicing Regulations
  • Vat Compliance
  • Judicial Review
  • Public Interest Injunctions
  • Electronic-fiscal-receipting
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About this JurisAssist collection

Uganda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.