Uganda Case Law

Uganda Revenue Authority v Shoprite Checkers (U) Ltd (HCT - 00 - CC - CA - 15 - 2008)

Uganda Revenue Authority v Shoprite Checkers (U) Ltd (HCT - 00 - CC - CA - 15 - 2008) [2009] UGHC 258 (17 September 2009)

Court

High Court of Uganda

Case number

HCT - 00 - CC - CA - 15 - 2008

Judge

Kiryabwire, J

High Court tax appeal on VAT input credit and withholding tax refund, ruling on SAM approval, estoppel, retrospectivity, and tax objection payment rules.

• Vat Input Tax Credit
• Standard Alternative Method
• Commissioner General Approval
• Withholding Tax Refund
• Tax Appeals Tribunal Procedure
• Taxpayer Payment Obligations