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Tax Law [2020] UGTAT 8

MTN Uganda Ltd v Uganda Revenue Authority (TAT Application No. 8 of 2019)

MTN Uganda Ltd v Uganda Revenue Authority (TAT Application No. 8 of 2019) [2020] UGTAT 8 (28 May 2020)

Court
Tax Appeals Tribunal (Uganda)
Case number
TAT Application No. 8 of 2019
Judges
Ali, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that excise duty on airtime is charged on usage, not dealer sale price, and upheld the UGX 24.27 billion assessment against MTN Uganda.

  • Excise Duty
  • Tax Point Determination
  • Telecom Services Taxation
  • Vat Interpretation
  • Excise-duty
  • Tax-point-determination
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