Uganda Case Law

Uganda Revenue Authority v Wipro Technologies PTY Limited

Uganda Revenue Authority v Wipro Technologies PTY Limited (Civil Appeal 47 of 2022) [2024] UGCommC 332 (25 October 2024)

Court

Commercial Court of Uganda

Case number

Civil Appeal 47 of 2022

Judge

Kahigi Asiimwe, J

The court held that Sections 22 and 30 of the VAT Act are clear and only apply in situations where a taxable supply has been made and a tax invoice issued to the recipient of the supply. In this case, no supply was made to MTN Uganda, and the credit notes issued by the Respondent were therefore not valid for the purposes of claiming a VAT refund. The Tribunal erred in law by focusing on the bonafide nature of the credit notes rather than their compliance with the statutory requirements. The appeal was upheld, the Tribunal's decision set aside, and costs awarded to the Appellant.

Source excerpt

• Vat Refund
• Credit Notes
• Taxable Supply
• Statutory Interpretation

Amatheon Agri Uganda Ltd v Uganda Revenue Authority

Amatheon Agri Uganda Ltd v Uganda Revenue Authority (Civil Appeal No. 17 of 2020) [2023] UGCommC 4 (11 January 2023)

Court

Commercial Court of Uganda

Case number

Civil Appeal No. 17 of 2020

Judge

Abinyo, J

The High Court held that the VAT Act’s cereals provision was ambiguous and read it in favour of the taxpayer, setting aside the Tribunal and granting input VAT credit.

• Vat Refund
• Input Tax Credit
• Statutory Interpretation
• Zero Rated Supplies
• Exempt Supplies
• Vat-refund

Wipro Technologies South Africa PTY Limited v Uganda Revenue Authority (Application 165 of 2020; Application 5 of 2021)

Wipro Technologies South Africa PTY Limited v Uganda Revenue Authority (Application 165 of 2020; Application 5 of 2021) [2022] UGTAT 29 (29 September 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 165 of 2020 ; Application 5 of 2021

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Katwe

The Tribunal found that the applicant issued credit notes to correct errors in invoices issued to parties not privy to the relevant contracts, and provided sufficient evidence of the transactions and corrections through a matrix of invoices and credit notes. The credit notes were deemed bona fide and compliant with statutory requirements, entitling the applicant to a VAT refund for the verified amount. However, the applicant failed to provide adequate proof of payment for input VAT claimed on supplier invoices, as bank statements did not sufficiently link payments to specific invoices or supp…

Source excerpt

• Vat Refund
• Input Tax Credit
• Credit Notes
• Burden Of Proof
• Tax Invoice Requirements

Stanbic Bank Uganda Ltd Vs Ssenyonjo & Anor

Stanbic Bank Uganda Ltd Vs Ssenyonjo & Anor (Civil Appeal No. 147 of 2015) [2019] UGCA 25 (29 March 2019)

Court

Court of Appeal of Uganda

Case number

Civil Appeal No. 147 of 2015

The Court of Appeal upheld illegality findings under the Illiterates Protection Act, but set aside the refund of US$54,000 and related interest. VAT refund was upheld.

• Contract Illegality
• Illiterates Protection Act
• Banking Facility Disputes
• Special Damages
• Vat Refund
• Quantum Meruit

Eram Uganda v Uganda Revenue Authority (Taxation Application No. 59 of 2018)

Eram Uganda v Uganda Revenue Authority (Taxation Application No. 59 of 2018) [2019] UGTAT 3 (29 March 2019)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Application No. 59 of 2018

Judges

Akabway, Panel Member, Mugenyi, Chairperson, Ali

The Tribunal dismissed a preliminary objection after finding the tax authority had already recovered more than 30% of the disputed tax by offset.

• Tax Appeals Tribunal Procedure
• Tax Deposit Requirement
• Tax Offset
• Vat Refund
• Paye Liability
• Tax-appeals-tribunal-procedure

Draco(U) Ltd v Kamuli District Local Council

Draco(U) Ltd v Kamuli District Local Council (Civil Suit No. 250 of 2003) [2004] UGCommC 16 (26 June 2004)

Court

Commercial Court of Uganda

Case number

Civil Suit No. 250 of 2003

The court held that Draco (U) Ltd was entitled to a VAT refund, plus interest, general damages, and costs, after the district council paid the contract price excluding VAT.

• Vat Refund
• Contractual Liability
• Public Procurement
• Interest Award
• Vat-refund
• Contract-breach