Bakwanye Trading Co. Ltd v Uganda Revenue Authority (HCT-00-CC-CS 602 of 2006)
Bakwanye Trading Co. Ltd v Uganda Revenue Authority (HCT-00-CC-CS 602 of 2006) [2007] UGCommC 60 (14 June 2007)
The court found that the plaintiff, Bakwanye Trading Co. Ltd, failed to disclose a cause of action against the defendant, Uganda Revenue Authority, because the tax invoices relied upon for the VAT refund claim were issued to entities distinct from the plaintiff. The VAT Act requires that tax invoices supporting a refund claim must be in the name of the claimant. The plaintiff's management of Caltex Rwenzori Service Station did not create a sufficient legal link to the invoices, and there was no evidence of assignment of rights from the entities named on the invoices to the plaintiff. Allowing…
Source excerpt
- Vat Refund Claims
- Tax Invoices
- Cause Of Action
- Company Separate Legal Personality