Uganda Case Law

Kampala Hospitality Development Limited v Uganda Revenue Authority (Taxation Application 69 of 2023)

Kampala Hospitality Development Limited v Uganda Revenue Authority (Taxation Application 69 of 2023) [2025] UGTAT 1 (13 February 2025)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Application 69 of 2023

Judges

Crystal Kabajwara -Chairperson, Ali, Panel Member, Katwe

The Tribunal held that VAT assessments outside the three-year period were not barred where the applicant’s failure to account for VAT on imported services amounted to willful neglect.

• Vat Assessment
• Statute Of Limitations
• Willful Neglect
• Imported Services
• Withholding Tax
• Administrative Assessment