Uganda Case Law

Benas Uganda Limited and Another v Originaddis Investments Limited

Benas Uganda Limited and Another v Originaddis Investments Limited (Miscellaneous Application No. 2408 of 2024) [2025] UGCommC 156 (13 March 2025)

Court

Commercial Court of Uganda

Case number

Miscellaneous Application No. 2408 of 2024

Judge

Tumusiime Rubagumya, J

The High Court granted the applicants unconditional leave to defend a summary suit, finding several triable issues over payments, tenancy, distributorship terms, tax, and the 2nd applicant’s liability.

• Summary Procedure
• Leave To Defend
• Distributorship Agreement
• Tenancy Dispute
• Withholding Tax
• Corporate Veil

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

Goal Relief Development Organisation v Uganda Revenue Authority

Goal Relief Development Organisation v Uganda Revenue Authority (Civil Appeal 50 of 2023) [2024] UGCommC 272 (19 August 2024)

Court

Commercial Court of Uganda

Case number

Civil Appeal 50 of 2023

Judge

Ocaya, J

The High Court dismissed a tax appeal, holding that Goal Ireland’s 10% retention was a management fee subject to withholding tax and that software-license payments and imported services attracted tax.

• Withholding Tax
• Vat On Imported Services
• Royalty Payments
• Management Fees
• International Payments
• Tax Appeals

Uganda Revenue Authority v Roche Transport & Logistics Uganda Limited

Uganda Revenue Authority v Roche Transport & Logistics Uganda Limited (Miscellaneous Application 2926 of 2023) [2024] UGCommC 60 (23 January 2024)

Court

Commercial Court of Uganda

Case number

Miscellaneous Application 2926 of 2023

Judge

Ocaya, J

The High Court granted a conditional stay of execution pending appeal, requiring the Uganda Revenue Authority to pay 70% of the collected sum as security.

• Stay Of Execution
• Tax Assessment Disputes
• Withholding Tax
• Security For Judgment
• Appeals Process
• Stay-of-execution

M-KOPA Uganda Limited v Uganda Revenue Authority

M-KOPA Uganda Limited v Uganda Revenue Authority (Civil Appeal 7 of 2021) [2023] UGCommC 164 (29 December 2023)

Court

Commercial Court of Uganda

Case number

Civil Appeal 7 of 2021

Judge

Mutesi, J

The High Court dismissed M-KOPA Uganda Limited’s appeal and upheld withholding tax assessments, finding its financial statements and returns showed interest had been paid.

• Withholding Tax
• Interest Deductions
• Tax Assessment
• Tax Evasion
• Income Tax Returns
• Withholding-tax

Makerere University Retirement Benefits Scheme Limited v Uganda Revenue Authority & Another (Application 17 of 2021)

Makerere University Retirement Benefits Scheme Limited v Uganda Revenue Authority & Another (Application 17 of 2021) [2023] UGTAT 40 (20 December 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 17 of 2021

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal set aside a UGX 600 million withholding tax assessment, finding the land sold was trading stock, not a business asset subject to withholding.

• Withholding Tax
• Business Assets Definition
• Trading Stock
• Income Tax Assessment
• Tax Liability
• Statutory Interpretation

UGAFODE Microfinance Limited v Uganda Revenue Authority (Application 90 of 2023)

UGAFODE Microfinance Limited v Uganda Revenue Authority (Application 90 of 2023) [2023] UGTAT 66 (23 November 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 90 of 2023

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Ali

The Tribunal dismissed UGAFODE Microfinance Limited’s challenge to an income tax assessment on unpaid interest, holding the deduction claim was not proved.

• Income Tax Deductions
• Accrual Accounting
• Withholding Tax
• Interest Expense
• Allowable Deductions
• Income-tax-deductions

Uganda Revenue Authority v DAVEX Company Limited

Uganda Revenue Authority v DAVEX Company Limited (Miscellaneous Application 76 of 2023) [2023] UGTAT 69 (8 August 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Miscellaneous Application 76 of 2023

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Mugerwa

The Tax Appeals Tribunal dismissed Uganda Revenue Authority’s bid to review a temporary injunction, holding the alleged defects were not new evidence or reviewable error.

• Withholding Tax
• Tax Exemption Certificates
• Judicial Review
• Temporary Injunctions
• Tax-law
• Civil-procedure

Bestin Limited v Uganda Revenue Authority (TAT Application 230 of 2022)

Bestin Limited v Uganda Revenue Authority (TAT Application 230 of 2022) [2023] UGTAT 11 (29 June 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application 230 of 2022

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Mugerwa

The Tribunal found that the applicant entered into the agreement for the purchase of the business asset before the enactment of S.118B(2) of the Income Tax Act, with the majority of the consideration paid before the law came into force. The subsequent payments made after the commencement of the amendment were installments fulfilling an already completed transaction. The law did not expressly provide for its retrospective application to transactions concluded before its commencement, nor did it clarify the treatment of post-commencement installment payments for pre-commencement purchases. The…

Source excerpt

• Withholding Tax
• Retrospective Application
• Income Tax Amendment
• Business Asset Purchase
• Statutory Interpretation

Uganda Revenue Authority v Jacobsen Uganda Power Plant Co. Limited

Uganda Revenue Authority v Jacobsen Uganda Power Plant Co. Limited (Civil Appeal 26 of 2018) [2023] UGCommC 159 (17 February 2023)

Court

Commercial Court of Uganda

Case number

Civil Appeal 26 of 2018

Judge

Wabwire, J

The court found that the 15,000 Euros paid by the respondent to JELCO was a reimbursement of expenses incurred by JELCO in Norway, not a management charge or income derived from Uganda. The evidence showed that air tickets and related expenses were procured and paid for outside Uganda, and the respondent merely reimbursed JELCO. Under the Income Tax Act, such reimbursements do not constitute taxable income or management charges, and thus are not subject to Withholding Tax. Regarding VAT, the court held that the place of supply for the reimbursed services was outside Uganda, and VAT had alread…

Source excerpt

• Withholding Tax
• Value Added Tax
• Management Charges
• Source Of Income
• Reimbursable Expenses
• Burden Of Proof