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Tax Law [2023] UGTAT 19

Electric Power Services Limited v Uganda Revenue Authority (Application 4 of 2022)

Electric Power Services Limited v Uganda Revenue Authority (Application 4 of 2022) [2023] UGTAT 19 (8 August 2023)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application 4 of 2022
Judges
Mugenyi, Chairperson, Akabway, Panel Member, Ali

The Tribunal upheld a preliminary objection and dismissed the application after finding no sufficient evidence that the applicant had paid 30% of the disputed tax.

  • Tax Assessment Disputes
  • Withholding Tax Credits
  • Preliminary Objections
  • Statutory Compliance
  • Tax-assessment-disputes
  • Preliminary-objections
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