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Uganda decisions
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Amatheon Agri Uganda Ltd v Uganda Revenue Authority (Civil Appeal No. 17 of 2020) [2023] UGCommC 4 (11 January 2023)
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.
Okuja v Uganda Revenue Authority (Application No. TAT 72 of 2018) [2020] UGTAT 23 (15 October 2020)
The Tribunal held that exports of unprocessed foodstuffs and unprocessed agricultural products are zero-rated supplies under the VAT Act, not exempt supplies, by operation of the Third Schedule and Section 77, which gives priority to zero-rating in case of overlap. The applicant's information did not reveal any unlawful VAT refunds, as the respondent was correct in treating the exports as zero-rated and paying VAT refunds accordingly. Since the information did not lead to the recovery of any tax, the applicant was not entitled to a reward as an informer. The Tribunal also clarified that while…
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Amatheon Agri Limited v Uganda Revenue Authority (TAT Application No. 50 of 2018) [2020] UGTAT 17 (28 January 2020)
The Tribunal found that Paragraph 1(l) of the Third Schedule of the VAT Act requires cereals to be both grown and milled in Uganda by the same person for the supply to be zero-rated. The applicant only grew and did not mill the cereals, and thus its supplies did not qualify as zero-rated. The Tribunal applied the purposive approach to statutory interpretation, referencing Parliamentary Hansard to confirm the legislative intent was to encourage value addition through milling by the grower. The Tribunal further held that the applicant's activities—harvesting, drying, cleaning, and packaging—con…
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