Tax Appeals Tribunals Act
- Commenced on 1 August 1998
- [This is the version of this document from 1 July 2018.]
- [Note: The version of the Act as at 31 December 2000 was revised and consolidated by the Law Reform Commission of Uganda. All subsequent amendments have been researched and applied by Laws.Africa for ULII.]
- [Amended by Tax Appeals Tribunals (Amendment) Act, 2018 (Act 2 of 2018) on 1 July 2018]
Part I – Interpretation
Part II – Establishment of taxation appeals tribunals
2. Establishment of tribunals
3. Appointment of the chairperson of a tribunal
4. Appointment of the other members of a tribunal
5. Qualifications for appointment
6. Term of appointment
7. Conditions of appointment
8. Oath of officeA person who is appointed as a member of a tribunal shall, before assuming the duties of his or her office, take and subscribe the oath of allegiance and the judicial oath in the Fourth Schedule to the Constitution.
9. Termination of appointment
10. Disclosure of interestWhere a member is, or is to be, a member of the tribunal as constituted for the purposes of a proceeding and the member has any interest, pecuniary or otherwise, that could conflict with the proper performance of the member’s functions, the member shall disclose the interest to the parties to the proceeding and, except with the consent of all the parties to the proceeding, the member shall not take part in the proceeding or exercise any powers in relation to the review by a tribunal of the taxation decision to which the proceeding relates.
Part III – Organisation of the tribunals
11. Official seal
12. Arrangement of business
13. Constitution of a tribunal for exercise of powers
Part IV – Review by the tribunals of taxation decisions
14. Tribunal to review taxation decisions
15. Deposit of portion of tax pending determination of objection
16. Application for review of a taxation decision
17. Lodging of material documents with the tribunal
18. Burden of proofIn a proceeding before a tribunal for review of a taxation decision, the applicant has the burden of proving that —
19. Review by the tribunal
20. HearingsSubject to article 28 of the Constitution, hearings before the tribunal shall be open to the public unless the tribunal, on the request of either party, directs that the hearing should be closed to the public.
21. Powers of the tribunal
23. Representation before the tribunalAt the hearing of a proceeding before a tribunal, the applicant may appear in person or may be represented.
24. Opportunity to make submissions concerning evidenceA tribunal shall ensure that every party to a proceeding before the tribunal is given a reasonable opportunity to present his or her case and, in particular, to inspect any documents to which the tribunal proposes to have regard in reaching a decision in the proceeding and to make submissions in relation to those documents.
25. Discontinuance, dismissal or reinstatement of an application
26. Power of the tribunal if the parties reach agreementIf, at any stage during a proceeding, the parties to the proceeding agree in writing as to the terms of a decision of the tribunal in the proceeding or in relation to a part of the proceeding or a matter arising out of a proceeding and the tribunal is satisfied that a decision in those terms is within the powers of the tribunal, the tribunal, may—
27. Appeals to the High Court from decisions of a tribunal
28. Operation and implementation of a decision subject to review or appeal
Part V – Management of the tribunals
29. Management of the administrative affairs of the tribunal
30. Registrar of the tribunal
Part VI – Offences and penalties
31. Failure to comply with a summonsAny person who has been served with a summons issued by the registrar—
32. Failure to answer questionsAny person who appears as a witness before a tribunal and who, without reasonable excuse, refuses or fails to answer a question that he or she is required to answer by the presiding member at the proceeding commits an offence and is liable on conviction to a fine not exceeding sixty currency points or to imprisonment not exceeding two years or to both.
33. False or misleading evidenceAny person who appearing as a witness before a tribunal gives evidence that, to his or her knowledge, is false or misleading commits an offence and is liable on conviction to a fine not exceeding sixty currency points or to imprisonment not exceeding two years or to both.
34. Contempt of a tribunalAny person who—
Part VII – Financial provisions
35. Funds, accounts and audit
Part VIII – Miscellaneous
36. Immunity from suitNo action, suit, prosecution or any other proceeding may be brought or instituted personally against a person who is or was a member of the tribunal in respect of any act done or omitted to be done in good faith in the discharge of any function under this Act.
38. Service of notices and other documentsThe rules for service of notices and other documents in the taxing Act under which the taxation decision under review is made shall apply for the purpose of serving any notice or document required or authorised by this Act.
39. RegulationsThe Minister may, by statutory instrument, make regulations for better carrying into effect the provisions and purposes of this Act.
40. Power of Minister to amend the ScheduleThe Minister may, with approval of Cabinet, by statutory instrument, amend the Schedule to this Act.
41. TransitionalThis Act applies to taxation decisions made before the coming into operation of this Act.
History of this document
01 July 2018 this version
Amended by Tax Appeals Tribunals (Amendment) Act, 2018
01 August 1998