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Tax Appeals Tribunal (Uganda)

The Tax Appeals Tribunal of Uganda (TAT) was established by an Act of Parliament in 1997. By enhancing this Act, parliament was fulfilling the requirement in Article 152 (3) of the Constitution 1995. Tax Appeals Tribunal opened its doors to the public in May 1999. The duty of Tax Appeals Tribunal of Uganda is to settle Tax Disputes between tax payers and the Uganda Revenue Authority (URA)

Physical address
NIC Building, 7/8th Floor
Visit website
https://www.tat.go.ug/
3 judgments
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3 judgments
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July 2007
Tumusiime v Uganda Revenue Authority (Taxation Application No. 31 of 2007) [2007] UGTAT 1 (10 July 2007)
Imported rice is exempt only if unprocessed (≤5% value added); practice notes do not bind taxpayers or operate retrospectively.
VAT — interpretation of Second and Third Schedules; definition of "unprocessed" includes low value-added activities not exceeding 5% value-add; practice notes under s.79 bind Commissioner-General but not taxpayers; retrospective effect of administrative practice notes; burden of proof on taxpayer in Tribunal proceedings; apportionment under s.28(7); SAM requires prior written authorization.
 10 July 2007
June 2007
Housing Finance Company of Uganda Limited v Uganda Revenue Authority (Application No. TAT 2/2006) [2007] UGTAT 3 (21 June 2007)
Applicant's financial services in credit sales administration exempt from VAT, respondent's assessment quashed.
Tax Law – VAT Act – Definition and exemption of financial services – Services rendered to government agencies as part of credit sale administration – Tax implications.
 21 June 2007
May 2007
Tembo Steels Uganda Limited v Uganda Revenue Authority (TAT 22 OF 2005) [2007] UGTAT 2 (18 May 2007)
The input/output ratio method used by URA for VAT assessment lacked legal support, quashing the tax liability.
Tax law - VAT assessment - input/output ratio method - statutory requirements for VAT assessments - legal validity of assessment methods.
 18 May 2007