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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

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https://www.tat.go.ug/

1 judgment

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1 judgment

Citation	Judgment date
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

Citation

Judgment date

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