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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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Judgment date
May 2010
Diamond Shipping Company v Uganda Revenue Authority (Application No. TAT 21 of 2008) [2010] UGTAT 1 (12 May 2010)
Whether the applicant’s agency and brokerage services incidental to international transport are zero-rated for VAT purposes.
VAT — zero-rating of international transport — whether agency/brokerage services incidental to international transport qualify for zero-rating (Third Schedule) — interpretation of S.11, S.13 and S.16(3) — agent liability and supply attribution — refund of deposit and costs.
 12 May 2010
March 2010
Total (U) Ltd v Uganda Revenue Authority (Application No. TAT 9 of 2010) [2010] UGTAT 3 (18 March 2010)
Closed fuel cards and their management services are incidental to and therefore exempt as part of the supply of fuel.
VAT — Mixed supplies (s.12) — Incidental/ancillary services — Whether convenience/management services tied to closed fuel cards are part of exempt supply of petroleum — Single supply analysis — Distinction between closed and open fuel cards.
 18 March 2010
January 2010
Equinox International Ltd v Uganda Revenue Authority (Application No. TAT 3 of 2007) [2010] UGTAT 2 (21 January 2010)
Tribunal upheld seizure for suspected false customs documents and found the higher commercial invoice determinative of customs value.
Customs law – seizure under EACCMA s.203/213 for suspected false declarations; determination of customs value – transaction value vs. conflicting invoices; burden of proof on applicant in tax review; obligations and time limits for seizure, claim and prosecution under s.214–216; admissibility and weight of confidential intelligence in customs valuation inquiries.
 21 January 2010