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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)

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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
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

Citation

Judgment date

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