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/

9 judgments

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9 judgments

Citation	Judgment date
December 2011
Warid Telecom Ltd v Uganda Revenue Authority (Taxation Application No. 1 of 2011) [2011] UGTAT 9 (16 December 2011) Applicant failed to prove principal tax was nil or properly amend returns; interest under s.65(3) upheld and application dismissed. Tax law – VAT on imported services – reverse charge and self-billed invoices – amendment of returns (s.32) – penal tax for late payment (s.65(3)) – burden of proof before Tax Appeals Tribunal – challenge to objection decision and private rulings.	16 December 2011
November 2011
Heritage Oil and Gas Limited v Uganda Revenue Authority (TAT Application No. 26 of 2010) [2011] UGTAT 8 (23 November 2011) Disposal of PSA/J OA rights was taxable as an interest in immovable property or Uganda‑sourced business income; assessment upheld. * Tax — Sale of PSA/JOA participating interest — whether disposal constitutes an interest in immovable property under domestic law and the Uganda–Mauritius DTAA (Article 6) — held taxable. * Tax procedure — Commissioner’s discretion to assess under S.92(8)/S.95(4) where no return filed — assessment upheld. * Deductions — exploration costs recoverable under PSA excluded from deduction (S.22(2)(c)); signature bonuses allowable in cost base (Part VI). * Onus of proof — taxpayer must prove assessment excessive (S.102). * Currency/formal defects — calculation in US$ and citation errors not fatal (S.98(3)).	23 November 2011
Heritage Oil and Gas Limited v Uganda Revenue Authority (TAT Application No. 28 of 2010) [2011] UGTAT 6 (23 November 2011) A settlement payment tied to the sale of Ugandan petroleum interests was taxable as income attributable to activities in Uganda; assessment upheld. * Taxation – Sale of petroleum participating interest – Contingent/settlement payment as part of consideration – taxable as business profit attributable to activities in Uganda (S.79(s)). * Tax procedure – Commissioner’s discretion to assess under S.95 read with S.92(8) where no return filed and taxpayer about to cease activity. * Formal defects – Wrong statutory citation and assessment in foreign currency do not void assessment (S.98(3)); S.57’s currency requirement not fatal. * International law – Double Taxation Agreement considered alongside domestic source rules; substance over form in tax characterization.	23 November 2011
Heritage Oil & Gas Ltd v Uganda Revenue Authority (Application No. TAT 26 of 2010) [2011] UGTAT 5 (23 November 2011) Sale of petroleum contract interests taxable as disposal of immovable‑property interest; URA assessment upheld. Taxation — Petroleum PSAs/JOA — Sale of participating interest — bundle of rights (cost recovery, profit oil, usufruct/accessory rights) — interest in immovable property; source rules S.79(g)/S.79(s); Double Taxation Agreement; Commissioner’s discretion to assess under S.92(8)/S.95(4); recoverable exploration costs excluded by S.22(2)(c); assessment upheld.	23 November 2011
July 2011
Heritage Oil & Gas v Uganda Revenue Authority (Miscellaneous Application No. 6 of 2011) [2011] UGTAT 1 (25 July 2011) Tribunal refused to stay tax appeals for arbitration: tax assessments arise from statutory powers, not contractual arbitration. Arbitration referral – applicability of section 5 Arbitration and Conciliation Act – whether respondent is party to arbitration agreement; Tax law – statutory assessments under Income Tax Act cannot be displaced by contractual arbitration clauses; Administrative/tribunal jurisdiction – Tax Appeals Tribunal’s constitutional/statutory mandate to resolve tax disputes expeditiously; Procedural law – limits on staying tribunal proceedings under procedural rules.	25 July 2011
May 2011
Total (U) Limited v Uganda Revenue Authority (TAT Application No. 9 of 2010) [2011] UGTAT 7 (24 May 2011) Closed fuel cards are incidental to VAT-exempt fuel supply and thus not subject to VAT; assessment set aside. VAT – mixed supplies (s.12) – incidental/ancillary services – fuel cards – closed cards incidental to exempt petroleum supply – open cards distinct – assessment set aside.	24 May 2011
Wangolo v Uganda Revenue Authority (Application No. TAT 18 of 2010) [2011] UGTAT 2 (11 May 2011) Contractual gratuity from a non‑pensionable commission appointment is taxable; employer‑provided vehicle benefits are taxable with refund for overcharge. * Tax law – employment income – gratuity – distinction between pensionable public service under the Pensions Act and contractual gratuity under Income Tax Act – contractual gratuity taxable. * Tax law – valuation of benefits – use of employer-provided motor vehicle is a taxable benefit; over-assessment refundable with interest. * Interpretation – section 19(4) partial exemption requires ten or more years in same employment.	11 May 2011
April 2011
Utoda Entebbe Branch Ltd v Uganda Revenue Authority (Application No. TAT 8 of 2009) [2011] UGTAT 4 (21 April 2011) Applicant’s taxi-park management services are incidental to passenger transport and therefore exempt from VAT. VAT — Exempt supplies — Passenger transport services (Second Schedule 1(n) and 2(c)) — Ancillary/incidental services — Taxi-park management as a facility integral to transport — Economic reality test; corporate form irrelevant to VAT characterisation.	21 April 2011
February 2011
J.P Construction Service Ltd v Uganda Revenue Authority (Application No. TAT 17 of 2009) [2011] UGTAT 3 (14 February 2011) Tribunal upheld respondent’s imposition of penal VAT under sections 65(3) and 65(6), dismissing the applicant’s challenge. VAT – assessments and penal tax – s32(1)(b) assessment; due dates under ss31, 34; penal tax under s65(3) for unpaid tax; penal tax under s65(6) for knowingly/recklessly false or misleading statements; defects in notice not fatal – s33(2); burden of proof on taxpayer – TAT Act s18; no criminal conviction required before civil penalty; remission power – s67.	14 February 2011