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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/

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1 judgment

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

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