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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
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

Citation

Judgment date

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