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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
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

Citation

Judgment date

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