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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)

Physical address
NIC Building, 7/8th Floor
Visit website
https://www.tat.go.ug/
2 judgments
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2 judgments
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Judgment date
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