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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
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

Citation

Judgment date

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