Tax Appeals Tribunal (Uganda) - 2017

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2 judgments

Citation	Judgment date
August 2017
Bata Shoe Co. Ltd v Uganda Revenue Authority (Taxation Application No. 6 of 2010) [2017] UGTAT 121 (4 August 2017) Royalties related to imported trademarked goods were not a condition of sale and thus not includible in customs value. Customs valuation – EACCMA Fourth Schedule para 9(1)(c) – Royalties and licence fees – Requirement that royalties both relate to imported goods and be paid as a condition of sale – Use of WCO Commentary 25.1 in interpretation – Quality control clauses do not necessarily establish a condition of sale.	4 August 2017
Birungyi Barata & Associates v Uganda Revenue Authority (Tax Application No. Tribunal 16 of 2011) [2017] UGTAT 1 (4 August 2017) Tribunal found revenue authority unlawfully declined to consider/issue a private ruling and remitted the matter for proper exercise of discretion. * Tax law – Private rulings – s.161(1) Income Tax Act – meaning of "may"; discretionary power must be exercised and not abdicated. * Administrative law – Exercise of statutory discretion – must be judicious, reasoned and not arbitrary. * Tribunal jurisdiction – s.14 and s.19 Tax Appeals Tribunal Act – power to review decisions and remit to revenue authority. * Locus – private ruling application should properly be by the taxpayer; attorneys acting on taxpayer's behalf must bring matters in taxpayer's name.	4 August 2017