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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
October 2018
Uganda Electricty Transmission Company Limited v Uganda Revenue Authority (Application No. TAT 34 of 2017) [2018] UGTAT 206 (30 October 2018) Input VAT credit arose on importation and is not time‑barred; refund of Shs.14,933,056,019 ordered. Tax — Value Added Tax — Input tax credit — s.28(1) and s.28(4)(a): entitlement arises on date goods are imported. Tax Procedures Code Act — commencement and application — Acts do not apply to rights that arose prior to commencement. s.23(3) TPCA — relates to additional assessments for discovered errors within 12 months, not a general time bar on input tax claims. Refunds — Commissioner’s verification/approval and statutory invoice rules (s.28(11),(12)) relevant to claim but do not extinguish substantive right.	30 October 2018

Citation

Judgment date

October 2018

Uganda Electricty Transmission Company Limited v Uganda Revenue Authority (Application No. TAT 34 of 2017) [2018] UGTAT 206 (30 October 2018)

Input VAT credit arose on importation and is not time‑barred; refund of Shs.14,933,056,019 ordered.

Tax — Value Added Tax — Input tax credit — s.28(1) and s.28(4)(a): entitlement arises on date goods are imported. Tax Procedures Code Act — commencement and application — Acts do not apply to rights that arose prior to commencement. s.23(3) TPCA — relates to additional assessments for discovered errors within 12 months, not a general time bar on input tax claims. Refunds — Commissioner’s verification/approval and statutory invoice rules (s.28(11),(12)) relevant to claim but do not extinguish substantive right.

30 October 2018