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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/
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December 2018
Gustro Ltd v Uganda Revenue Authority (Taxation Application No. 17 of 2018) [2018] UGTAT 204 (28 December 2018)
Books suitable for public libraries or educational establishments are zero‑rated on supply and exempt from import VAT under the Florence Agreement.
Tax law — VAT on imports and supplies; interpretation of "suitable for use only in public libraries and educational establishments" (Third Schedule, VAT Act); interaction of VAT Act and EACCMA Fifth Schedule; Florence Agreement and Nairobi Protocol exempt educational, scientific and cultural materials from import duty and import VAT; dual‑purpose books may still qualify for zero‑rating.
 28 December 2018
Vivo Energy (U) Ltd v Uganda Revenue Authority (Application No. 29 of 2017) [2018] UGTAT 1 (21 December 2018)
21 December 2018
International School of Uganda v Uganda Revenue Authority (Taxation Application No. 16 of 2016) [2018] UGTAT 4 (20 December 2018)
Applicant is an educational institution but not of public character; exemption rejected and Commissioner’s refusal appealable.
Tax — Income Tax Act s.2(bb) — meaning of “educational institution of public character” — parameters: ownership, funding, management, accessibility, beneficiaries — taxability of surplus and non‑educational income — Commissioner’s discretion to issue or refuse written rulings — refusals are taxation decisions appealable to Tax Appeals Tribunal.
 20 December 2018
Registered Trustees of Freemasons hall v Uganda Revenue Authority (Taxation Application No. 20 of 2017) [2018] UGTAT 3 (20 December 2018)
Applicant's trust not religious or public in character; hall rental income is taxable.
Tax law – Income Tax Act S.2(bb) – exemption for religious, charitable or educational institutions of public character; Trust deed and objects – determining institutional character; Public character – membership restrictions and accessibility; Distinct legal entities – lodges and charity separate from trustee; Taxation of rental income – hiring of premises taxable under s.5.
 20 December 2018