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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
April 2018
Kamanyire v Uganda Revenue Authourity (Taxation Application No. 7 of 2015) [2018] UGTAT 6 (10 April 2018) Transaction value governs customs valuation; respondent wrongly applied fall‑back method; reassessment and refund ordered. Customs valuation – EACCMA s.122 and Fourth Schedule – sequential application of valuation methods – transaction value primary – fall‑back method inapplicable where invoice value available – refund and interest for overpayment.	10 April 2018

Citation

Judgment date

April 2018

Kamanyire v Uganda Revenue Authourity (Taxation Application No. 7 of 2015) [2018] UGTAT 6 (10 April 2018)

Transaction value governs customs valuation; respondent wrongly applied fall‑back method; reassessment and refund ordered.

Customs valuation – EACCMA s.122 and Fourth Schedule – sequential application of valuation methods – transaction value primary – fall‑back method inapplicable where invoice value available – refund and interest for overpayment.

10 April 2018