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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

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https://www.tat.go.ug/

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1 judgment

Citation	Judgment date
July 2018
Jacobsen Uganda v Uganda Revenue Authority (Taxation Application No. 11 of 2016) [2018] UGTAT 5 (23 July 2018) Reimbursed travel and upkeep paid to third parties are not management charges subject to withholding tax or VAT; application allowed with costs. Tax law — Withholding tax — Definition of "gross amount" under s.83(2) and effect of s.87(1)(b) on allowable deductions for non-residents; reimbursable travel, accommodation and per diem paid to third parties are not management charges or taxable income of the non-resident. VAT — Reimbursable third-party supplies already subject to VAT; no statutory basis for withholding VAT; double taxation avoided. Statutory interpretation — ambiguity construed in favour of taxpayer.	23 July 2018

Citation

Judgment date

July 2018

Jacobsen Uganda v Uganda Revenue Authority (Taxation Application No. 11 of 2016) [2018] UGTAT 5 (23 July 2018)

Reimbursed travel and upkeep paid to third parties are not management charges subject to withholding tax or VAT; application allowed with costs.

Tax law — Withholding tax — Definition of "gross amount" under s.83(2) and effect of s.87(1)(b) on allowable deductions for non-residents; reimbursable travel, accommodation and per diem paid to third parties are not management charges or taxable income of the non-resident. VAT — Reimbursable third-party supplies already subject to VAT; no statutory basis for withholding VAT; double taxation avoided. Statutory interpretation — ambiguity construed in favour of taxpayer.

23 July 2018