Tax Appeals Tribunal (Uganda) - 2018

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9 judgments

Citation	Judgment date
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
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
August 2018
Gustro v Uganda Revenue Authority (Application No. TAT 17 of 2017) [2018] UGTAT 205 (28 August 2018) Books suitable for public libraries or educational establishments are zero-rated and exempt from VAT at importation and supply. Tax law – VAT – zero-rating of educational materials – interpretation of "suitable for use only in public libraries and educational establishments"; import exemption – EACCMA Fifth Schedule adopting Florence Agreement and Nairobi Protocol; dual-purpose books eligible for zero-rating; post-clearance audit assessment set aside.	28 August 2018
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
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
March 2018
Heritage Oil and Gas Limited v Uganda Revenue Authority (Miscellaneous Application No. 9 of 2017) [2018] UGTAT 2 (9 March 2018) Application to strike respondent’s bill of costs dismissed as res judicata; costs already determined by the Tribunal. * Tax Appeals – costs – entitlement to instruction fees by party represented by salaried in‑house lawyers – whether bill of costs disallowable under 6th Schedule. * Res judicata – issue preclusion where costs were claimed and awarded in prior proceedings (section 7 Civil Procedure Act). * Functus officio – Tribunal and Registrar’s powers regarding revisiting awards of costs; remedy by appeal to High Court (Tax Appeals Tribunal Act s.27). * Civil procedure – obligation to raise all claims/defences in original suit (Order 2 Rule 1).	9 March 2018