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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
February 2019
Eddie Kazzi v Uganda Revenue Authority (Taxation Application No. 3 of 2017) [2019] UGTAT 2 (13 February 2019) Application against customs seizure dismissed as time-barred and lacking locus; goods sold, origin undeterminable. Customs law – seizure and forfeiture of goods – EACCMA provisions on seizure, claim and condemnation – statutory time limits (S.214, S.216, S.229/S.230) – locus/ownership of seized goods – sale of perishable seized goods – Limitation Act inapplicable to statutory customs disputes.	13 February 2019

Citation

Judgment date

February 2019

Eddie Kazzi v Uganda Revenue Authority (Taxation Application No. 3 of 2017) [2019] UGTAT 2 (13 February 2019)

Application against customs seizure dismissed as time-barred and lacking locus; goods sold, origin undeterminable.

Customs law – seizure and forfeiture of goods – EACCMA provisions on seizure, claim and condemnation – statutory time limits (S.214, S.216, S.229/S.230) – locus/ownership of seized goods – sale of perishable seized goods – Limitation Act inapplicable to statutory customs disputes.

13 February 2019