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Citation
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Judgment date
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| December 2020 |
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9 December 2020 |
| November 2020 |
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Services by the applicant’s branch to its head office are not taxable supplies; VAT assessment disallowed.
Tax — Value Added Tax — Taxable person — Branch and head office — Whether a branch constitutes a separate taxable person for VAT purposes. VAT — Supply of services — Whether services performed by a branch for its head office constitute a taxable supply. VAT — Export of services — Documentary proof and Regulation 12/Regulation 13(3). Statutory interpretation — Legal personhood and taxing provisions.
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30 November 2020 |
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Insufficient original documentation and proof of payment defeats input VAT claims; assessment upheld and penal interest recalculated.
Tax law – VAT – input tax credit – requirement for original tax invoices, proof of payment and use; burden of proof on taxpayer; invoice trading/fictitious invoices; penal tax under s.65(3) (interest/penal for unpaid tax) vs s.65(6) (double penal tax for false or misleading declarations).
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4 November 2020 |
| October 2020 |
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A retirement benefits scheme with a sponsor's reversionary interest qualifies as a settlor trust, shifting tax liability to the settlor.
Tax law – Retirement benefits scheme – Whether scheme qualifies as a settlor trust under s.70(f) Income Tax Act – Reversionary interest suffices. Tax law – Interaction of s.8 (taxation of trustees/retirement funds) and s.71(5) (taxation of settlor trusts) – specific provision overrides general rule. Statutory exemption – Effect of settlor’s exemption under s.21 on trust tax liability. Remedy – Assessment against trustees misplaced; application allowed with costs.
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30 October 2020 |
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Exported agricultural goods are zero‑rated under the Third Schedule; no informer reward where no tax was recoverable.
Tax law – VAT classification – whether exports of unprocessed agricultural goods are zero‑rated or exempt; interaction of Second and Third Schedules and S.77. Statutory interpretation – effect of the amendment requiring supplies to be made "in Uganda". Informer law – entitlement to reward requires information leading to recoverable tax; locus standi and former‑employee informers.
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15 October 2020 |
| September 2020 |
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Broadcast rights delivered on disks are imported services; recipient must account for VAT and pay assessed tax.
VAT — imported services v goods — licence to broadcast on physical media — mixed supply; principal supply test; recipient liable for VAT on imported services; valuation includes content on media.
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21 September 2020 |
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Tribunal dismissed application to extend time to object to tax assessment for unexplained delay and lack of evidence.}
Tax procedure – extension of time to lodge objection – discretion under s.24(4) Tax Procedure Code Act – Interpretation Act s.34(3) – effect of payment on right to object – COVID-19 lockdown not a blanket excuse without evidence – judicial review standard: illegality, irrationality, procedural impropriety.
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11 September 2020 |
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Tribunal refused leave to amend to add a counterclaim for withheld taxes, finding no assessments or statutory basis for recovery.
Tax law — amendment of pleadings — application to add counterclaim for withheld taxes — Order 6 r.19 and Order 8 r.2/r.7 CPR — counterclaim distinct from main relief (voluntary disclosure waiver) — necessity of assessments and objection process before recovery — Tribunal’s jurisdiction as court of first instance in tax disputes (Rabbo decision) — amendment refused.
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11 September 2020 |
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9 September 2020 |
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Taxpayer entitled to input VAT for goods (including mixed supplies) within six months pre-registration despite suppliers’ non-declaration.
Tax — Input VAT — entitlement under S.28(3) for taxable supplies of goods within six months prior to registration; mixed supplies and incidental services (S.12). Construction contracts — when construction supplies constitute goods (materials) with incidental services. Procedural/remedial — supplier non-declaration does not bar claimant’s input credit; revenue authority must pursue suppliers. Remedies — allowance of input VAT, statutory interest and costs.
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7 September 2020 |
| June 2020 |
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30 June 2020 |
| May 2020 |
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28 May 2020 |
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27 May 2020 |
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22 May 2020 |
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21 May 2020 |
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20 May 2020 |
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Applicant not obliged to pay interest on disputed tax during Tribunal proceedings; pre-30 June 2020 interest waived.
Tax law – Interest on disputed tax – Whether interest accruing while a tax objection/appeal is pending is payable. Tax Procedure Code Act s.40C – waiver of outstanding interest and penalties up to 30 June 2020. Tax appeals – effect of paying 30% of disputed tax and requirement to pay interest on arrears while dispute is pending. Procedural fairness – protection from penalisation by imposition of interest during dispute resolution.
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20 May 2020 |
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19 May 2020 |
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15 May 2020 |
| March 2020 |
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30 March 2020 |
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27 March 2020 |
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Fronting and facultative fees incidental to reinsurance are VAT-exempt; Tribunal limited relief to pleaded assessment.
Tax — VAT: reinsurance services specified as exempt; fronting and facultative fees incidental/ancillary to reinsurance are VAT-exempt. Procedural law — tribunal confined to issues and amounts properly pleaded; late/unpleaded claims to reconcile wider assessments dismissed.
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26 March 2020 |
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25 March 2020 |
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17 March 2020 |
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10 March 2020 |
| January 2020 |
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Whether cereals grown but not milled by the applicant qualify as zero-rated or as exempt unprocessed agricultural products.
Tax — VAT — Interpretation of statutory language — "grown and milled in Uganda" in Third Schedule — purposive construction using Parliamentary Hansard — zero-rating requires both growing and milling by supplier; Tax — VAT — Exempt supplies — unprocessed agricultural products (Second Schedule) — low value-added activities (drying, cleaning, packaging) within 5% threshold do not amount to processing; Input VAT — entitlement only for zero-rated taxable supplies, not for exempt supplies.
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28 January 2020 |
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Tax tribunal allowed pre-supply input VAT where registration was effective, applied time-of-supply rules to resolve accounting variance, and awarded verified supplier input VAT.
VAT — registration effective date and taxable person status; VAT input tax entitlement under S.28; mixed-supplies fraction (S.28(8)) inapplicable to purely standard-rated supplier; time of supply rules (S.14(1)(c)) and effect on VAT returns; audited financial statements v VAT returns — timing mismatches; taxpayer not obliged to ensure suppliers remit collected VAT.
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24 January 2020 |
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Assessment set aside due to defective sampling, weak lab procedures and lack of a clear link between samples and consignment.
Tax law – assessment of import duty – validity of assessment dependent on credible sampling and laboratory analysis. Administrative law – fair and transparent procedures – chain of custody, sealing, escorting and timely submission of samples. Evidentiary standards – link between tested samples, seized containers and bill of lading; laboratory capacity and tendering of samples.
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21 January 2020 |
