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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/
3 judgments
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3 judgments
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January 2020
Amatheon Agri Limited v Uganda Revenue Authority (TAT Application No. 50 of 2018) [2020] UGTAT 17 (28 January 2020)
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.
 28 January 2020
Enviro Serve Limited v Uganda Revenue Authority (TAT Application No. 24 of 2017) [2020] UGTAT 15 (24 January 2020)
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.
 24 January 2020
Mineral Oil Company Limited v Uganda Revenue Aurthority (TAT Application No. 22 of 2017) [2020] UGTAT 16 (21 January 2020)
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.
 21 January 2020