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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
Visit website
https://www.tat.go.ug/
2 judgments
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2 judgments
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Judgment date
October 2020
Professor Mutebile and 7 Others v Uganda Revenue Authority (Application No. TAT 32 of 2018) [2020] UGTAT 19 (30 October 2020)
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.
 30 October 2020
Okuja v Uganda Revenue Authority (Application No. TAT 72 of 2018) [2020] UGTAT 23 (15 October 2020)
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.
 15 October 2020