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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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November 2020
SamSung Electronics East Africa Limited v Uganda Revenue Authority (Application No. TAT 36 of 2019) [2020] UGTAT 25 (30 November 2020)
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.
 30 November 2020
Advent city Limited v Uganda Revenue Authority (Application No. TAT 28 of 2018) [2020] UGTAT 20 (4 November 2020)
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).
 4 November 2020