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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/
6 judgments
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6 judgments
Citation
Judgment date
March 2020
30 March 2020
27 March 2020
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.
26 March 2020
25 March 2020
17 March 2020
10 March 2020