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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/
8 judgments
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8 judgments
Citation
Judgment date
May 2020
28 May 2020
27 May 2020
22 May 2020
21 May 2020
20 May 2020
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.
20 May 2020
19 May 2020
15 May 2020