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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/
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5 judgments
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September 2020
Africa Broadcasting (U) Limited v Uganda Revenue Authority (Application No. 44 of 2018) [2020] UGTAT 18 (21 September 2020)
Broadcast rights delivered on disks are imported services; recipient must account for VAT and pay assessed tax.
VAT — imported services v goods — licence to broadcast on physical media — mixed supply; principal supply test; recipient liable for VAT on imported services; valuation includes content on media.
 21 September 2020
Kasai Plascon (U) Limited v Uganda Revenue Authority (Application No. TAT 135 of 2020) [2020] UGTAT 28 (11 September 2020)
Tribunal dismissed application to extend time to object to tax assessment for unexplained delay and lack of evidence.}
Tax procedure – extension of time to lodge objection – discretion under s.24(4) Tax Procedure Code Act – Interpretation Act s.34(3) – effect of payment on right to object – COVID-19 lockdown not a blanket excuse without evidence – judicial review standard: illegality, irrationality, procedural impropriety.
 11 September 2020
Uganda Revenue Authority v Kasai Plascon (Application No. TAT 146 of 2020) [2020] UGTAT 27 (11 September 2020)
Tribunal refused leave to amend to add a counterclaim for withheld taxes, finding no assessments or statutory basis for recovery.
Tax law — amendment of pleadings — application to add counterclaim for withheld taxes — Order 6 r.19 and Order 8 r.2/r.7 CPR — counterclaim distinct from main relief (voluntary disclosure waiver) — necessity of assessments and objection process before recovery — Tribunal’s jurisdiction as court of first instance in tax disputes (Rabbo decision) — amendment refused.
 11 September 2020
UMEME Ltd & Anor v Commissioner General, Uganda Revenue Authority (Application No. 40 of 2018) [2020] UGTAT 13 (9 September 2020)
9 September 2020
East African Investment Limited v Uganda Revenue Authority (Application No. TAT 6 of 2019) [2020] UGTAT 22 (7 September 2020)
Taxpayer entitled to input VAT for goods (including mixed supplies) within six months pre-registration despite suppliers’ non-declaration.
* Tax — Input VAT — entitlement under S.28(3) for taxable supplies of goods within six months prior to registration; mixed supplies and incidental services (S.12). * Construction contracts — when construction supplies constitute goods (materials) with incidental services. * Procedural/remedial — supplier non-declaration does not bar claimant’s input credit; revenue authority must pursue suppliers. * Remedies — allowance of input VAT, statutory interest and costs.
 7 September 2020