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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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January 2021
Eram v Uganda Revenue Authority (Application No. TAT 59 of 2018) [2021] UGTAT 10 (29 January 2021)
Tribunal held motor vehicle benefit is measured in days, taxpayer failed to prove fewer private-use days; application dismissed with costs.
Tax — PAYE — Motor vehicle benefit-in-kind — 5th Schedule formula (20% x A x B/C) - interpretation of B as days, not hours — burden of proof on taxpayer — sufficiency of vehicle movement logs — depreciation amendment timing.
 29 January 2021
Farid Meghani v Uganda Revenue Authority (Civil Miscellaneous Application No. 185 of 2020) [2021] UGTAT 1 (29 January 2021)
29 January 2021
Meghani v Uganda Revenue Authority (Application No. TAT 185 of 2020) [2021] UGTAT 15 (29 January 2021)
Application for extension to file tax review dismissed where delay exceeded statutory six-month limit despite COVID-19 and illness.
* Tax law – extension of time – application for review of objection decision – statutory 30-day and six-month limits under Tax Appeals Tribunal Act – Rule 11(6) allows extension for illness, absence or reasonable cause. * Procedural law – extension of time – factors: length of delay, reasons for delay, prospects of success, prejudice to other party. * COVID-19 – lockdown and health grounds considered but insufficient to justify delay beyond statutory six months.
 29 January 2021
Mini Bakeries v Uganda Revenue Authority (Application No. TAT 102 of 2018) [2021] UGTAT 16 (25 January 2021)
Provisional tax underestimation beyond 10% attracts statutory penal tax; remission is a ministerial discretion.
Tax Procedure Code Act s.51 – Penal tax for underestimation of provisional chargeable income/turnover; Income Tax Act s.112 – timing and revision of provisional estimates; strict statutory liability for variance beyond 10%; s.53(5) – ministerial remission (discretionary).
 25 January 2021
East Africa Cranes Limited v Uganda Revenue Authority (Application No. TAT 51 of 2018) [2021] UGTAT 9 (21 January 2021)
Applicant entitled to refund and may apply overpaid tax to offset liabilities despite refund time‑bar.
Tax law – refund and offset of overpaid tax – application of S.113(2) time limit to refund applications not to offsets under S.113(3); taxpayer’s property rights (Art.26) protect use of tax credits; unreasonable audit delay; recovery by agency notice without justification refundable.
 21 January 2021