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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

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https://www.tat.go.ug/

2 judgments

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2 judgments

Citation	Judgment date
November 2021
Atacama Consulting Services Limited v Uganda Revenue Authority (Application No. TAT 38 of 2021) [2021] UGTAT 3 (25 November 2021) Tribunal lacks jurisdiction over private rulings; alternatively applicant not entitled to input VAT on hired passenger automobiles. * Tax procedure – jurisdiction – private ruling is not a 'tax decision' under the Tax Procedure Code Act; no objection decision means no appeal to Tribunal. * VAT – input tax – S.28(5)(a) disallows input credit for passenger automobiles unless acquired exclusively for business of selling/dealing/hiring such vehicles. * Characterisation of hire – hiring a vehicle is a supply (parting with possession) for VAT purposes. * Evidence and burden – taxpayer must prove having incurred the input tax and meet statutory exceptions.	25 November 2021
Latigo v Uganda Revenue Authority (Application 88 of 2019) [2021] UGTAT 26 (11 November 2021)	11 November 2021