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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/
3 judgments
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3 judgments
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December 2021
Ericson v Uganda Revenue Authority (Application No. TAT 67 of 2021) [2021] UGTAT 11 (30 December 2021)
Applicant permitted to re-open case and tender documents subject to admissibility; costs awarded for applicant’s lack of due diligence.
Tax Appeals Tribunal – application to re-open case; discretion to re-open before judgment; admissibility of documents; Article 126(2)(e) and s.22(2) Tax Appeals Tribunal Act – substantive justice with minimal technicality; burden of proof on taxpayer; costs where lack of due diligence.
 30 December 2021
Rose of Sharon Enterprises Limited v Uganda Revenue Authority (Application No. TAT 8 of 2018) [2021] UGTAT 22 (14 December 2021)
Tribunal found import taxes properly paid; audit failed to prove under-valuation from incoterm inconsistencies.
Customs valuation – Incoterms (FOB, CFR, CIF, DAP) – role in determining customs value; Post-clearance audit – evidence and burden of proof in tax appeals; EACCMA Fourth Schedule valuation rules – addition of transport and insurance; Penal tax and interest – requirement to prove under-valuation and loss of revenue.
 14 December 2021
Uganda Revenue Authority v Rwenzori Bottling Limited (Application No. TAT 66 of 2021) [2021] UGTAT 21 (14 December 2021)
Tribunal allowed applicant to amend Statement of Reasons to resolve disputed service date and potential time‑bar.
Tax Appeals Tribunal – amendment of pleadings – Rule 31(2) adoption of Civil Procedure Rules – Order 6 r.19 – leave to amend Statement of Reasons – disputed service date and time‑bar – bad faith and prejudice – costs in the cause.
 14 December 2021