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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/
2 judgments
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2 judgments
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April 2021
Multiple ICD v Uganda Revenue Authority (Application No. TAT 61 of 2021) [2021] UGTAT 18 (30 April 2021)
A lease moratorium postpones payment but does not excuse the statutory obligation to charge and remit VAT; assessment upheld.
* Tax — Value Added Tax — Leasing of plant and equipment — Rental agreements are taxable supplies; time of supply occurs on earlier of payment due, payment made, or invoice issued; VAT payable monthly. * Contract vs statute — A contractual moratorium may postpone payment but cannot waive or extinguish statutory tax obligations; parties cannot by agreement fetter statutory tax duties. * Deferment — VAT deferment regulations concern import deferment and do not authorise waiver of VAT on leasing absent statutory approval. * Commissioner’s powers — Extension or deferment of VAT requires written application and approval by the Commissioner General.
 30 April 2021
Stanbic Bank Holding Limited v Uganda Revenue Authority (Application No. TAT 56 of 2019) [2021] UGTAT 23 (28 April 2021)
Taxation of costs awarded on a preliminary ruling is stayed pending final determination of the main application.
Costs — Taxation of bill of costs — Whether costs awarded on a preliminary ruling may be taxed before final determination — Court’s discretion under s.27 Civil Procedure Act — Costs follow the event; taxation may be stayed to avoid prejudging main application.
 28 April 2021