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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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Judgment date
June 2021
Rose of Sharon Enterprises Limited v Uganda Revenue Authority (Application 8 of 2018) [2021] UGTAT 27 (28 June 2021)
28 June 2021
Birungyi Barata and Associates v Fresh Cuts Limited (Application No. TAT 24 of 2021) [2021] UGTAT 5 (24 June 2021)
Appeal allowed: instruction fees varied to Shs. 67,307,717; separate reconciliation and deposit claims not sustained; VAT not claimable in unpleaded bill.
* Advocates' costs – Instruction fees – Proper valuation of subject matter under Sixth Schedule – reassessment of instruction fees. * Advocates' costs – Scope of Sixth Schedule – reconciliation work and deposit-claim fees either covered by instruction fees or outside Schedule. * Taxation procedure – Amendments to bills – requirement of lodging, party consent or leave of taxing officer/court. * VAT – Cannot be recovered from a taxed bill if not pleaded or supported by VAT certificate; e-invoice outside bill possible.
 24 June 2021