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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/
6 judgments
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6 judgments
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July 2021
Gakou v Uganda Revenue Authority (Application No. TAT 29 of 2020) [2021] UGTAT 12 (30 July 2021)
Application dismissed for failure to exhaust statutory review and being time‑barred; tribunal lacked jurisdiction over penal conviction issues.
Customs law — procedure for dispute resolution — obligation to seek review under S.229 EACCMA before tribunal; limitation — 45‑day appeal period under S.230; legitimate expectation — requires clear, authorised representation and cannot override statutory tax obligations; penal sanctions under S.203 EACCMA require conviction; tribunal’s lack of jurisdiction to hear premature or time‑barred matters.
 30 July 2021
Registered Trustees of Free Masons v Uganda Revenue Authority (Application No. TAT 51 of 2019) [2021] UGTAT 20 (29 July 2021)
A private ruling is binding unless validly revoked in writing; an assessment issued without revocation and computed on gross proceeds is invalid.
* Tax procedure – Private rulings (s.45) – binding nature where full and true disclosure made; Commissioner’s discretion to revoke must be exercised by written notice and rationally. * Capital gains tax – computation – gain must be sale consideration less statutory cost base (ss.50, 52); cannot simply apply flat 30% to sale proceeds. * Tax appeals – payment of 30% of tax in dispute – bank guarantee and timing of preliminary objections.
 29 July 2021
The Registered Trustees of Freemansons Hall v Uganda Revenue Authority (Application 51 of 2019) [2021] UGTAT 28 (29 July 2021)
29 July 2021
Safari Clothing (U) Limited v Uganda Revenue Authority (Miscellaneous Application 26 of 2021) [2021] UGTAT 29 (22 July 2021)
22 July 2021
Taslaf Consultants Limited v Uganda Revenue Authority (Application 119 of 2019) [2021] UGTAT 30 (16 July 2021)
16 July 2021
Game Discount v Uganda Revenue Authority (Application No. TAT 25 of 2020) [2021] UGTAT 13 (5 July 2021)
Applicant’s tax review dismissed as time‑barred; reaffirmation of decision did not revive appeal period.
* Tax law – limitation periods under EACCMA s.230(2) – 45‑day appeal period from service of Commissioner’s decision. * Customs review – EACCMA s.229(4)/(5) – Commissioner’s duty to communicate decision within 30 days and effect of omission. * Tax Appeals Tribunal Act s.17 – lodging notice of decision and statement of reasons within 30 days; late Form TAT 2 struck out. * Locus standi – effect of late filing of respondent’s materials. * Revivification – mere reiteration of a prior decision does not extend limitation period.
 5 July 2021