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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)

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NIC Building, 7/8th Floor

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

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August 2021
Apollo Hotel Corporation v Uganda Revenue Authority (Application No. TAT 68 of 2018) [2021] UGTAT 4 (27 August 2021) The applicant’s licence to use a foreign hotel brand and reservation system constituted an imported service subject to VAT. VAT — Imported services — Licence to use foreign brand and centralized reservation system — Destination principle — Composite supplies: principal service versus ancillary service — Sections 4(c), place of consumption and VAT chargeability.	27 August 2021

August 2021

Apollo Hotel Corporation v Uganda Revenue Authority (Application No. TAT 68 of 2018) [2021] UGTAT 4 (27 August 2021)

The applicant’s licence to use a foreign hotel brand and reservation system constituted an imported service subject to VAT.

VAT — Imported services — Licence to use foreign brand and centralized reservation system — Destination principle — Composite supplies: principal service versus ancillary service — Sections 4(c), place of consumption and VAT chargeability.

27 August 2021

Tax Appeals Tribunal (Uganda)

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