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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
September 2021
Bullion Refinery Limited v Uganda Revenue Authority (Application No. TAT 36 of 2021) [2021] UGTAT 7 (23 September 2021)
Application dismissed for failure to pay the mandatory 30% deposit where the dispute concerned assessed tax quantum.
Tax Appeals Tribunal – s.15(1) Tax Appeals Tribunal Act – 30% deposit pending objection – constitutional challenge where objection is purely legal/technical (Fuelex) – applicability to assessed tax quantum – interplay with Supreme Court VAT decision – requirement arises at objection stage – remedy under Tax Procedure Code (s.28) for instalments/extension.
 23 September 2021
Kahamutima v Uganda Revenue Authority (Application No. TAT 51 of 2021) [2021] UGTAT 14 (21 September 2021)
Tribunal lacks jurisdiction where matter was previously decided and applicant failed to follow EACCMA review procedure.
Tax appeals – jurisdiction – res judicata where dispute was decided by Magistrate’s Court; statutory review under EACCMA ss.229–230 prerequisite to Tribunal appeal; refunds under s.144 and treatment of interest.
 21 September 2021