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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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1 judgment

Citation	Judgment date
January 2022
Infectious Disease Institute v Uganda Revenue Authority (Taxation Application No. 15 of 2019) [2022] UGTAT 4 (27 January 2022) Tribunal held some consultants were employees for PAYE where remuneration was fixed or ascertainable; others engaged short‑term were not. Taxation – PAYE v withholding tax – distinction between employee and independent contractor; Income Tax Act’s broader definition of employment; tests of control, integration, provision of tools, duration and fixed/ascertainable remuneration; short engagements (<2 months) not fixed/ascertainable.	27 January 2022

Citation

Judgment date

January 2022

Infectious Disease Institute v Uganda Revenue Authority (Taxation Application No. 15 of 2019) [2022] UGTAT 4 (27 January 2022)

Tribunal held some consultants were employees for PAYE where remuneration was fixed or ascertainable; others engaged short‑term were not.

Taxation – PAYE v withholding tax – distinction between employee and independent contractor; Income Tax Act’s broader definition of employment; tests of control, integration, provision of tools, duration and fixed/ascertainable remuneration; short engagements (<2 months) not fixed/ascertainable.

27 January 2022