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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/
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4 judgments
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October 2022
TATA Uganda Limited v Uganda Revenue Authority (Application 111 of 2020) [2022] UGTAT 27 (28 October 2022)
28 October 2022
Rwenzori Bottling Company Limited v Uganda Revenue Authority (Application 21 of 2021) [2022] UGTAT 26 (25 October 2022)
25 October 2022
Century Bottling Company Limited v Uganda Revenue Authourity (Application No. 24 of 2021) [2022] UGTAT 15 (21 October 2022)
Transaction-value requires accounting for bona fide credit notes; goods removed from EPZs into the customs territory attract import duties.
Customs valuation – transaction value (Method 1) – effect of post-import debit and credit notes on customs value under EACCMA and WTO Valuation Agreement. Export Processing Zones (EPZs) – removal to customs territory treated as import – duties payable under EACCMA and EAC Protocols; certificate of origin is evidence, not automatic exemption. Procedure – tribunal disregards late-filed submissions; apportionment of costs where relief is partly granted.
 21 October 2022
Samon Products Limited v Uganda Revenue Authority (Taxation Application No. 104 of 2022) [2022] UGTAT 13 (14 October 2022)
Tribunal taxed Part A of the bill at prescribed rates (Shs.1,947,000 inclusive VAT); Part B struck off for lack of particulars.
Taxation of costs – Advocates (Remuneration and Taxation of Costs) Regulations – rates for written submissions, attendances, drawing bills and extra copies (Rules 10 & 12). Costs follow the event but are discretionary – taxing officer’s balancing exercise (National Insurance Corporation v Pelican Air Services). Disbursements – must be particularised with dates and evidence per Rule 47; failure to do so warrants striking off.
 14 October 2022