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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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November 2022
Airtel Ug Limited v Uganda Revenue Authority (Application No. TAT 10 of 2019) [2022] UGTAT 16 (28 November 2022)
Tribunal upholds VAT assessment, allows limited input credit, and annuls WHT based on international telecommunications regulations.
• Tax law – VAT – undeclared output VAT on interconnect invoices; invoice discrepancies, credit notes and amendment obligations; five-year and amendment time limits under the VAT Act. • Tax law – VAT – input tax credit – requirement for original tax invoices and proof of payment; authentication by tax authority; disallowance where suppliers cannot be traced or payments not proven. • Tax law – Withholding tax – applicability to international telecommunication services; effect of International Telecommunications Regulations vis-à-vis domestic tax law and treaty precedence. • Procedure – limitation/time-bar – applicability of Tax Procedure Code Act vs earlier law; evidentiary burden of self-assessments to compute limitation periods.
 28 November 2022
Mingdong Global Investments Limited v Uganda Revenue Authority (Application 104 of 2021) [2022] UGTAT 21 (16 November 2022)
16 November 2022