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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/
3 judgments
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3 judgments
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February 2022
Kanasi Plascon v Uganda Revenue Authority (Taxation Application No. 64 of 2020) [2022] UGTAT 12 (10 February 2022)
Voluntary disclosure under s.66 requires written admission and a compounding agreement; applicant’s communications were insufficient.
Tax law – Voluntary disclosure and compounding (s.66 Tax Procedure Code Act) – requirements: voluntary disclosure to Commissioner-General, written admission, request and compounding agreement – intention or disclosure after respondent’s review insufficient – effect of Tax Procedure Code (Amendment) Act 2020 waiving interest/penalties as at 30 June 2020.
 10 February 2022
Kansai Plascon Uganda Limited v Uganda Revenue Authority (Application 64 of 2022) [2022] UGTAT 32 (10 February 2022)

 

 10 February 2022
Uganda Electricity Transmission Company Limited (UETCL) v Uganda Revenue Authority (Taxation Application No. 46 of 2018) [2022] UGTAT 8 (1 February 2022)
Design services incidental to installation were not subject to VAT input recovery, but withholding tax liability was upheld.
VAT — imported services vs. ancillary services; supply incidental to goods; input VAT not claimable on exempt supplies; Income Tax — Ugandan‑source services and withholding tax liability of payer.
 1 February 2022