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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
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https://www.tat.go.ug/
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4 judgments
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March 2022
Rwamakuba v Uganda Revenue Authority (Taxation Application No. 142 of 2020) [2022] UGTAT 6 (31 March 2022)
Share benefits are taxable at acquisition (1995); waiver applied but applicant failed to prove individual entitlement, so claim dismissed.
* Tax law – Income Tax Act s.19(1)(g) – shares issued to employees as taxable employment income at point of acquisition. * Tax Procedure – requirement to exhaust objection/appeal procedures and burden of proof on taxpayer (Tax Procedure Code Act; Tax Appeals Tribunal Act s.18/Tax Procedure Code s.26). * Finance Act 2008 – waiver of tax arrears outstanding on or before 30 June 2002 and still outstanding by 30 June 2008. * Civil procedure – representative actions and need for authority/order to represent other claimants.
 31 March 2022
Yunus Social Business Foundation Uganda Limited v Uganda Revenue Authority (Taxation Application No. 79 of 2020) [2022] UGTAT 11 (30 March 2022)
An entity conducting commercial lending and charging interest cannot be classed as a charitable exempt organization under the Income Tax Act.
* Tax law – Income Tax Act s.2(bb)(i)(B) and s.21(1)(f) – definition and scope of "exempt organization" * Charity law – requirement that charities be operated exclusively for charitable purposes * Social enterprises – conflict between charitable status and commercial lending activities (interest-bearing loans, licences) * Procedural/administrative – absence of NGO permit and reliance on trade/money-lending licences inconsistent with charitable classification
 30 March 2022
Stanbic Bank Holdings Limited v Uganda Revenue Authority (Application No. TAT 56 of 2019) [2022] UGTAT 1 (21 March 2022)
Tribunal: performance, advance payment and generic guarantees are indemnity bonds subject to 1% stamp duty; bid bonds are not.
Stamp duty – classification of instruments – performance bonds, advance payment guarantees and generic guarantees characterized as indemnity bonds and taxable at 1% (Item 36); bid/bid securities are ordinary bonds (Item 16) – statutory interpretation of Schedule 2, ordinary meaning and character of instrument – where descriptions conflict, the highest duty applies (s.6(1)).
 21 March 2022
Stabic Bank v Uganda Revenue Authority (Taxation Application No. 56 of 2019) [2022] UGTAT 7 (2 March 2022)
Tribunal holds performance, advance payment and generic guarantees are indemnity bonds (1% duty); bid bonds attract flat bond duty.
Stamp duty — classification of instruments — performance bonds, advance payment guarantees and guarantees characterised as indemnity bonds (Item 36, 1%); bid bonds are ordinary bonds (Item 16, flat duty); statutory interpretation and character-of-instrument test.
 2 March 2022