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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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April 2022
Latitude Zero Degrees Limited v Uganda Revenue Authority (Application 99 of 2021) [2022] UGTAT 25 (21 April 2022)
21 April 2022
Welt Machinery Engineering Limited v Uganda Revenue Authority (Taxation Application No. 127 of 2019) [2022] UGTAT 10 (20 April 2022)
Warrant of distress set aside as ultra vires; reduced assessment reinstated; taxpayer failed to prove claimed deductions.
* Tax law – assessment arising from court award – validity of assessment and execution by warrant of distress; * Administrative law – functus officio: Commissioner's powers after issuing an objection decision; * Tax procedure – burden of proof for expense deductions, requirement for returns/audited financial statements; * Civil procedure – execution pending appeal requires an express stay.
 20 April 2022
Palladium v Uganda Revenue Authority (Taxation Application No. 109 of 2020) [2022] UGTAT 5 (11 April 2022)
Applicant liable for affirmed VAT assessments; forcible registration valid and applicant failed to prove input credits or excess assessment.
* Tax law – VAT – registration threshold and duty to apply – s.7(1), s.7(2) and s.7(6) VAT Act. * Tax procedure – forcible registration and retrospective effect of registration. * Burden of proof – taxpayer’s duty to prove assessments excessive under Tax Appeals Tribunal Act and Tax Procedure Code Act. * Input tax – requirement of evidence to claim credit. * Taxable supply – whether proceeds of disposed assets formed part of business activities.
 11 April 2022