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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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May 2022
Independent Publication v Uganda Revenue Authority (Taxation Application No. 55 of 2018) [2022] UGTAT 3 (31 May 2022)
Tribunal: VAT payable on imported online services, marketing expenses deductible, refund recalculation remitted to revenue authority.
* Tax — VAT on imported services — online/electronic services accessed abroad constitute imported services and attract VAT payable by the recipient. * Tax — VAT on undeclared sales — VAT inclusive sales require adjustment and payment. * Tax — Deductibility of expenses — grant-funded marketing expenses deductible where incurred in production of income; grant treated as capital, not income. * Tax procedure — Offsetting assessed tax against claimed refund, entitlement to interest on refund, remittal to tax authority for recalculation.
 31 May 2022
Uganda Revenue Authority v Nile Breweries Limited and 2 Others (Taxation Application No. 46 of 2020) [2022] UGTAT 9 (6 May 2022)
Tribunal holds Section 15 requires 30% of tax 'in dispute' and finds taxpayer and banks in civil contempt, imposing fines and damages.
Tax Appeals Tribunal – s.15 interpretation: 30% payable of tax 'in dispute' (as per objection); contempt – tribunal lacks criminal jurisdiction under s.34 but may punish civil contempt under inherent powers/Civil Procedure Act; agency notices – banks may be liable for failing to remit amounts specified; requisites for civil contempt: lawful order, knowledge, non-compliance, wilfulness/mala fides; remedies: fines, damages, interest, costs.
 6 May 2022