Skip to document content Skip to main menu Skip to search
background image
profile image

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
Advanced search
All years
Filters
  • Filters
  • Judges
  • Alphabet
Sort by:
3 judgments
Citation
Judgment date
July 2022
Roraima Uganda Limited v Uganda Revenue Authority (Application 68 of 2021) [2022] UGTAT 22 (25 July 2022)
25 July 2022
Elgon Hydro Siti Limited (Application No. TAT 125 of 2019) [2022] UGTAT 18 (15 July 2022)
Whether the applicant's imported ball valves were parts of a turbine or separate valves for tariff classification.
Customs & tariff classification – application of the Harmonized System (HS) General Interpretative Rules and Section/Chapter Notes; treatment of disassembled imports under GIR 2(a). Distinction between machine parts and separate mechanical appliances – whether valves are ‘parts’ of a hydraulic turbine or separate valves under heading 84.81. Customs valuation – transaction value as basis for ad valorem duty (Fourth Schedule/EACCMA). Evidentiary weight of import documents and locus inspection in tariff classification disputes.
 15 July 2022
Elgon Hydro Siti Limited v Uganda Revenue Authority (Application 125 of 2019) [2022] UGTAT 24 (15 July 2022)
15 July 2022