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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/

4 judgments

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4 judgments


February 2023
Zarin Pharmaceuticals Limited v Uganda Revenue Authority (Miscellaneous Application No. 197 of 2022) [2023] UGTAT 1 (23 February 2023) Unexplained four‑year delay and valid electronic service to the company's registered contact justified dismissal of extension application. Tax law — Time limits for review — Extension of time — Requirement to show reasonable cause for delay Tax procedure — Service of objection decisions — Electronic service to registered email/URA Portal constitutes sufficient service under S.72(2)(d) Civil procedure — Service on companies — Service on employee/agent designated for tax communications is effective service	23 February 2023
Quickway Property Services Limited v Uganda Revenue Authority (Application No. TAT 105 of 2021) [2023] UGTAT 2 (21 February 2023) Applicant failed to prove input VAT purchases; assessments upheld and application dismissed with costs. Tax law — VAT — Input tax credit — Proof of payment and invoice formalities — VAT Act s.28, Fourth Schedule s.2(d) Administrative law — Review of tax assessments — Standard of review — Whether decision was illegal, grossly unreasonable or procedurally improper	21 February 2023
Essential Auto Parts Limited v Uganda Revenue Authority (Application No. 180 of 2022) [2023] UGTAT 3 (20 February 2023) The applicant’s tax review filed four years after objection decisions, without seeking extension, was held time-barred. Tax law — Time limits for appeals — Requirement to lodge an application within 30 days under s.16(1)(c) Tax Appeals Tribunal Act and s.25(1) Tax Procedures Code Act — Extensions under s.16(2). Civil procedure — Preliminary point of law — Time-bar as a dispositive preliminary objection. Statutory timelines are substantive and must be strictly complied with	20 February 2023
Unilever Uganda Limited v Commissioner General, Uganda Revenue Authority (Application 114 of 2020) [2023] UGTAT 67 (17 February 2023)	17 February 2023