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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)

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NIC Building, 7/8th Floor
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https://www.tat.go.ug/
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February 2026
Depo Limited v Uganda Revenue Authority (Application No. 299 of 2024) [2026] UGTAT 2 (13 February 2026)
Transaction value cannot be displaced by undisclosed database rates; fallback is last resort requiring sequential application and reasons.
Customs valuation – Transaction value is primary; burden shifts to Customs after credible documentary proof – Fallback (Method 6) is last resort – Valuation databases are informational, not independent methods – Duty to disclose comparator data, adjustments and reasons – Procedural fairness in customs valuation.
 13 February 2026
Techno Three Limited v Uganda Revenue Authority (Application No. 9 of 2025) [2026] UGTAT 3 (4 February 2026)
Interest limitation did not apply where alleged group members were dormant paper companies; assessment set aside.
Tax — Interest limitation (section 25 ITA) — Definition of group/common underlying ownership — Dormant/paper companies — Purposive interpretation and substance over form — Assessment set aside.
 4 February 2026
January 2026
Tasco Industries Limited v Uganda Revenue Authority (Application No. 92 of 2022) [2026] UGTAT 4 (30 January 2026)
Whether import documents prove goods were crude palm oil (0% duty) or misclassified as crude palm olein (10% duty).
Customs classification — crude palm oil v. crude palm olein; evidential weight of import documents (proforma invoice, bill of lading, certificates of analysis, certificate of conformity); burden of proof in tax assessment disputes; requirement for independent testing and inter‑agency verification in single customs territory.
 30 January 2026
Zee Investments Limited v Uganda Revenue Authority (TAT Application No. 242 of 2022) [2026] UGTAT 1 (20 January 2026)
Income tax upheld for unexplained purchase variances; PAYE set aside because tax applies to actual salaries paid.
Tax — Audit and assessments — burden of proof on taxpayer to rebut assessments; income tax assessment upheld for unexplained purchase variances; PAYE must be charged on actual remuneration received — guideline or assumed salaries cannot be taxed absent evidence of payment; substance of inter-company MoU relevant to allocation of directors’ pay.
 20 January 2026
Safe Gears Limited v Uganda Revenue Authority (Application No. 91 of 2024) [2026] UGTAT 5 (19 January 2026)
Transaction value is the mandatory customs valuation method; rejection requires cogent, evidence-based justification.
Customs valuation – East African Community Customs Management Act s.122 and Fourth Schedule – primacy and sequential application of Transaction Value Method – rejection of TVM requires cogent evidence of unreliability – improper use of internal reference values – remedy: set aside assessment, refund with interest.
 19 January 2026