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Citation
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Judgment date
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| November 2022 |
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Tribunal upholds VAT assessment, allows limited input credit, and annuls WHT based on international telecommunications regulations.
• Tax law – VAT – undeclared output VAT on interconnect invoices; invoice discrepancies, credit notes and amendment obligations; five-year and amendment time limits under the VAT Act.
• Tax law – VAT – input tax credit – requirement for original tax invoices and proof of payment; authentication by tax authority; disallowance where suppliers cannot be traced or payments not proven.
• Tax law – Withholding tax – applicability to international telecommunication services; effect of International Telecommunications Regulations vis-à-vis domestic tax law and treaty precedence.
• Procedure – limitation/time-bar – applicability of Tax Procedure Code Act vs earlier law; evidentiary burden of self-assessments to compute limitation periods.
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28 November 2022 |
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16 November 2022 |
| October 2022 |
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28 October 2022 |
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25 October 2022 |
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Transaction-value requires accounting for bona fide credit notes; goods removed from EPZs into the customs territory attract import duties.
Customs valuation – transaction value (Method 1) – effect of post-import debit and credit notes on customs value under EACCMA and WTO Valuation Agreement. Export Processing Zones (EPZs) – removal to customs territory treated as import – duties payable under EACCMA and EAC Protocols; certificate of origin is evidence, not automatic exemption. Procedure – tribunal disregards late-filed submissions; apportionment of costs where relief is partly granted.
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21 October 2022 |
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Tribunal taxed Part A of the bill at prescribed rates (Shs.1,947,000 inclusive VAT); Part B struck off for lack of particulars.
Taxation of costs – Advocates (Remuneration and Taxation of Costs) Regulations – rates for written submissions, attendances, drawing bills and extra copies (Rules 10 & 12). Costs follow the event but are discretionary – taxing officer’s balancing exercise (National Insurance Corporation v Pelican Air Services). Disbursements – must be particularised with dates and evidence per Rule 47; failure to do so warrants striking off.
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14 October 2022 |
| September 2022 |
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29 September 2022 |
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23 September 2022 |
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22 September 2022 |
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21 September 2022 |
| August 2022 |
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31 August 2022 |
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18 August 2022 |
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Whether a sale agreement transferring equitable interest triggers capital gains tax despite incomplete payment and unregistered transfer.
Income tax – capital gains tax – meaning of "disposal" – equitable interest arising on contract; business asset/commercial building where property is let; Commissioner’s assessment methods where taxpayer fails to establish cost base; protection against double taxation on rental income.
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16 August 2022 |
| July 2022 |
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25 July 2022 |
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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.
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15 July 2022 |
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15 July 2022 |
| June 2022 |
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2 June 2022 |
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2 June 2022 |
| May 2022 |
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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.
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31 May 2022 |
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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.
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6 May 2022 |
| April 2022 |
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21 April 2022 |
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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.
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20 April 2022 |
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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.
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11 April 2022 |
| March 2022 |
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Share benefits are taxable at acquisition (1995); waiver applied but applicant failed to prove individual entitlement, so claim dismissed.
Tax law – Income Tax Act s.19(1)(g) – shares issued to employees as taxable employment income at point of acquisition. Tax Procedure – requirement to exhaust objection/appeal procedures and burden of proof on taxpayer (Tax Procedure Code Act; Tax Appeals Tribunal Act s.18/Tax Procedure Code s.26). Finance Act 2008 – waiver of tax arrears outstanding on or before 30 June 2002 and still outstanding by 30 June 2008. Civil procedure – representative actions and need for authority/order to represent other claimants.
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31 March 2022 |
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An entity conducting commercial lending and charging interest cannot be classed as a charitable exempt organization under the Income Tax Act.
Tax law – Income Tax Act s.2(bb)(i)(B) and s.21(1)(f) – definition and scope of "exempt organization" Charity law – requirement that charities be operated exclusively for charitable purposes Social enterprises – conflict between charitable status and commercial lending activities (interest-bearing loans, licences) Procedural/administrative – absence of NGO permit and reliance on trade/money-lending licences inconsistent with charitable classification
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30 March 2022 |
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Tribunal: performance, advance payment and generic guarantees are indemnity bonds subject to 1% stamp duty; bid bonds are not.
Stamp duty – classification of instruments – performance bonds, advance payment guarantees and generic guarantees characterized as indemnity bonds and taxable at 1% (Item 36); bid/bid securities are ordinary bonds (Item 16) – statutory interpretation of Schedule 2, ordinary meaning and character of instrument – where descriptions conflict, the highest duty applies (s.6(1)).
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21 March 2022 |
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Tribunal holds performance, advance payment and generic guarantees are indemnity bonds (1% duty); bid bonds attract flat bond duty.
Stamp duty — classification of instruments — performance bonds, advance payment guarantees and guarantees characterised as indemnity bonds (Item 36, 1%); bid bonds are ordinary bonds (Item 16, flat duty); statutory interpretation and character-of-instrument test.
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2 March 2022 |
| February 2022 |
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Voluntary disclosure under s.66 requires written admission and a compounding agreement; applicant’s communications were insufficient.
Tax law – Voluntary disclosure and compounding (s.66 Tax Procedure Code Act) – requirements: voluntary disclosure to Commissioner-General, written admission, request and compounding agreement – intention or disclosure after respondent’s review insufficient – effect of Tax Procedure Code (Amendment) Act 2020 waiving interest/penalties as at 30 June 2020.
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10 February 2022 |
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10 February 2022 |
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Design services incidental to installation were not subject to VAT input recovery, but withholding tax liability was upheld.
VAT — imported services vs. ancillary services; supply incidental to goods; input VAT not claimable on exempt supplies; Income Tax — Ugandan‑source services and withholding tax liability of payer.
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1 February 2022 |
| January 2022 |
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Tribunal held some consultants were employees for PAYE where remuneration was fixed or ascertainable; others engaged short‑term were not.
Taxation – PAYE v withholding tax – distinction between employee and independent contractor; Income Tax Act’s broader definition of employment; tests of control, integration, provision of tools, duration and fixed/ascertainable remuneration; short engagements (<2 months) not fixed/ascertainable.
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27 January 2022 |
| December 2021 |
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Applicant permitted to re-open case and tender documents subject to admissibility; costs awarded for applicant’s lack of due diligence.
Tax Appeals Tribunal – application to re-open case; discretion to re-open before judgment; admissibility of documents; Article 126(2)(e) and s.22(2) Tax Appeals Tribunal Act – substantive justice with minimal technicality; burden of proof on taxpayer; costs where lack of due diligence.
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30 December 2021 |
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Tribunal found import taxes properly paid; audit failed to prove under-valuation from incoterm inconsistencies.
Customs valuation – Incoterms (FOB, CFR, CIF, DAP) – role in determining customs value; Post-clearance audit – evidence and burden of proof in tax appeals; EACCMA Fourth Schedule valuation rules – addition of transport and insurance; Penal tax and interest – requirement to prove under-valuation and loss of revenue.
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14 December 2021 |
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Tribunal allowed applicant to amend Statement of Reasons to resolve disputed service date and potential time‑bar.
Tax Appeals Tribunal – amendment of pleadings – Rule 31(2) adoption of Civil Procedure Rules – Order 6 r.19 – leave to amend Statement of Reasons – disputed service date and time‑bar – bad faith and prejudice – costs in the cause.
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14 December 2021 |
| November 2021 |
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Tribunal lacks jurisdiction over private rulings; alternatively applicant not entitled to input VAT on hired passenger automobiles.
Tax procedure – jurisdiction – private ruling is not a 'tax decision' under the Tax Procedure Code Act; no objection decision means no appeal to Tribunal. VAT – input tax – S.28(5)(a) disallows input credit for passenger automobiles unless acquired exclusively for business of selling/dealing/hiring such vehicles. Characterisation of hire – hiring a vehicle is a supply (parting with possession) for VAT purposes. Evidence and burden – taxpayer must prove having incurred the input tax and meet statutory exceptions.
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25 November 2021 |
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11 November 2021 |
| October 2021 |
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28 October 2021 |
| September 2021 |
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Application dismissed for failure to pay the mandatory 30% deposit where the dispute concerned assessed tax quantum.
Tax Appeals Tribunal – s.15(1) Tax Appeals Tribunal Act – 30% deposit pending objection – constitutional challenge where objection is purely legal/technical (Fuelex) – applicability to assessed tax quantum – interplay with Supreme Court VAT decision – requirement arises at objection stage – remedy under Tax Procedure Code (s.28) for instalments/extension.
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23 September 2021 |
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Tribunal lacks jurisdiction where matter was previously decided and applicant failed to follow EACCMA review procedure.
Tax appeals – jurisdiction – res judicata where dispute was decided by Magistrate’s Court; statutory review under EACCMA ss.229–230 prerequisite to Tribunal appeal; refunds under s.144 and treatment of interest.
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21 September 2021 |
| August 2021 |
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The applicant’s licence to use a foreign hotel brand and reservation system constituted an imported service subject to VAT.
VAT – Imported services – Licence to use foreign brand and centralized reservation system – Destination principle – Composite supplies: principal service versus ancillary service – Sections 4(c), place of consumption and VAT chargeability.
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27 August 2021 |
| July 2021 |
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Application dismissed for failure to exhaust statutory review and being time‑barred; tribunal lacked jurisdiction over penal conviction issues.
Customs law — procedure for dispute resolution — obligation to seek review under S.229 EACCMA before tribunal; limitation — 45‑day appeal period under S.230; legitimate expectation — requires clear, authorised representation and cannot override statutory tax obligations; penal sanctions under S.203 EACCMA require conviction; tribunal’s lack of jurisdiction to hear premature or time‑barred matters.
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30 July 2021 |
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A private ruling is binding unless validly revoked in writing; an assessment issued without revocation and computed on gross proceeds is invalid.
Tax procedure – Private rulings (s.45) – binding nature where full and true disclosure made; Commissioner’s discretion to revoke must be exercised by written notice and rationally. Capital gains tax – computation – gain must be sale consideration less statutory cost base (ss.50, 52); cannot simply apply flat 30% to sale proceeds. Tax appeals – payment of 30% of tax in dispute – bank guarantee and timing of preliminary objections.
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29 July 2021 |
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29 July 2021 |
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22 July 2021 |
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16 July 2021 |
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Applicant’s tax review dismissed as time‑barred; reaffirmation of decision did not revive appeal period.
Tax law – limitation periods under EACCMA s.230(2) – 45‑day appeal period from service of Commissioner’s decision. Customs review – EACCMA s.229(4)/(5) – Commissioner’s duty to communicate decision within 30 days and effect of omission. Tax Appeals Tribunal Act s.17 – lodging notice of decision and statement of reasons within 30 days; late Form TAT 2 struck out. Locus standi – effect of late filing of respondent’s materials. Revivification – mere reiteration of a prior decision does not extend limitation period.
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5 July 2021 |
| June 2021 |
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28 June 2021 |
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Appeal allowed: instruction fees varied to Shs. 67,307,717; separate reconciliation and deposit claims not sustained; VAT not claimable in unpleaded bill.
Advocates' costs – Instruction fees – Proper valuation of subject matter under Sixth Schedule – reassessment of instruction fees. Advocates' costs – Scope of Sixth Schedule – reconciliation work and deposit-claim fees either covered by instruction fees or outside Schedule. Taxation procedure – Amendments to bills – requirement of lodging, party consent or leave of taxing officer/court. VAT – Cannot be recovered from a taxed bill if not pleaded or supported by VAT certificate; e-invoice outside bill possible.
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24 June 2021 |
| May 2021 |
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27 May 2021 |
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18 May 2021 |
