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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/
207 judgments
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207 judgments
Citation
Judgment date
April 2025

Tax law—VAT exemption—ferry supply contract—ferry held to be machinery—applicant engaged in logistics—contract not to be artificially split—tribunal found all exemption conditions met—VAT exemption granted—refund and costs

30 April 2025

 

20 April 2025

 

11 April 2025

 

1 April 2025
March 2025

 

31 March 2025

 

21 March 2025

 

7 March 2025
February 2025

 

28 February 2025

Tax law—VAT—imported services—statute of limitations—discovery of new information—willful neglect—tax assessments—burden of proof—taxpayer obligations—case dismissal—costs

13 February 2025
November 2024

Taxation disputes—Vat assessment—serviced apartments—immovable property—active vs passive exploitation—added value—residential exemptions—ambiguity in tax law—statutory interpretation—burden of proof—judicial oversight—costs awarded

4 November 2024
October 2024

 

31 October 2024
August 2024

 

23 August 2024
July 2024
5 July 2024
December 2023
22 December 2023
22 December 2023
22 December 2023
21 December 2023
20 December 2023
20 December 2023
November 2023
30 November 2023
28 November 2023
24 November 2023
23 November 2023
22 November 2023
14 November 2023
October 2023
31 October 2023
31 October 2023
24 October 2023
24 October 2023
23 October 2023
13 October 2023
13 October 2023
6 October 2023
5 October 2023
September 2023
29 September 2023
29 September 2023
28 September 2023
28 September 2023
14 September 2023
12 September 2023
4 September 2023
August 2023
31 August 2023
30 August 2023
8 August 2023
8 August 2023
3 August 2023
July 2023
24 July 2023
19 July 2023
18 July 2023
June 2023
30 June 2023