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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/
4 judgments
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4 judgments
Citation
Judgment date
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