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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/
209 judgments
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209 judgments
Citation
Judgment date
April 2011
21 April 2011
February 2011
14 February 2011
May 2010
12 May 2010
March 2010
18 March 2010
January 2010
21 January 2010
July 2009
1 July 2009
July 2007
10 July 2007
June 2007
Applicant's financial services in credit sales administration exempt from VAT, respondent's assessment quashed.
Tax Law – VAT Act – Definition and exemption of financial services – Services rendered to government agencies as part of credit sale administration – Tax implications.
21 June 2007
May 2007
The input/output ratio method used by URA for VAT assessment lacked legal support, quashing the tax liability.
Tax law - VAT assessment - input/output ratio method - statutory requirements for VAT assessments - legal validity of assessment methods.
18 May 2007