Immaculate Wanyenze

Brief Facts: The ruling was in respect of an assessment of penalty and interest that the Applicant claimed were waived by section 66 of the Tax Procedures Code Act (TPC), which provides for the compounding of offences as a result of voluntary disclosure. Issues for Determination: Whether the Applicant is liable to pay the penalty …

KANSAI PLASCON UGANDA LTD vs. UGANDA REVENUE AUTHORITY TAT APPLICATION NO.64 OF 2020 Read More »

Brief Facts: The ruling was in respect of the issue of whether an Applicant that embodies both business and charitable characteristics qualifies for tax exemption status under the Income Tax Act (ITA). The Applicant provides concessional loans and strategic and other support to social businesses with the ultimate aim of alleviating poverty. Issues for Determination: …

YUNUS SOCIAL BUSINESS FOUNDATION UGANDA LIMITED vs. UGANDA REVENUE AUTHORITY TAT APPLICATION NO. 79 OF 2020 Read More »

Brief Facts: The ruling sought to answer the question of whether expenses incurred for the purpose of facilitating the effective performance of services represent a taxable supply of the said services. The Applicant charged fees for reimbursable and miscellaneous expenses (fuel, per diem) incurred in the provision of the said consultancy services. However, no VAT …

PRIME SOLUTIONS LTD vs. UGANDA REVENUE AUTHORITY TAT APPLICATION NO. 116 OF 2019 Read More »

Brief Facts: This ruling was in respect of an Application challenging a stamp duty assessment of UGX 9,950,531,938 arising from the determination of whether performance bonds, advance payment bonds, guarantees, and bid bonds are liable to pay stamp duty. The Respondent treated the said instruments as indemnity bonds which attract a stamp duty rate of …

STANBIC BANK HOLDINGS LIMITED vs. UGANDA REVENUE AUTHORITY TAT APPLICATION NO. 56 OF 2019 Read More »

Brief Facts: The ruling was in respect of an Application challenging VAT treatment of UGX 67,539,443 and UGX 4,967,460 arising out of the treatment of travel insurance and the administration of medical services fund, respectively. The Applicant is a private limited company incorporated in Uganda and regulated by the Insurance Regulatory Authority to provide insurance …

ICEA GENERAL INSURANCE COMPANY LIMITED vs. UGANDA REVENUE AUTHORITY. TAT APPLICATION NO. 100 OF 2019 Read More »