Brief Facts: This ruling was in respect of the Applicant’s Application challenging income tax, withholding tax and VAT assessments totalling UGX 11,789,913,986. The Applicant sought to offset her tax liabilities without applying for a refund. Issues for Determination: Whether the Applicant is liable to pay the tax outstanding What remedies are available? Tax Appeals Tribunal …
Brief Facts: The Applicant is a publishing house conducting the business of selling magazines and advertising. In 2014, the Applicant applied for a WHT refund of UGX 261,127,178. The Respondent conducted an audit of the Applicant and assessed it with UGX. 395,090,510, which was later revised to UGX. 92,644,423. Issues for Determination: Whether the goods …
Brief Facts: The Applicant deals in mining and quarrying. In December 2014, the Applicant registered for VAT, and on July 31st, 2015, it was de-registered. On January 1, 2018, the Applicant was reactivated. In 2019, the Applicant applied for a VAT refund of UGX 1,432,545,975. The input tax of UGX 917,824,985 was disallowed, hence the …
RORAIMA UGANDA LIMITED vs UGANDA REVENUE AUTHORITY TAT APPLICATION NO. 68 OF 2021: Read More »
Brief Facts: The Applicant entered into an agreement with Ubuntu Net Alliance (UNA), a foreign company based in Malawi, for the provision of internet-related services. The Respondent issued a WHT assessment of UGX 936,488,468.3 and a VAT assessment of UGX 868,918,762 to the Applicant for the said period on the grounds that it did not …
Brief Facts: The Applicant was the owner of premises situated in Plot 85, Buganda Road. She used to rent out the said premises. She purchased the property at UGX 60,000,000 and acquired a lease from the Uganda Land Commission at UGX 25,000,000. On June 19th, 2019, the Applicant purportedly sold the above premises to one …
BLANDINA NSHAKIRA vs. UGANDA REVENUE AUTHORITY TAT APPLICATION NO. 172 OF 2020 Read More »
Brief Facts: The Applicant is a member of the Ernst and Young Network. Ernst and Young EMEIA Services Ltd and Ernst and Young Global Services Ltd procure services centrally for the group to achieve quality standards and service delivery. The group, including the Applicant, is charged for the costs or expenses incurred according to their …
ERNST AND YOUNG vs. UGANDA REVENUE AUTHORITY TAT APPLICATION NO. 30 OF 2020 Read More »
Brief Facts: The Applicant provides consultancy services for donor-funded projects. The Applicant charges a management service fee of 5% of the costs for the donor-funded projects. On May 15th, 2019, the Applicant applied for VAT registration, which was rejected by the Respondent on July 4th, 2019. The Respondent registered the Applicant for VAT effective July …
Brief Facts: The Applicant filed the Application challenging a PAYE assessment of UGX 185,200,728 issued against the Institute by the Respondent regarding the treatment of persons employed by the Applicant that provide support services in research. The Applicant withheld tax instead of remitting PAYE, hence the Application. Issues for Determination: Whether the individuals whose contractors …
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: …