CONTRARY TO SOCIAL MEDIA REPORTS, THE REQUIREMENT TO PAY 30% OF TAX ASSESSED PRIOR TO APPEAL HAS #NOT BEEN OUTLAWED AS UNCONSTITUTIONAL. THE CONSTITUTIONAL COURT HAS ONLY DECLARED THE CIRCUMSTANCES UNDER WHICH PAYMENT OF 30% CAN BE MADE PRIOR TO APPEAL! The decision in Fuelex Vs Uganda Revenue Authority (URA) – Constitutional Petition No.3 of

I have received several requests to expound on the tax minimisation scheme that formed the basis for the decision in East African Breweries Limited Vs Uganda Revenue Authority (see previous post), and why TAT dismissed the Application on the basis that the Applicant Taxpayer did not discharge the burden placed on it to prove that

INDUSTRIAL COURT DEFINES WHAT AMOUNTS TO A FAIR HEARING IN EMPLOYMENT DISCIPLINARY PROCEEDINGS. September 14, 2020 Posted by: Joseph Okuja Category: Alerts & Insights No Comments The Industrial Court in Kampala, in the case of Grace T. Makoko -vs- Standard Chartered Bank (U) Labour Dispute Reference No. 315 of 2015, has defined what amounts to

LEAVE NO LOOSE ENDS WHEN UNDERTAKING TAX AVOIDANCE SCHEMES! September 13, 2020 Posted by: Joseph Okuja Category: Alerts & Insights No Comments The decision in East African Breweries Int. Ltd Vs URA - TAT No.14 of 2017 delivered on 7th July 2020, demonstrates the importance of assessing the tax consequences of various versions of a

IN THE EXERCISE OF DISCRETIONARY POWERS IN APPLYING THE TAX LAWS, Uganda Revenue Authority MUST BE GOVERNED BY THE RULE OF LAW! September 13, 2020 Posted by: Joseph Okuja Category: Alerts & Insights No Comments In a very important Judgement of the High Court in Salim Alibhai & Ors Vs URA (MC No.123 of 2020)

IS THE Tax Appeals Tribunal BOUND BY THE DECISION OF THE CONSTITUTIONAL COURT IN FUELEX Vs Uganda Revenue Authority? September 13, 2020 Posted by: Joseph Okuja Category: Alerts & Insights No Comments In his article which I posted on my page yesterday, Advocate George Okello asserted that "...the decision of the majority Justices are, with

CHANGING LANDSCAPE FOR TAX PROFESSIONALS AND THE NATURE OF TAX TRAINING September 13, 2020 Posted by: Joseph Okuja Category: Alerts & Insights No Comments A career as a tax professional was never my dream; but tax has offered me a rewarding and intellectually satisfying career. I can honestly say that in my 20 or so

WHAT A TAXPAYER SHOULD DO WHEN FACED WITH CHALLENGES IN PAYING TAXES AFTER LOCK-DOWN September 13, 2020 Posted by: Joseph Okuja Category: Alerts & Insights No Comments The lock-down and its impact on economic activity is going to exert several pressures on some businesses in terms of their ability to meet their tax obligations on

VAT ON IMPORTED SERVICES September 13, 2020 Posted by: Joseph Okuja Category: Alerts & Insights No Comments A supply of services by a person outside Uganda to any person inside Uganda is considered an import of a service by the recipient of the service in Uganda. Under the VAT law, the recipient of the service