TotalEnergies EP Hit With $100,000 Penalty Over Delayed Tax Audit Disclosures in Uganda Tax Appeals Tribunal has backed URA’s $100,000 sanction against TotalEnergies EP Uganda for months-long delays supplying transfer-pricing records during an audit. The ruling confirms URA can set enforceable deadlines under the Tax Procedures Code, and warns multinationals that partial cooperation won’t shield them from hefty penalties going forward.

The Tax Appeals Tribunal has upheld a $100,000 (UGX357 million) penalty imposed on TotalEnergies EP by Uganda Revenue Authority (URA) for failing to provide transfer pricing information within prescribed timelines during a tax audit. The ruling reinforces URA’s enforcement powers over multinational companies operating in Uganda. In a decision delivered to end almost two years of a legal battle, the Tribunal ruled that URA acted lawfully in penalising the oil and gas company under the Income Tax Act, after finding that key documents requested during a transfer pricing audit remained outstanding for several months despite repeated notices and deadline extensions….