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TAT RULING: URA Commissioner General’s powers are not absolute and must be exercised reasonably In this thought leadership opinion, Celia Becker the Africa Regulatory and Business Intelligence Executive at ENSafrica and Phillip Karugaba, the Head of ENSafrica Advocates in Uganda examine the significance of the recent ruling of the Tax Appeals Tribunal (“TAT”) in the case of Century Bottling Company v Uganda Revenue Authority (“URA”). The duo contend that the ruling emphasised the need for public officials, including the URA Commissioner-General to be judicious in executing their responsibilities but also reaffirmed and restored the citizens’ inalienable option to turn to court to check the excesses of executive discretion.

theceomaJuly 16, 2020July 16, 2020

Celia Becker (left) is Africa Regulatory and Business Intelligence Executive at ENSafrica and Phillip Karugaba (right) is the Head of ENSafrica Advocates in Uganda. The duo agree with the Tax Appeals Tribunal that even under pressure to achieve tax collection targets in a declining economy, the Commissioner General’s discretion must still be exercised judiciously.

By Celia Becker and Phillip Karugaba The recent ruling of the Tax Appeals Tribunal (“TAT”) in the case of Century Bottling Company v Uganda Revenue Authority (“URA”), has brought the discretion of the Commissioner-General of the URA sharply in focus. It is absolutely necessary and indeed important that in the exercise of their functions, public authorities exercise discretion. It is equally important that such discretion is properly exercised taking into account only the relevant considerations and for the proper reasons. The citizen has recourse to court to check the excesses of executive discretion. A public official is therefore not like the cultural…

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