The High Court of Uganda, sitting in Kampala, has ruled that the Commissioner General of Uganda Revenue Authority (URA) legally exercised discretionary powers when he issued a General Notice requiring all VAT registered taxpayers to start issuing e-invoices or e-receipts or employ electronic devices connected to the URA centralized invoicing or receipting systems. This decision comes after Capital Shoppers Ltd, Quality Supermarket, Kenjoy Supermarket, Jazz Supermarket and Mega Standard Supermarket challenged the said General notice for being illegal and ambiguous. The Judge yesterday, 21st January, 2021, ruled in favor of URA and dismissed the Application for the following reasons; 1. The procedure…
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