ALTERNATIVE DISPUTE RESOLUTION IN TAX DISPUTES IN UGANDA: The great, the good, and what needs to be fixed to create a win-win for both the taxpayer and tax authority

By Damalie Tibugwisa In the recent years, there has been a surge in the number of tax disputes in Uganda. This is attributable to several factors including URA’s aggressive tax assessments, a rise in disputes around tax computation methodologies, vagueness surrounding tax exemptions caused by the constant and rapid amendments to tax laws, poor record keeping by taxpayers, increased taxpayer activism and general economic hardships. A tax dispute generally arises where there is disagreement between the taxpayer and Uganda Revenue Authority (URA) on the tax payable. Traditionally, the adversarial system of dispute resolution for example court, has been the most…