Damalie Tibugwisa is a commercial lawyer and is the Founder and Managing Partner of M/s Tibugwisa and Co. Advocates. For comments and inquiries contact her at damalie@tadvocates.com or +256787461139 or for other services by the firm check out the firm’s website on www.tadvocates.com
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…
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For any business, the Income Tax Act [“ITA”] allows the deduction of certain expenses before charging tax. To qualify, these expenses must be of a revenue and not of a capital nature; revenue nature in the sense that the expenses are directly incurred in the production of revenue. However, it is not always easy to determine whether an expense is of a revenue or capital expenditure. This was recently evident in the case of Vivo Energy Uganda Ltd Versus Commissioner General of Uganda Revenue Authority: Civil Appeal No. 1 of 2019 which was decided on the 9th day of March…
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Usually, by the time one files a suit against the other, they are really out to prove a point. They are emotionally charged and therefore have very exaggerated and heightened expectations from the court and are willing to follow through the entire court process to see that the culprit is penalized and brought to book. They look forward to seeing the other party sweat in the dock while their lawyer fires hot questions. However, in reality, so many considerations affect the outcome of each case and therefore, there is no guarantee that one’s expectations will be wholly met. Accordingly, a…
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