Century Bottling Company Limited

Century Bottling Company Limited walked into the Tax Appeals Tribunal hoping to end a costly dispute before it truly began. The Coca-Cola bottler was facing a fresh set of tax assessments from Uganda Revenue Authority (URA) covering 2013–2019, claims that pushed the disputed bill to roughly UGX 10.2 billion. To Century Bottling Company, the audit felt like a second bite at the same apple. To URA, it was a necessary correction after uncovering new facts. Century Bottling Company’s strategy was built around a procedural knockout. The company argued that URA had come too late. Under tax law, additional assessments are…