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In a timely and strategic move to deepen conversations around wealth preservation and succession planning in Uganda, TARA Advocates—a leading women-led commercial law firm—will host the TARA Estate Planning Symposium…
The High Court (Commercial Division) Judge, Hon Justice Stephen Mubiru has set aside an arbitral award of USD1,251,916.08 (UGX5,623,025,394.8) and UGX954,372,437.77) awarded to tower companies ATC Uganda Limited and Eaton Towers Uganda Limited against Smile Communications Uganda Limited. The arbitral award, CAD/ ARB/No.06 of 2021 was made on 28th January 2022 in Arbitration Cause No. 0004 of 2021, by Cornelius Henry Mukiibi Sentamu, an arbitrator. Smile Communications, however, challenged the arbitral award in the High Court on the grounds that among others, “there are errors apparent on the face of the record; it is contrary to public policy; it was…
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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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By Damalie Tibugwisa There is no doubt that mobile money services have transformed and revolutionalised the financial sector in Uganda. Mobile money has created new opportunities especially for SMEs, supported the much needed financial inclusion especially in the informal sector that is largely unbanked. However, at the same time, the gaps in regulatory framework have led to the increased orchestration of cybercrimes like fraud, identity theft or impersonation and also allowed the telecoms to profit from unfair and obscure rates and charges for their services. Although the advent of mobile money services in Uganda was in 2009, until recently, there…
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By Damalie Tibugwisa In the recent period, Uganda Revenue Authority (URA) has been aggressive in trying to recover taxes on rental income. Several landlords and landladies have received unwanted calls from URA officials and agents demanding and reminding them to register for taxes, file returns and pay taxes on income derived from their rental property. For many this came as a shock considering for a while now, many landlords and landladies have enjoyed the proceeds of their properties without the intervention or ‘inconvenience’ from URA. This article seeks to ease this pressure, by enlightening the reader on how rental tax…
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By Damalie Tibugwisa Recently, Uganda Revenue Authority (URA) rolled out the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) partly as a response to the invoice trading scheme which in the past gave rise to false refund claims, fictious purchases (with no physical movement of goods) and unverifiable claims by tax payers. However, the skeletons of invoice trading still loom and the tax appeals tribunal and courts continue to handle cases arising from the infamous scheme. One key aspect that lingers from a technical point of view is that of the burden of proof in such matters. This is critical because…
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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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