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TodayMonday, May 04, 2026

ENSights

Celia Becker (left) is Africa Regulatory and Business Intelligence Executive at ENSafrica and Phillip Karugaba (right) is the Head of ENSafrica Advocates in Uganda. The duo agree with the Tax Appeals Tribunal that even under pressure to achieve tax collection targets in a declining economy, the Commissioner General’s discretion must still be exercised judiciously.

TAT RULING: URA Commissioner General’s powers are not absolute and must be exercised reasonably

By Celia Becker and Phillip Karugaba The recent ruling of the Tax Appeals Tribunal (“TAT”) in the case of Century Bottling Company v Uganda Revenue Authority (“URA”), has brought the discretion of the Commissioner-General
July 16, 2020
Phillip Karugaba is the Head of ENSafrica Advocates, Uganda. He believes there is need for more laws and more institutions to fight the degradation of the wetlands.

PHILLIP KARUGABA: Major Legal Implications of Covid-19 for individuals and businesses that you should know

As the country grapples with Covid-19, various directives are being issued by different authorities. It is incumbent on the authorities that the measures are issued within the law. Enterprises that endeavour to
March 28, 2020
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