Safi Grace

The Tax Appeals Tribunal of Uganda (TAT) was established by an Act of Parliament in 1997. It is a quasi-judicial body whose mandate is to handle tax disputes between the Uganda Revenue Authority and taxpayers as well as matters of taxation arising out of the tax laws. The specialised nature of the Tribunal enables it to resolve tax disputes expeditiously, professionally and technically. The Tribunal exercises both administrative and judicial powers – it can step into the shoes of the Commissioner General to vary, set aside or confirm his/her decision. It can also remit a matter back to URA for…