By James Asiimwe Kamara Tax is a price we pay for a civilised and organised society. It is the major source of revenue that enables governments the world over to provide public amenities for their citizens. Whereas the Government of Uganda is mandated to collect tax from eligible citizens, it performs the role within the premises of a set legal framework and puts into consideration the rights and obligations of taxpayers. Uganda is operating a modern tax regime where the opportunity to determine how much tax to pay is first extended to the taxpayer. This is referred to as a…
This Is Premium Content. Subscribe And Save On Unlimited Access With Our Best Offers!
Uganda has one of the highest costs of the internet in the region largely attributed to high taxation. As we set out in this publication, it is time for the government to re-examine its policy stance on the taxation of internet connectivity services in Uganda to make it more affordable. Imported internet Prior to selling internet connectivity services to customers in Uganda, the Internet Service Providers (“ISPs”) import the same either via satellites or fibre optics. As we expound further in this article, at this point of importation of this internet by the ISPs, there is imposed a tax known…
This Is Premium Content. Subscribe And Save On Unlimited Access With Our Best Offers!
The Constitutional Court has restricted the application of Section 15 of the Tax Appeals Tribunal Act, limiting its application to only cases where the tax dispute is about the amount of tax payable. In a majority 3 of 5 ruling, Justices Kenneth Kakuru, Egonda-Ntende and Ezekiel Muhanguzi ruled that, “Section 15 of the Tax Appeals Tribunal Act – in so far as it compels an objector to a tax assessment whose challenge is not with regard to the amount of tax payable, to pay to the tax authority 30% of the tax assessed – is inconsistent with Article 44 of…
This Is Premium Content. Subscribe And Save On Unlimited Access With Our Best Offers!
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 of the URA sharply in focus. It is absolutely necessary and indeed important that in the exercise of their functions, public authorities exercise discretion. It is equally important that such discretion is properly exercised taking into account only the relevant considerations and for the proper reasons. The citizen has recourse to court to check the excesses of executive discretion. A public official is therefore not like the cultural…
This Is Premium Content. Subscribe And Save On Unlimited Access With Our Best Offers!
