The Income Tax Bill published on 30th March 2023 is spectacular in that it attempts to make dramatic reforms in tax. Apart from doing away with the incentive for investors…
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…
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…
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…
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…
