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TodaySunday, May 03, 2026

Tax law- Page 2

Cephas Birungyi, Founding Managing Partner of Birungyi, Barata & Associates, describes the current Tax Appeals Tribunal as 'a real breath of fresh air,' commending its ability to handle about 60 matters a week—up from just a quarter of that previously. He also praises the Tribunal’s exemplary timekeeping, stating, 'No government entity, apart from the Driving Permit Office, beats them in timekeeping."

TAX OPINION: The proposed tax on the sale of property in The Income Tax Bill 2023 is too extreme 

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 called initial
April 3, 2023
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LEFT-RIGHT: Justices Kenneth Kakuru, Egonda-Ntende and Ezekiel Muhanguzi said the TAT Act requirement to pay 30% of a tax under objection before getting access to justice was inconsistent with Section 44 of the Constitution that guarantees access to justice as a non-derogable right.

Big win for taxpayers as Constitutional Court restricts requirement to pay 30% of tax under dispute before challenging URA in court

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
July 25, 2020
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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
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