The Tax Appeals Tribunal (TAT) has posted its most successful year since its inception in 1999, resolving a record number of tax disputes, slashing case backlog, and releasing unprecedented sums back into the economy.
According to its FY2024/25 performance report, the Tribunal’s reforms have not only exceeded targets but also set new benchmarks for efficiency in Uganda’s tax justice system.
Record Cash Injection into the Economy
In the 12 months to June 30, 2025, the TAT unlocked UGX 506 billion into the economy — the highest figure in its history — representing a 131% increase compared to FY2023/24.
“This is the highest in TAT’s history,” the report notes, attributing the surge to an aggressive focus on rapid resolution, reduced technicalities, and increased taxpayer participation. The year saw 266 disputes resolved, up from 109 in the previous financial year — a 144% jump.
Case Disposal at Unprecedented Levels
In FY2024/25, the Tribunal’s case disposal reflected a diverse mix of outcomes. Judgments and rulings accounted for 71 cases, representing a value of UGX 206 billion, or 41 per cent of the total value resolved.
Consent settlements formed the second-largest category, with 105 cases concluded in this manner, unlocking UGX 156 billion, equivalent to 31 per cent of the resolved value.
The remaining 90 cases were settled through withdrawals and other disposal methods, releasing UGX 143 billion.
The Uganda Revenue Authority (URA) emerged successful in 56 per cent of the judgments, a share that represented 73 per cent of the total tax in dispute.
Taxpayers won the remaining 44 per cent of judgments, though these accounted for just 14 per cent of the disputed value.
In cases resolved through consent settlements, URA vacated 70 per cent of the assessed tax and collected only 30 per cent.
According to the Tribunal, this outcome “indicates challenges in audit processes, weaknesses, and the need for electronic documentation systems with audit trails.”
Caseload and Backlog Reduction
At the start of FY25, the Tribunal faced 345 pending disputes worth UGX 1 trillion. By year-end, the caseload had risen to 429 disputes valued at UGX 1.2 trillion, driven by an influx of new filings.
Despite the heavier load, the backlog fell from 55% in FY24 to 47% in FY25, with the average case age reducing from 13 months to 11 months.
High-Value Disputes (HVDs) — those exceeding UGX 5 billion — accounted for only 41 cases but represented 75% of the total dispute value. At the other end of the spectrum, small claims, mostly from SMEs, were the most numerous but least valuable, requiring rapid disposal to “preserve working capital.”
Inflow of New Cases Hits Five-Year Peak
Filings in FY25 reached a five-year high of 410 new applications worth UGX 656 billion — a 127% increase since 2020. The Tribunal averaged 34 new cases per month, while resolving an average of 22, resulting in a resolution deficit.
“This growth reflects increasing awareness of the Tribunal’s role and accessibility,” the report stated, noting that operational reforms have made the TAT more responsive to taxpayer needs.
Reforms Fueling Performance Gains
The FY2024/25 results were driven by a series of operational improvements aimed at accelerating case resolution and enhancing transparency.
A key change was the operationalisation of a second courtroom, enabling the Tribunal to conduct multiple hearings at the same time.
This was complemented by a deliberate effort to double the number of daily hearings, increasing from eight to sixteen sessions each day.
The Tribunal also expanded its digital presence, leveraging platforms such as its official website, X, LinkedIn, and WhatsApp to improve communication and accessibility for stakeholders.
In addition, it introduced mandatory in-person sessions for Uganda Revenue Authority (URA) officers and taxpayers, a move specifically intended “to fast-track accountability and resolution.”
Energy Ministry Orders UEDCL Board to Investigate Top Management Over Performance GapsAccording to the Tribunal, these reforms have “encouraged direct taxpayer participation” and significantly reduced procedural bottlenecks, contributing to the record-breaking performance achieved during the year.
Leadership Driving Change
The performance leap comes in the first full year of Ms. Crystal Kabajwara’s tenure as Chairperson — the first woman to lead the Tribunal in its 25-year history.
A seasoned tax expert with over 17 years’ experience, much of it at PwC Uganda, Kabajwara has spearheaded reforms aimed at boosting efficiency, transparency, and accessibility.
Her leadership has prioritised independence in which she asserts, “We guard this jealously,” a zero-tolerance stance on bribery, and a shift towards mediation as a proactive resolution tool.
Plans are also in motion for digital transformation including; e-filing, case management systems, AI-assisted legal research, and public engagements such as the first-ever TAT Open Day in Kampala followed by regional events.
Kabajwara leads a fully constituted, multidisciplinary panel of eight members whose collective expertise spans tax policy, litigation, infrastructure, governance, finance, and corporate management.
Among them is Christine Katwe, a veteran tax policy specialist and Fellow of the Association of Chartered Certified Accountants (ACCA), and Siraj Ali, an experienced advocate with a strong background in commercial litigation and tax law.
The team also includes Nangosyah Wamaleero Clement Willy, an engineer with extensive experience in the infrastructure sector, and Proscovia Rebecca Nambi, a tax law expert and former senior manager at Deloitte.
Adding further depth to the panel are Rosemary Mariam Najjemba Mbabaali, a public policy leader and former Cabinet minister, and Hon. Princess Kabakumba Labwoni Masiko, an economist, lawyer, and former Cabinet minister with significant governance credentials.
The team is rounded out by Safi Grace, a finance and administration professional with expertise in tax planning, and Stella Nyapendi Chombo, a lawyer and former Assistant Commissioner at the Uganda Revenue Authority (URA) who brings considerable experience in tax policy and governance.
Together, this diverse composition ensures the Tribunal has both the technical competence and sectoral insight needed to address the complex and evolving landscape of tax disputes in Uganda.
Audit Gaps and Remaining Challenges
While celebrating the record-breaking year, the TAT report also underscored a number of persistent challenges that continue to hinder optimal performance.
Chief among these are audit gaps at the Uganda Revenue Authority (URA), which compromise the quality of cases brought before the Tribunal.
The growing caseload remains another source of pressure, prompting calls for legislative amendments that would allow single-member panels to handle small disputes more swiftly.
In addition, the report highlighted significant automation gaps in the dispute resolution process, which slow down case handling and limit efficiency.
Funding constraints were also cited as a major obstacle, restricting the Tribunal’s ability to invest in digital transformation, build institutional capacity, and expand staffing levels to meet the demands of its increasing workload.
Looking Ahead: UGX 650 Billion Target
With momentum on its side, the Tribunal has set its sights on unlocking more than UGX 650 billion in FY2025/26.
To achieve this, it plans to focus on prioritising high-value disputes, expanding its presence in regional centres, and further strengthening its mediation function to resolve matters more quickly and amicably.
The TAT also intends to intensify taxpayer sensitisation efforts, ensuring that more people understand their rights, obligations, and the processes available for resolving tax disputes.
Building institutional capacity will be another central pillar of the strategy, enabling the Tribunal to manage a growing and increasingly complex caseload.
Overall, its approach is anchored on “automation, mediation, taxpayer sensitisation, and institutional capacity building — ensuring efficiency, fairness, and enhanced tax justice for Uganda.
