High Court Protects Businesses in Landmark Nile Breweries Case In his ruling, Justice Stephen Mubiru clarified that the 30% requirement applies only to the disputed additional assessment, not to amounts already declared and paid through self-assessment. Thus, Nile Breweries’ earlier tax payments could not be counted toward the injunction condition.

Uganda’s High Court has issued a decision that reshapes the rules of engagement in tax disputes. The decision gives clarity on the much-contested 30% deposit requirement and reins in the contempt powers of the Tax Appeals Tribunal (TAT). The case arose when Nile Breweries disputed additional tax assessments issued by the Uganda Revenue Authority (URA) for VAT and excise duty. Nile Breweries had already paid its self-assessed taxes but challenged URA’s additional demand, which it viewed as unlawful. While seeking an injunction before the Tax Appeals Tribunal, a condition was imposed that Nile Breweries pays 30% of the tax “in…