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Case Files

CaseSubject MatterCitation/ File No.Date
Master Wood Works v URA, Tax treatment of importation of agricultural processing machinery i.e wheat milling TAT Application No. 16 of 2018
Roko Construction v Commissioner General URA Wrongful assessment of withholding tax CS no. 119/200905/02/2009
Focus Telecom v URAVAT charged on commission earned by an agent supplying goods (scratch airtime cards)
What constitutes an overrule by URA
CA no. 26/201306/12/2010
Aponye (U) Ltd v URAScope of exemption within the meaning of S21(1)(z) of the Income Tax ActTAT no. 11/200430/10/2014
Gervasio Begumisa v Bank of Africa Release of certificates of title due to non-payment of credit facility CS no.07/201321/11/2013
Birungyi Cephas v Dembe Trading Co.Recovery of tax consultancy service feesCS no. 414/200919/02/2014
Fuelex v URARecovery of general and special damages for loss of business premisesCS no. 04/201026/09/2014
Margaret Rwaheru v URALegality of Domestic VAT charge on imports CS no. 117/201322/10/2012
NHCC v URAInterest on VAT refund claim
Refund of VAT
Warid Telecom (U) Ltd v URAInput tax on imported services
Proper imposition of interest charges
CA no. 24/201114/02/2011
Red Chillies v URAClaim of VAT refund and interest CS no. 542/2013 20/09/2013
Uganda Insurers Association v URAAssessment of PAYE with respect to management fees of a non-resident and payment to independent local contractorsTAT no. 12/201231/07/2012
Mix Telematics v URAAppeal against wrongful VAT assessment CA no. 26/2014 26/09/2014
William Mukasa v URAAppeal against decision for claim for interest, unpaid National Social Security Fund contribution with interest, Pension at civil service rates and terms, interest for the unexpired loan period CA no. 78/200928/11/2013
C.G URA v NWSCObjection to tax assessment CA No. 121/1420/04/2016
Goch (U) Ltd v Sure Telecom (U) LtdAppointment of an arbitrator to resolve the dispute between parties ARB No. 12/1721/02/2017
Moses Kagondoki & Anor vs. Kutesa Philip & OthersLand trespassing EMA No. 128615/03/2017
Roke Telecom v Sure TelecomDebt recoveryCS No. 345/1620/06/2016
Total E&P B.VWithholding tax claim, VAT and PAYECS No.508/1524/07/2015
The Bandwidth and Cloud Services (U) Ltd v Sure Telecom Debt recovery CS No.152/1616/03/2016
URA v Focus TelecomAppeal by URA (VAT claim)CA No. 137/1503/12/2014
Victoria General Repairers v URARedemption and payment of special stocks
–Whether the Currency Reform Statute of 1987 was applicable to a settlement agreement between the parties
C.S 197/201215/6/2012
Mandela Autospares v URAClassification of light truck tyres-

-Whether the suit goods imported by the Applicant were rightly classified
C.S 201/20117/4/2014
Sunbury Investments (U) Limited v URAAn application for outstanding interest on a VAT refundTAT 6/201215/11/2011
Kahwa Enterprises v URAn/an/an/a
Downtown Forex Bureau v URARe-characterisation of director’s fees as dividends
-Whether the respondent was right to re-characterise director’s fees as dividends
TAT 4/201212/3/2012
Downtown Forex Bureau v URA
Uganda Railways v URA
Whether a concession agreement between Uganda Railways Corporation and Rift Valley Railways Uganda amounted to a lease of immovable property OR a supply of servicesC.A 38/201411/11/2014
NWSC v URAWhether the conversion of interest for a debt into equity makes the equity a taxable incomeC.S 13/201216/6/2009
Crane Bank v URAWhether the exemption under S. 21(1)(u) of the Income Tax Act covers interest on loans granted to persons engaged in the agribusiness and processing for export of coffee and fishC.A 96 /2012 arising from C.A 18/ 201021/3/2011

Target Well Control Uganda Limited v Commissioner General, URAWhether withholding tax accrues from intercompany leases of machinery and whether the Plaintiff was entitled to input tax creditC.S 435/201124/1/2012
SKenya v URAWhether the re-characterisation of the bonus payments to directors into dividends was lawfulC.A 3/2011 arising from TAT 7/201212/12/2011
Guangzhou Tiger Battery (U) Ltd v URAWhether the duty to seek the approval of the Solicitor general is on a government entity or the party that deals with the government entity

Whether the above approval can be obtained retrospectively

Whether the defendant unjustly enriched itself
C..S 435/201124/1/2012
SKenya v URAWhether the re-characterisation of the bonus payments to directors into dividends was lawfulC.A 3/2011 arising from TAT 7/201212/12/2011
Guangzhou Tiger Battery (U) Ltd v Incargo Freight Agencies LtdWhether there was infringement of a trademark and the remedies availableC.A 15/2014 arising from C.A 126/2013 arising from C.S 333/201230/1/2015
Wabulungu Multipurpose estates Limited v URAComputation of value addition when assessing VATC.A 26/2015 arising from TAT 2/2012 18/12/2013
Paramount Insurance Co Ltd v Commissioner General,, URAClaim for compensation for loss of business earnings and defamation C.A 97/2015 arising from
C.S 264/2010
16/4/2012
In cargo freighters & Agents Ltd v Commissioner Customs, URAWhether there was an unlawful detention of goods

Whether the goods in question were uncustomed
C.S 162/201718/4/2017
Rock Petroleum (U) v URAWhether it was legal for the defendant to impose and collect increased Excise Duty on diesel and petrol from 1st November, 2007, onwards under the Excise Tariff (Amendment) Act No 5 of 2008C.S 9/20094/3/2014
Shell (U) Ltd v Muwema & Mugerwa Advocates & Solicitors and URAWhether advocates fees in an advocate-client agreement is binding on third parties in a representative suitC.A 2/2013 arising from C.A 18/2011 arising from M.A 645/2010n/a
URA v Shell (U) LtdWhether an Advocates fees in an advocate-client agreement is binding on third parties in a representative suitM.A 18/2014 arising from M.A 13/2014 arising from S.C.A 2/2013n/a
Muse AF Co. Ltd v Billen General Trading LtdInfringement of trademark and nameC.S 102/201313/6/2013
Tembo Steels Ltd v URA, TAT Application No. 22 of 2005Value of consignment TAT Application No. 22 of 20052/04/2005
Financial Services Ug Ltd v URAPAYE refund TAT Application No. 25 of 200609/02/2006
UCC v URA, Liability to pay corporation tax TAT Application No. 04 of 200620/03/2006
Kahoora Enterprise v URA,
Change of status from zero to standard rated
TAT Application No. 30 of 2006
04/9/2006
Golden Leaves Hotels and Resorts Ltd and Anor v URA, VAT refund claimTAT Application No. 10 of 2006
Fuelex v URA,
Procedure of assessment (audit methods)
TAT Application No. 25 of 200702/9/2007
Aisha Tumusiime v URA, Whether imported rice fell under the second schedule of VAT Act at the time of imports TAT Application No. 31 of 2007n/a
Mbale Soap Works Ltd v URA, Objection to VAT assessment in regards to retrospective application of standard alternative methodTAT Application No. 06 of 2007n/a
Speke Hotel (1996) Ltd v URA, Goods exempted from customs duty then URA claimed the duties TAT Application 01 of 2007
Ital Trade Ltd v URA, Interpretation of Regulation 15 of VAT Regulations TAT Application No. 26 of 2007
Equinox International Ltd v URA, Correctness of invoice for customs purposes TAT Application No. 03 of 2007
NHCC v URA, TAT Application No. 05 of 2007n/aAT Application No. 05 of 2007n/a
John Imaniraguha v URA, TAT Application No. 27 of 2007Unlawful seizure of motor vehicles due to customs offences TAT Application No. 27 of 2007n/a
Crane Bank v URA, Agricultural loans TAT Application No. 07 of 2008 n/a
Fone Plus Ltd v URA, Recharacterization and tax avoidance schemeTAT Application No. 16 of 2008n/a
John Imaniraguha v URA, TAT Application No. 18 of 2008Application for release of motor vehicle impounded by URA TAT Application No. 18 of 2008n/a
Nakasero Properties Ltd v URA, Whether the goods supplied were taxable goods TAT Application No. 1 of 2008n/a
Post Bank (U) Ltd v URA, Whether transfer of property was transfer of a business as a going concern TAT Application No. 18 of 2008n/a
Edward Kiyenje v URA, Whether assessments were proper TAT Application No. 23 of 2008n/a
Central Distributors Ltd v URA, Holding of Applicant’s goods TAT Application No. 02 of 2008n/a
URA v Speke (1996) Ltd, TAT Application No. 06 of 2008Instruction fees approved by the registrar be nullified TAT Application No. 06 of 2008n/a
URA v Golden Leaves Hotels and Resorts Ltd and Anor,
Instruction fees to be nullified
TAT Misc Application No. 01 of 2008n/a
Victoria Flowers Ltd v URA,
Application for extension of time to appeal
Misc Application No. 12 of 2008n/a
Steel Corporation of EA Ltd v URA, Disagreement on capital allowanceTAT Application No. 14 of 2008 n/a
Metropolitan Forex Bureau v URA, Application for extension of time within which to file an application against URA TAT Application No. 02 of 2009
n/a
Godfrey Kalule Kirumira v URA, Objection to assessment TAT Application No. 09 of 2009n/a
Radio West Ltd v URA, Offset of an over payment in one tax head from liability in another TAT Application No. 07 of 2009n/a
UTODA Entebbe Branch Ltd v URA, Objection to VAT assessment TAT Application No. 08 of 2009n/a
Focus Telecom v URA Treatment of contingency reservesTAT Application No. 250 of 2010n/a
NEK Consults Ltd v URA, Exemption of services TAT Application No. 21 of 2010n/a
Sheraton Kampala Hotel v URA, Objecting issuance of agency notice to the bank without an assessment TAT Application No. 03 of 2010n/a
Wadia Construction Co Ltd v URA, Payment of VAT to Wadia TAT Application 01 of 2010n/a
Mary Major Co Ltd v URA, TAT Application No. 19 of 2010Objection to VAT on sale of property n/a
Marion Mbabazi v URA, Assessment objection; VAT on sale of property
TAT Application No. 20 of 2010
Marion Mbabazi v URA, Assessment objection- VAT on sale of property TAT Application No. 20 of 2010
UIA v URA, PAYE on management fees
PAYE on consultancy fees
TAT Application No. 12 of 2011
Birungyi, Barata and Associates v URA, Grounds for refusing to make a ruling
Whether TAT can make a ruling
TAT Application No. 06 of 2011
Level5 Associates Ltd v URA, Interim injunction Misc Application No. 04 of 2011
Level5 Associates Ltd v URA, Liability to pay VAT for offering invoice factoring services Misc Application No. 03 of 2011
Kizilu Lutaaya Traders Ltd v URA, Lawfulness of impounding goods without a seizure notice was lawful TAT Application No. 14 of 2011
Kahoora Enterprises Ltd v URA, Entitlement to interest on tax refundedTAT Application No. 09 of 2011
WARID Telecom Ug Ltd v URA, When input tax should be claimed TAT Application No. 01 of 2011
Twesi Co Ltd v URA, Legality of impounding applicant’s goods TAT Application No. 13 of 2011
Kifaru Chemicals v URA, Interpretation regarding S 8 of the Excise Tariff Amendment Act, 2003TAT Application No. 05 of 2011
SKenya Motors (U) Ltd v URA, Whether Applicant was an importer or supplier TAT Application No. 07 of 2012
Institute of Certified Public Accountants of Uganda v URA, Whether the Applicant fell within the meaning of exempt organization under Section 2 (bb) of the Income Tax Act TAT Application No. 16 of 2012
Wabulungu Multi Purpose Estates Ltd v URA, Misc Application No. 01 of 2012Value Added to coffee (5% value
Downtown v URA, Garnishee TAT Application No. 04 of 2012
Sunbury Investment Ltd v URA,Time period for objecting or appealing TAT Application No. 12 0f 2012
Fuelex v URA, Liability to pay corporation tax as excise refund TAT Application No. 05 of 2013
Goldstar Insurance Co Ltd v Treatment of reserves under the Insurance Act TAT Application No 09 of 2013
Mix Telematics v URA, Whether tracking devices were exported TAT Application No. 02 of 2013
Wodeya Herbert v URA, Payment of proceeds arising out of sale of goods seized by URATAT Application No. 07 of 2013
Regent Developers v URA, VAT on rental incomeTAT Application No. 05 of 2014
Polypack Limited v URA, VAT on rental income TAT Application No. 09 of 2014
Aponye (U) Ltd v URA, Eligibility for exemption under Section 21 of the ITA as agro processors TAT Application No. 11 of 2014
Birungyi, Barata and Associates v URA Administrative estimated assessment of VAT TAT Application No. 08 of 2015
Birungyi, Barata and Associates v URA,n/a TAT Application No. 08 of 2015
Fourways Investments Ltd v URA, Penalty tax regarding VAT TAT Application No. 13 of 2015
Isopack (U) Ltd v URA, VAT refund TAT Application No. 07 of 2015
Ipsos v URA, When VAT payment is due TAT Application No. 06 of 2015
Cyan Ug Ltd v URA, Lawfulness of the sale of the Applicant’s goods TAT Application 06 of 2016
Avsi Foundation Ltd v URA, Exemption of group personal accident policies TAT Application No. 01 of 2016
ABC Capital Bank Ltd v URAWithholding tax liability , TAT Application No. 05 of 2016
Nahabwe Josephine v URA, Application of profit margin of 55% in assessments TAT Application No. 13 of 2016
SKenya v URA Garnishee TAT Application No. 03 of 2016
Victoria Motors Ltd v URA, VAT on commissions on consignment stock sale TAT Application No. 02 of 2017
Smec International PTY Ltd v URA, Lawfulness of assessments TAT Application No. 10 of 2017
M-Kopa Ug Ltd v URA, Exemption of solar equipment under the EACCMATAT Application No. 15 of 2017
Uganda Breweries Ltd v CG, URA, Whether transaction was a sale subject to VAT and excise duty TAT Misc Application No. 07 of 2017
UIA v URA, Inclusion of air freight
Application of exchange rate
TAT Application No. 08 of 2017
UIA and Ors v URA, Classification of insurance agents as employees under the ITA TAT Application No. 40 of 2017
Freemasons v URA, Whether Applicant is an exempt institution under the Income Tax Act TAT Application No. 20 of 2017
Picfare v URA, Classification of A5 books TAT Application No. 35 of 2017
Dott Services v URA, Exemption of project items under EAC CMA TAT Application No. 23 of 2017
East African Breweries v URA, Forced VAT registration
Source of Applicant’s income
TAT Application No. 04 of 2017
Jitu Parmer v URA, Whether a provisional return is required for PAYE TAT Application No. 27 of 2017
UBL v URA, Transaction subject to VAT
Exports are zero rated in regards to excise duty
TAT Application No. 28 of 2017
Mukwano Enterprises Ltd v URA, Whether payment for the application for the right to use the land is of revenue or capital nature TAT Application 06 of 2018
PAC Spa Ltd v URA, 8Income sourced in Uganda subject to WHTTAT Application No. 06 of 201
Star Pharmaceuticals Ltd v URA, Lawfulness of imposing VAT on imported services TAT Application No. 02 of 2018
Surgipham Uganda Ltd v URA, Classification of Enat 400 Vitamins TAT Application No. 01 of 2018
Mpongo v URA,Involuntary registration and deregistration TAT Application No. 12 of 2018
Gustro Ltd v URA, Classification of goods under VAT Act TAT Application No. 17 of 2018
Sausage Master v URA,Exempt goods TAT Application No. 14 of 2018