Tax Appeals Tribunals

These tribunals were established purposely to deal with tax appeals, to provide the taxpayer with an easily accessible, efficient and independent settlement of tax disputes with Uganda Revenue Authority.

The Chairperson of the Tribunal is appointed by the Minister of Finance, Planning and Economic Development, in consultation with the Chairperson of the Judicial Service Commission. He or she must be a person of high integrity and one qualified to be appointed a Judge of the High Court.

The tribunal is composed of 5 members including the Chairperson. The other 4 members are appointed by the same Minister. Members of the Tribunal must be of high moral character and proven integrity; not been convicted of any offense involving moral turpitude; qualified in taxation, finance, accounting or law. An officer of the Uganda Revenue Authority or a civil servant cannot be members of the tribunal.

Any person who disagrees with a tax decision made by the Uganda Revenue Authority may apply to the tribunal for a review of the decision. The tribunal has the power to review any taxation decision in respect of which an application is properly made. In carrying out its functions, the Tribunal must be independent and not subject to the direction or control of any person or authority.

A minimum of 3 members of the tribunal must hear any complaint regarding a tax assessment.

A taxpayer who challenges a tax assessment must pay 30% of the tax assessed or that part of the tax assessed not in dispute, whichever is greater, pending resolution of his or her case by the Tribunal. In the case of perishable goods, the goods must be released to the taxpayer immediately after payment of the amount of tax prescribed in that subsection; but the Uganda Revenue Authority shall be given surety equivalent to the amount of tax assessed.

An application to the Tribunal for review of a taxation decision must:
a) be in writing in the prescribed form;
b) include a statement of the reasons for the application; and
c) be lodged with the tribunal within thirty days after the person making theapplication has been served with notice of the decision.

A tribunal can, upon application in writing, extend the time for the making of an application to the tribunal for a review of a taxation decision.

Any person or body who is dissatisfied with the decision of the Tribunal can appeal such a decision to the High Court within thirty days after being notified of the decision.

You can contact the Tax Appeals Tribunal at Plot 3, Pilkington Road, NIC Building, Eighth Floor P.O. Box 7019 Pilkington Rd, Kampala. Tel: 041 423 2865