Filing at the Tax Appeals Tribunal in Uganda: checklist
In brief
The Tax Appeals Tribunal hears disputes after a URA objection decision. This checklist covers the application.
Who it's for & when to use it
Who it's for: Taxpayers escalating a tax dispute, and their advisers.
When to use it: After an unfavourable URA objection decision.
When not to use it: Before objecting to URA — the objection comes first.
The checklist
1. Apply in time
- Apply to the Tribunal within the statutory period of the objection decision (Tax Appeals Tribunals Act s.16).
- Pay the statutory deposit of the tax in dispute where required (s.15).
2. Prepare the case
- File the application and the statements of facts and issues.
- Assemble the documents and witnesses to prove your case.
3. Attend the hearing
- Attend the hearing and present your case; the burden is generally on the taxpayer to show the assessment is wrong.
4. Consider onward appeal
- A party dissatisfied with the Tribunal may appeal to the High Court on a question of law.
Key authorities
- Tax Appeals Tribunals Act, Cap. 341 (2023 Revision) — ss.14, 15, 16.
Checklist · Tax disputes.
Actively maintained.
Last reviewed 9 June 2026; next review due 9 June 2027.
This resource is a practitioner orientation and general information, not legal advice, and does not create an advocate–client relationship. It is AI-generated. Ugandan law changes and chapter and section numbers were revised in the 2023 Laws of Uganda. Verify every statute, rule, form, fee and authority against the current primary source — and the specific facts of your matter — before relying on it.