The Tax Appeals Tribunal in Uganda
In brief
The Tax Appeals Tribunal (TAT) is the specialist body that reviews tax decisions of the Uganda Revenue Authority. Under the Tax Appeals Tribunals Act, Cap. 341, a person aggrieved by a URA taxation decision may apply to the tribunal for review (s.14), by an application for review (s.16). Before the tribunal hears the matter, the taxpayer must deposit thirty percent of the tax assessed, or the part not in dispute, whichever is greater (s.15). The tribunal's decision may be appealed to the High Court on a question of law. You usually must object to URA first (see the URA-objection guide).
1. Governing law
The Tax Appeals Tribunals Act, Cap. 341 establishes the Tax Appeals Tribunal and confers its review jurisdiction: a person aggrieved by a decision made under a taxing Act by the Uganda Revenue Authority may apply to the tribunal for review of that decision (s.14), the process being commenced by an application for review (s.16). A precondition protects the revenue: the applicant must, pending determination, deposit with the URA thirty percent of the tax assessed or that part of the tax assessed which is not in dispute, whichever is the greater (s.15). The tribunal is independent and may be constituted by a panel; it conducts proceedings with as little formality as the matter permits, securing a reasonable opportunity for applicants to appear. The tribunal reviews the merits of the decision, and a party dissatisfied with the tribunal's decision may appeal to the High Court on a question of law. In the ordinary sequence the taxpayer first objects to the URA under the Tax Procedures Code Act (objection within 45 days; see the URA-objection guide) and comes to the tribunal if the objection decision is unfavourable. Statutory text verified against the consolidated Laws of Uganda as at 31 December 2023. Sourced from the Uganda Legal Information Institute (ulii.org).
2. Key statutes & rules
- Tax Appeals Tribunals Act, Cap. 341 — s.14 (the tribunal reviews taxation decisions of the URA); s.15 (the applicant must deposit 30% of the tax assessed, or the part not in dispute, whichever is greater, pending determination); s.16 (application for review); constitution of the tribunal and appeal to the High Court on a question of law.
- Tax Procedures Code Act, Cap. 343 — ss.26-27 (objection to the Commissioner General first; see the URA-objection guide).
3. Practical guidance
Object to the URA first and get the objection decision — the Tribunal reviews after the URA stage (TPC ss.26-27).
Budget for the deposit: pay 30% of the tax assessed, or the part not in dispute (whichever is greater), before the Tribunal hears the matter (s.15).
File an application for review with the Tribunal within its time limit, setting out the decision and your grounds (s.16).
Prepare for a merits review — bring your records and evidence; proceedings are less formal than a court.
If you lose on a point of law, consider a further appeal to the High Court.
This note is a practitioner orientation, not legal advice, and does not create an advocate–client relationship. Ugandan law changes and chapter and section numbers were revised in the 2023 Laws of Uganda. Verify every statute, rule and authority against the current primary source — and the specific facts of your matter — before filing or relying on it.