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Baliddawa v Uganda Revenue Authority (TAT Application 52 of 2023)

Tribunal · [2023] UGTAT 10 · 2023 Application Dismissed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Preliminary objection to application for review of tax objection decision on grounds of being filed out of time
Decision
Application dismissed for being filed out of time

Observed later treatment

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Holding

The Tax Appeals Tribunal upheld a preliminary objection that the application for review was filed out of time. The applicant received the objection decision on 12 March 2022 and was required to file the application within 30 days by 12 April 2022 under s.16(1)(c) of the Tax Appeals Tribunal Act. The application was instead filed on 3 April 2023, one year late, with no extension of time sought. Statutory timelines are matters of substantive law and must be strictly complied with. The application was dismissed with costs.

Outcome

Application dismissed for being filed out of time

Facts

The applicant operates a real estate business and was assessed for rental income tax of UGX 21,702,146 for the years 2017/2018 and 2018/2019. On 14 December 2021, the applicant objected to the assessment. On 12 March 2022, the Uganda Revenue Authority issued an objection decision disallowing the objection and maintaining the tax as assessed. The applicant filed an application for review with the Tax Appeals Tribunal on 3 April 2023. When the matter came up for scheduling on 17 August 2023, the respondent raised a preliminary objection that the application was filed out of time. The tribunal directed written submissions on the preliminary objection. The applicant did not file written submissions.

Issues

  1. Whether the application for review was filed out of time and therefore improperly before the tribunal.
  2. Whether the preliminary objection should be upheld and the application dismissed.

Orders

  • Preliminary objection allowed.
  • Application dismissed with costs to the Respondent.

Rules and key headnotes

Tax Law — Tax Appeals — Time Limits for Filing Applications for Review
An application to the Tax Appeals Tribunal for review of an objection decision must be lodged within 30 days after being served with notice of the decision as required by s.16(1)(c) of the Tax Appeals Tribunal Act and s.25(1) of the Tax Procedures Code Act.
Administrative Law — Statutory Time Limits — Strict Compliance Required
Timelines set by statute are matters of substantive law and not mere technicalities and must be strictly complied with.
Civil Procedure — Preliminary Objections — Disposal of Applications
A preliminary objection consists of a point of law which has been pleaded or which arises by clear implication out of pleadings and which if argued as a preliminary point may dispose of the suit.

Legislation cited (5)

Cases cited (2)

  • Uganda Revenue Authority v Uganda Consolidated Properties Ltd (Court of Appeal Civil Appeal No. 31 of 2000)
  • Mukisa Biscuit Manufacturing Co Ltd v West End Distributors Ltd [1996] EA 696

Full judgment

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The original judgment as reported. Read the original PDF before relying on any passage.

Baliddawa v Uganda Revenue Authority (TAT Application 52 of 2023) 2023 UGTAT 10 (29 September 2023)
Source: this page presents Wakilii’s issue analysis and metadata for a publicly reported Ugandan judgment. Any AI-generated summary is marked as such. Judgment text is sourced from the Uganda Legal Information Institute (ulii.org). Wakilii is not affiliated with ULII.