Citizen Concern Africa Ltd v Mucunguzi Sam (Miscellaneous Application No. 1597 of 2025)

Observed later treatment

No later-treatment classification is recorded for this judgment.

Citator coverage is limited to judgments in the Wakilii corpus and source-matched treatment records. Absence of a signal is not an assertion that the case remains good law.

Holding

The High Court granted an application by a company to change the registered contact details of its Tax Identification Number from those of a former director to current company officials. The court held that where a special resolution and company search demonstrate a person is no longer a director, Uganda Revenue Authority should amend the TIN contact details to enable the company to meet its tax obligations, notwithstanding a pending dispute about the validity of the director's removal.

Outcome

Application granted with orders directing Uganda Revenue Authority to change the registered contact details of the applicant company's Tax Identification Number within 14 days

Facts

Citizen Concern Africa Ltd was registered under Ugandan company law and obtained a Tax Identification Number (TIN 1044267475) on 6 April 2022. The respondent, Mucunguzi Sam, who was then a director, assisted with the TIN application and used his personal email ([email protected]) and telephone number (0782562098) as the primary authorized contact details. On 7 March 2023, a special resolution was registered with the Uganda Registration Services Bureau stating that the respondent ceased to be a subscriber and director. The applicant subsequently discovered the company had not been paying taxes since inception and attempted to change the TIN contact details to enable tax compliance. Uganda Revenue Authority rejected the amendment application because the initial director was unreachable for validation. The respondent opposed the application, alleging his removal as director was illegal and that his signature on the special resolution was forged. He instituted Civil Suit No. 778/2025 challenging his removal but that suit did not address the TIN amendment issue.

Issues

1. Whether the applicant is entitled to change or amend the details of its tax identification number?

Orders

• Uganda Revenue Authority is ordered to change the email address of the applicant company from [email protected] to [email protected] and the contact number from 0782562098 to 0772712245 within 14 days from the date of this ruling to enable the applicant meet its tax obligations.
• The costs of this application shall be provided for in the cause.

Rules and key headnotes

Legislation cited (8)

• Civil Procedure Act Cap 282 s.98
• Civil Procedure Rules SI 71-1 Order 52 rule 1
• Civil Procedure Rules SI 71-1 Order 52 rule 2
• Civil Procedure Rules SI 71-1 Order 52 rule 3
• Tax Procedures Code Act Cap 243 s.2
• Tax Procedures Code Act Cap 243 s.3(1)
• Tax Procedures Code Act Cap 243 s.4
• Companies Act s.74(1)

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