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Commissioner General, Uganda Revenue Authority v Airtel (U) Limited (Civil Appeal 32 of 2020)

Citation: [2023] UGSC 64 Court: Supreme Court Decided: 12 September 2023 Jurisdiction: Uganda

Legal issues

Tax LawStatutory Interpretation

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Held that penal tax under Section 65(3) of the VAT Act keeps accruing during a tax objection and is not suspended by paying 30% to the Tax Appeals Tribunal.

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Source: this page presents Wakilii's issue analysis and metadata for a publicly reported Ugandan judgment. Judgment text is sourced from the Uganda Legal Information Institute (ulii.org). Wakilii is not affiliated with ULII.