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HomeCase law › Commissioner General Uganda Revenue Authority v Airtel Uganda Limited [2023] UGSC 45

Commissioner General Uganda Revenue Authority v Airtel Uganda Limited [2023] UGSC 45

Citation: [2023] UGSC 45 Court: Supreme Court Decided: 12 September 2023 Jurisdiction: Uganda

Legal issues

Tax LawStatutory InterpretationConstitutional Law

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Penal tax under section 65(3) of the VAT Act accrues from the due date and is not suspended by lodging a tax objection in 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.