Wakilii

UAP Old Mutual Uganda Limited v Uganda Revenue Authority (Miscellaneous Application 152 of 2023)

Tribunal · [2023] UGTAT 65 · 2023 Application Dismissed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Miscellaneous application arising from Application No. 105 of 2023, seeking to add Uganda Insurers Association as a party to the main tax appeal
Decision
Application to add Uganda Insurers Association as a party dismissed

Observed later treatment

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Holding

The Tax Appeals Tribunal dismissed the application to add Uganda Insurers Association as a party to a tax appeal. The Tribunal held that under the Tax Procedures Code Act s.25(1), only a person dissatisfied with an objection decision may lodge an application with the Tribunal. UIA was not the addressee of the objection decision, had no evidence of paying stamp duty, and had not followed the procedural requirements for appearing before the Tribunal. Tax assessments are unique to each taxpayer and confidential in nature. Adding UIA would not satisfy the test for joinder and would slow dispute resolution.

Outcome

Application to add Uganda Insurers Association as a party dismissed

Facts

UAP Old Mutual Uganda Limited filed Miscellaneous Application No. 152 of 2023 seeking to add Uganda Insurers Association (UIA) as a party to Application No. 105 of 2023. The main application arose from a stamp duty assessment by Uganda Revenue Authority. In May 2023, URA conducted a review of the applicant's stamp duty affairs for January 2017 to June 2021 and found that the applicant had issued 182,255 medical insurance policies attracting stamp duty of Shs. 6,378,925,000 but had only remitted Shs. 4,652,123,018. URA assessed the applicant for the difference. The applicant objected and the objection was upheld. The applicant then filed Application 105 of 2023 challenging the objection decision. The applicant sought to add UIA on grounds that the issues affect the entire insurance industry in Uganda and UIA's presence was necessary for complete determination of all questions and to avoid multiplicity of suits. UIA is an association of all persons engaged in insurance business in Uganda.

Issues

  1. Whether the Uganda Insurers Association (UIA) should be added as a party to the main application?
  2. What remedies are available?

Orders

  • Application dismissed.
  • Costs in the main cause.

Rules and key headnotes

Tax Law — Tax Appeals — Standing to Appeal — Objection Decisions
Under the Tax Procedures Code Act s.25(1), only a person dissatisfied with an objection decision may lodge an application with the Tax Appeals Tribunal for review of the objection decision. Where an objection decision is not addressed to a party and there is no evidence that party pays the tax in question, that party cannot be dissatisfied with the decision and lacks standing to appeal.
Civil Procedure — Joinder of Parties — Addition of Parties — Tax Appeals
In tax appeals, the addition of a party under Civil Procedure Rules Order 1 Rule 10(2) is subject to the specific statutory requirements for standing under the Tax Procedures Code Act. A party seeking to be added must show it was assessed a tax, was not properly heard, and that the taxing authority is liable. An industry association that was not assessed, has no evidence of paying the tax, and would not be liable if the main application is dismissed cannot be added as a party.
Tax Law — Confidentiality — Tax Assessments — Third Party Joinder
Tax assessments are unique to each taxpayer and confidential in nature. This confidentiality extends to both the taxpayer and the taxing authority. A tribunal will be reluctant to add a party to a tax dispute where the taxing authority is not comfortable with the addition, as bringing strangers into the matter may upset the balance and compromise the confidential nature of tax disputes.
Administrative Law — Tribunal Procedure — Jurisdiction — Procedural Requirements
A tribunal cannot proceed to hear a matter where the procedural steps required by statute have not been followed. In tax appeals, the procedural requirements are an assessment, an objection, and an objection decision or taxation decision. A party that has not followed these procedural steps cannot be heard by the Tax Appeals Tribunal, as the tribunal would have no jurisdiction.

Legislation cited (9)

Cases cited (4)

  • Departed Asians Property Custodian Board v Jaffer Brothers Limited (Civil Appeal No. 8 of 1998)
  • Amon v. Raphael Tuck & Sons Ltd., (1956) 1 ALLER p. 273
  • Auto Garage & others v Motokov (No.3) (1971) EA 519
  • Zee Pharmaceuticals Limited (Application No. 287 of 2022)

Full judgment

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UAP Old Mutual Uganda Limited v Uganda Revenue Authority (Miscellaneous Application 152 of 2023) 2023 UGTAT 65 (22 December 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.