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Uganda Revenue Authority v Rwenzori Bottling Limited (Application No TAT 66 of 2021)

Tribunal · [2021] UGTAT 21 · 2021 Application Granted AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Interlocutory application for leave to amend statement of reasons in tax appeal proceedings
Decision
Leave to amend granted; matter to proceed to substantive hearing

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The Tax Appeals Tribunal granted Uganda Revenue Authority leave to amend its statement of reasons to include omitted dates regarding service of audit findings and objection decisions. The Tribunal held that the amendment was necessary to determine the real question in controversy, namely whether the underlying tax appeal was time-barred. The Tribunal found that issues of service dates could be resolved through evidence and that raising time limitation issues did not constitute bad faith. The amendment would not prejudice the respondent where matters could be determined on merit after hearing both parties.

Outcome

Leave to amend granted; matter to proceed to substantive hearing

Facts

Uganda Revenue Authority communicated audit findings to Rwenzori Bottling Company Ltd on 17 February 2020 regarding alleged under-valuation of wine and spirits imports, resulting in an assessment of UGX 732,372,537 in import duty, VAT and excise duty. The respondent objected on 24 February 2020, which objection was received by URA on 28 February 2020. URA issued an objection decision. On 19 March 2021, the respondent filed an application in the Tax Appeals Tribunal challenging the assessment. On 22 April 2021, URA lodged its Statement of Reasons for the taxation decision. URA then brought this application seeking leave to amend the Statement of Reasons to include the dates of the audit finding communication and the objection decision, which had been omitted. The parties disputed the date of service of the taxation decision, with the respondent claiming 19 February 2021 and URA claiming 6 March 2020.

Issues

  1. Whether the applicant should be granted leave to amend its Statement of Reasons for taxation decision.

Orders

  • Application granted.
  • Leave granted to amend the statement of reasons.
  • Costs of the application to be in the cause.

Rules and key headnotes

Civil Procedure — Amendment of Pleadings — Principles for Granting Leave
A tribunal may allow amendment of pleadings at any stage of proceedings where the amendment is necessary to determine the real questions in controversy between the parties and no injustice would be occasioned to the opposite party.
Tax Law — Tax Appeals Tribunal — Amendment of Statement of Reasons
The Tax Appeals Tribunal may apply the Civil Procedure Rules governing amendment of pleadings to applications to amend statements of reasons, pursuant to Rule 31(2) of the Tax Appeals Tribunal Procedure Rules which allows the Tribunal to use any rules or practice or procedure of the High Court.
Civil Procedure — Amendment of Pleadings — Time Limitation Issues
Where an amendment seeks to introduce facts relevant to determining whether an application was time-barred, the amendment should be allowed so that the issue can be resolved on the merits through evidence, and raising such time limitation issues does not constitute bad faith.

Legislation cited (5)

  • Tax Appeals Tribunal Act s.17
  • Tax Appeals Tribunal (Procedure) Rules r.30
  • Tax Appeals Tribunal (Procedure) Rules r.31(2)
  • Civil Procedure Rules O.6 r.19
  • Civil Procedure Rules O.52

Cases cited (7)

  • Gaso Transporters Services Ltd v Martin Adala Obene (Supreme Court Civil Appeal No. 4 of 1994)
  • Gaso Transport Services (Bus) Ltd v Obene [1990-1994] 1 EA 88
  • Kyagulnayi Ssentamu Robert v Yoweri Kaguta Museveni and others (Supreme Court Miscellaneous Application No. 01 of 2021)
  • Rio Insurance Co v Uganda Revenue Authority (Tax Appeals Tribunal Application No. 6 of 1999)
  • Onekgui Sarafino v Tokwiny Isaac & 4 others (High Court Miscellaneous Civil Application No. 43 of 2020)
  • Lea Associates Limited v Bunga Hill House Limited (High Court Miscellaneous Application No. 0348 of 2008)
  • Bullion Refinery Limited v Uganda Revenue Authority (Tax Appeals Tribunal Application No. 36 of 2021)

Full judgment

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

Uganda Revenue Authority v Rwenzori Bottling Limited (Application No TAT 66 of 2021) 2021 UGTAT 21 (14 December 2021)
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.