Tax Appeals Tribunals Act consolidated 2023

1. "chairperson" means the chairperson of a tribunal appointed under section 3;
2. "currency point" has the value assigned to it in the Schedule to this Act;
3. "decision maker" is the person who holds the office which has general administration of a taxing Act under which a taxation decision has been made;
4. "member" means a member of a tribunal;
5. "Minister" means the Minister responsible for finance;
6. "objection decision" means a taxation decision made in respect of a taxation objection;
7. "registrar" means the registrar of a tribunal;
8. "tax" includes duty, rate, levy or other imposition;

3 further items remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) There are established tribunals to be known as the tax appeals tribunals.
2. (2) A tribunal shall consist of a chairperson and eight other tribunal members appointed in accordance with this Act.
3. (3) At least forty percent of the members of the tribunal shall be women.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The Minister, in consultation with the chairperson of the Judicial Service Commission, shall appoint the chairperson of a tribunal.
2. (2) A person is not qualified to be appointed chairperson of a tribunal unless he or she is qualified to be appointed a judge of the High Court.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The other members of a tribunal shall be appointed by the Minister.
2. (2) A member of a tribunal shall be appointed on a part-time or full time basis.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A person may only be appointed as a member of a tribunal if the person-
2. (a) is of high moral character and proven integrity; and
3. (b) has not been convicted of any offence involving moral turpitude.
4. (2) A member of a tribunal shall be a person qualified in taxation, finance, accounting or law.
5. (3) No member of a tribunal may be an officer of the Uganda Revenue Authority or a civil servant.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The chairperson shall hold office for a term of three years and is eligible for re-appointment.
2. (2) Subject to this Act, a member of a tribunal shall hold office for a term of three years and is eligible for re-appointment.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Subject to this Act, a member of a tribunal holds office on such terms and conditions as are prescribed, including terms and conditions relating to remuneration and allowances.
2. (2) The appointment of a judge as chairperson shall not affect his or her tenure of office as a judge, or his or her rank, title, status, precedence, salary and allowances, or other rights or privileges as the holder of the office of judge of the courts of judicature and, for all purposes, his or her service as chairperson shall be taken to have been service as holder of the office of such a judge.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. A person who is appointed as a member of a tribunal shall, before assuming the duties of his or her office, take and subscribe the oath of allegiance and the judicial oath in the Fourth Schedule to the Constitution

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) This section applies to all members of a tribunal.
2. (2) A member of a tribunal may resign his or her office by notice in writing delivered to the Minister.
3. (3) A member may be removed from office only for-
4. (a) inability to perform the functions of his or her office arising from infirmity of body or mind;
5. (b) misbehaviour or misconduct;
6. (c) incompetence; or
7. (d) being an undischarged bankrupt.
8. (4) The Minister shall remove a member of a tribunal if the question of his or her removal has been referred to a committee appointed under subsection (5) and the committee has recommended to the Minister that the member ought to be removed from office on any ground described in subsection (3).

4 further items remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. Where a member is, or is to be, a member of the tribunal as constituted for the purposes of a proceeding and the member has any interest, pecuniary or otherwise, that could conflict with the proper performance of the member's functions, the member shall disclose the interest to the parties to the proceeding and, except with the consent of all the parties to the proceeding, the member shall not take part in the proceeding or exercise any powers in relation to the review by a tribunal of the taxation decision to which the proceeding relates

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A tribunal shall have a seal which shall be judicially noticed.
2. (2) The seal of a tribunal shall be affixed by or with the authority of the tribunal to such documents as are required by a direction of the chairperson to be sealed with the seal of the tribunal.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Subject to this Act, the chairperson is responsible for ensuring the orderly and expeditious discharge of the business of the tribunal.
2. (2) Without limiting the operation of subsection (1), the chairperson shall give directions as to-
3. (a) the arrangement of the business of the tribunal;
4. (b) the places at which the tribunal may sit;
5. (c) the procedure of the tribunal generally; and
6. (d) the procedure of the tribunal at a particular place.
7. (3) The times and places of the hearings of a tribunal shall be determined by the chairperson with a view to securing a reasonable opportunity for applicants to appear before the tribunal with as little inconvenience and expense as is practicable.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A tribunal shall be constituted for a proceeding by three members.
2. (2) At a hearing of a proceeding before the tribunal at which the tribunal is constituted by three members-
3. (a) if the chairperson is a member of the tribunal as constituted, he or she shall preside; or
4. (b) in any other case, a member elected by the members present from among their number shall preside.
5. (3) Where, in the case of a proceeding constituted by three members, one of those members ceases to be a member, or ceases to be available for the purposes of the proceeding, before the matter to which the proceeding relates is determined-
6. (a) if the parties to the proceeding agree, then the proceeding shall be completed by the tribunal constituted by the remaining members of the tribunal; or
7. (b) if the parties do not agree, the proceedings shall be adjourned and another member shall replace the member who ceased to be a member for the purposes of the proceeding and the proceeding shall be reheard.
8. (4) Where, as a result of subsection (3)(a), the tribunal is constituted by two members and the members do not agree on the decision to be made, the chairperson shall assign another member to the tribunal for the purposes of the proceeding, and the proceeding shall be reheard.

1 further item remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A person who is aggrieved by a decision made under a taxing Act by-
2. (a) the Uganda Revenue Authority; or
3. (b) the Tax Agents Registration Committee established under the Tax Procedures Code Act, may apply to the tribunal for a review of the decision.
4. (2) The tribunal has power to review any taxation decision in respect of which an application is properly made.
5. (3) A tribunal shall, in the discharge of its functions, be independent and shall not be subject to the direction or control of any person or authority.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A taxpayer who has lodged a notice of objection to an assessment shall, pending final resolution of the objection, pay thirty percent of the tax assessed or that part of the tax assessed not in dispute, whichever is greater.
2. (2) Subject to subsection (1), in the case of goods which are perishable, the goods shall be released to the taxpayer immediately after payment of the amount of tax prescribed in that subsection; but the Uganda Revenue Authority shall be given surety equivalent to the amount of tax assessed.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) An application to a tribunal for review of a taxation decision shall-
2. (a) be in writing in the prescribed form;
3. (b) include a statement of the reasons for the application; and
4. (c) be lodged with the tribunal within thirty days after the person making the application has been served with notice of the decision.
5. (2) A tribunal may, upon application in writing, extend the time for making an application to the tribunal for a review of a taxation decision.
6. (3) An applicant to a tribunal shall serve a copy of the application on the decision maker within five days after lodging the application with the tribunal.
7. (4) Where an application for review relates to a taxation decision that is an objection decision, the applicant is, unless the tribunal orders otherwise, limited to the grounds stated in the taxation objection to which the decision relates.
8. (5) An application to a tribunal for review of a taxation decision is not taken to have been made unless the prescribed non-refundable fee, if any, in respect of the application has been paid.

2 further items remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Subject to this section, not later than thirty days after being served with a copy of an application to a tribunal to review a taxation decision, the decision maker shall lodge with the tribunal two copies of-
2. (a) the notice of the decision;
3. (b) a statement giving the reasons for the decision; and
4. (c) every other document in the decision maker's possession or under his or her control which is necessary to the tribunal's review of the decision.
5. (2) Where the tribunal is of the opinion that there may be-
6. (a) particular other documents; or
7. (b) other documents included in a class of documents, which may be relevant to the review of a decision by the tribunal, the tribunal may, by notice in writing, require the decision maker to lodge with the tribunal the documents specified in the notice to the extent that those documents are in the person's possession or under the control of that person.
8. (3) This section has effect notwithstanding any rule of law relating to privilege or the public interest in relation to the production of documents.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A tribunal may, prior to hearing any application filed with the tribunal, refer the matter for mediation to a registrar or to a mediator in accordance with the Judicature (Mediation) Rules.
2. (2) The Judicature (Mediation) Rules shall apply, with necessary modifications, to mediation under this Act.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (b) in any other case, the taxation decision should not have been made or should have been made differently.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) For the purpose of reviewing a taxation decision, a tribunal may exercise all the powers and discretions that are conferred by the relevant taxing Act on the decision maker and shall make a decision in writing-
2. (a) affirming the decision under review;
3. (b) varying the decision under review; or
4. (c) setting aside the decision under review and either-
5. (i) making a decision in substitution for the decision so set aside; or
6. (ii) remitting the matter to the decision maker for reconsideration in accordance with any directions or recommendations of the tribunal.
7. (2) The tribunal shall give reasons, in writing, for its decision, including its findings on material questions of fact and reference to the evidence or other material on which those findings were based.
8. (3) A decision on an application for review shall be made as soon as is practicable after the hearing has been completed; and the tribunal shall cause a copy of its decision, including the reasons for the decision, to be served on each party to the proceeding.

6 further items remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. Subject to Article 28 of the Constitution, hearings before a tribunal shall be open to the public unless the tribunal, on the request of either party, directs that the hearing should be closed to the public

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) For the purpose of a proceeding before a tribunal, the tribunal may-
2. (a) take evidence on oath;
3. (b) proceed in the absence of a party who has had reasonable notice of the proceeding; and
4. (c) adjourn the hearing of the proceeding.
5. (2) For the purpose of the hearing of a proceeding before a tribunal, the tribunal shall have powers of the High Court to summon a person to appear before it-
6. (a) to give evidence; or
7. (b) to produce books, documents or things that are mentioned in the summons which are in the possession, custody or control of the person named in the summons.
8. (3) Where a tribunal considers it desirable for the purposes of avoiding expenses or delay, or for any other special reason, the tribunal may receive evidence by affidavit and administer interrogations and require the persons to whom interrogations are administered to make a full and true reply to the interrogations.

3 further items remain in the statutory text above.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) In any proceeding before a tribunal, the procedure of the tribunal is, subject to this Act, within the discretion of the tribunal.
2. (2) A proceeding before a tribunal shall be conducted with as little formality and technicality as possible, and the tribunal shall not be bound by the rules of evidence but may inform itself on any matter in such manner as it thinks appropriate.
3. (3) The proceedings of a tribunal shall be conducted in accordance with such rules of practice and procedure as the tribunal may specify, and the tribunal may direct the application of the rules of practice and procedure of any court subject to such modifications as the tribunal may direct.
4. (4) The tribunal shall have such assistance in carrying out its lawful writs, processes, orders, rules, decrees or commands as is available to a court in Uganda.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. At the hearing of a proceeding before a tribunal the applicant may appear in person or may be represented

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. A tribunal shall ensure that every party to a proceeding before the tribunal is given a reasonable opportunity to present the case of the party and, in particular, to inspect any documents to which the tribunal proposes to have regard in reaching a decision in the proceeding and to make submissions in relation to those documents

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) An applicant may, by notice in writing lodged with a tribunal, at any time, notify the tribunal that the application is discontinued or withdrawn, and the tribunal shall dismiss the application without proceeding to review the decision.
2. (2) If an applicant fails, without reasonable excuse, to appear at the hearing of the proceeding, a tribunal may dismiss the application without proceeding to review the decision.
3. (3) If an applicant fails within a reasonable time to proceed with the application or to comply with a direction by a tribunal in relation to the application, the tribunal may dismiss the application.
4. (4) Where the tribunal has dismissed an application under subsection (2) or (3), the applicant may, within thirty days after receiving notification that the application has been dismissed, apply to the tribunal for reinstatement of the application, and the tribunal may, if it considers it appropriate to do so, reinstate the application and give such directions as appear to be appropriate in the circumstances.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (b) where the agreement reached relates to a part of a proceeding or a matter arising out of a proceeding, in its decision in the proceeding, give effect to the terms of the agreement without dealing at the hearing with that part of the proceeding or the matter arising out of the proceeding to which the agreement relates.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A party to a proceeding before a tribunal may, within thirty days after being notified of the decision or within such further time as the High Court may allow, lodge a notice of appeal with the Registrar of the High Court, and the party so appealing shall serve a copy of the notice of appeal on the other party to the proceeding before the tribunal.
2. (2) An appeal to the High Court may be made on questions of law only, and the notice of appeal shall state the question or questions of law that will be raised on the appeal.
3. (3) The High Court shall hear and determine the appeal and shall make such order as it thinks appropriate by reason of its decision, including an order affirming or setting aside the decision of the tribunal or an order remitting the case to the tribunal for reconsideration.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A party to proceedings before the High Court may, within thirty days after being notified of the decision or within such further time as the Court of Appeal may allow, lodge a notice of appeal with the registrar of the Court of Appeal, and the party so appealing shall serve a copy of the notice of appeal on the party to the proceedings before the High Court.
2. (2) An appeal to the Court of Appeal may be on questions of law only and the notice of appeal shall state the question or questions of law to be raised on appeal.
3. (3) The Court of Appeal shall inquire and determine the appeal expeditiously and shall declare its findings not later than sixty days from the date of filing the appeal.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A party to proceedings before the Court of Appeal may with leave of court, lodge a notice of appeal with the registrar of the Supreme Court, and the party so appealing shall serve a copy of the notice of appeal on the party to the proceedings before the Court of Appeal.
2. (2) An appeal to the Supreme Court may be lodged with a certificate of the Court of Appeal that the matter raises questions of law of great public importance or if the Supreme Court in its overall duty to see that justice is done, considers that the appeal should be heard.
3. (3) The Supreme Court shall inquire and determine the appeal expeditiously and shall declare its findings not later than thirty days from the date of filing the appeal.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) Where an application for review or appeal of a taxation decision has been lodged with a reviewing body, the reviewing body may make an order staying or otherwise affecting the operation or implementation of the decision under review or appeal, or a part of the decision, as the reviewing body considers appropriate for the purposes of securing the effectiveness of the proceeding and the determination of the application for review or appeal.
2. (2) Where the decision maker is required to refund an amount of tax to a person as a result of a decision of a reviewing body, the tax shall be repaid with interest at the rate specified in the relevant law on the amount of the refund for the period commencing from the date the person paid the tax refunded and ending on the last day of the month in which the refund is made.
3. (3) In this section, "reviewing body" means a tribunal, the High Court, Court of Appeal or Supreme Court, as the case may be.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The chairperson is responsible for managing the administrative affairs of the tribunal.
2. (2) In the management of the administrative affairs of the tribunal, the chairperson shall be assisted by the registrar of the tribunal and such officers and employees as may be necessary for the efficient discharge of the functions of the tribunal.
3. (3) The registrar and other officers and employees of the tribunal shall be appointed by the tribunal.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) There shall be a registrar of each tribunal who shall perform the registry functions of the tribunal.
2. (2) A person shall not be qualified to be appointed registrar unless he or she is qualified to be appointed as a registrar of the High Court.
3. (3) A registrar has power to do all things necessary or convenient to be done for the purpose of assisting the chairperson under section 32.
4. (4) The chairperson may give the registrar directions regarding the exercise of his or her powers under this Part.
5. (5) Notwithstanding subsection (3), a registrar shall have powers-
6. (a) hear and determine interlocutory applications arising from an application filed with a tribunal;
7. (b) tax a bill of costs; and
8. (c) mediate any matter referred to him or her by a tribunal.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (b) to produce a book, document or thing, and who, without reasonable excuse, fails to comply with the summons, commits an offence and is liable, on conviction, to a fine not exceeding sixty currency points or to imprisonment for a term not exceeding two years, or both.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

This section states a single governing proposition and does not enumerate separate elements.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (b) interrupts the proceedings of a tribunal;
2. (c) creates a disturbance, or takes part in creating a disturbance in or near a place where a tribunal is sitting; or
3. (d) does any other act or thing that would, if a tribunal were a court of record, constitute a contempt of that court, commits an offence and is liable, on conviction, to a fine not exceeding twenty-five currency points or to imprisonment for a term not exceeding six months, or both.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) A tribunal shall annually present a budget to the Minister for his or her approval.
2. (2) The funds of a tribunal shall consist of-
3. (a) money appropriated by Parliament for the purposes of the tribunal;
4. (b) grants received by the tribunal with the approval of the Minister;
5. (c) fees and fines levied by the tribunal;
6. (d) any other money as may, with the approval of the Minister, be received by or made available to the tribunal for the purpose of performing its functions.
7. (3) A tribunal shall keep proper books of accounts which shall be subject to annual audit by the Auditor General.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. No action, suit, prosecution or any other proceeding may be brought or instituted personally against a person who is or was a member of the tribunal in respect of any act done or omitted to be done in good faith in the discharge of any function under this Act

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. (1) The chairperson may, by an instrument in writing, delegate to a member all or any of his or her functions under this Act, other than the power of delegation.
2. (2) A power delegated under this section when exercised by the delegate shall, for all purposes of this Act, be deemed to have been exercised by the chairperson.
3. (3) A delegation may be made to a member under this section notwithstanding that a delegation to another member is, or delegations to other members are, in force under this Act.
4. (4) A delegation under this section does not prevent the exercise of a power by the chairperson.

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. The rules for service of notices and other documents in a taxing Act under which the taxation decision under review is made shall apply for the purpose of serving any notice or document required or authorised by this Act

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. The Minister may, by statutory instrument, make regulations for better carrying into effect the provisions and purposes of this Act

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

1. The Minister may, by statutory instrument, with approval of Cabinet, amend the Schedule to this Act Schedule (Sections 1, 43)

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.