Section 14: Tribunal to review taxation decisions

(1) A person who is aggrieved by a decision made under a taxing Act by- (a) the Uganda Revenue Authority; or (b) the Tax Agents Registration Committee established under the Tax Procedures Code Act, may apply to the tribunal for a review of the decision. (2) The tribunal has power to review any taxation decision in respect of which an application is properly made. (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.