Tax Appeals Tribunal

Introduction

The Tax Appeals Tribunal (TAT) was established to offer an accessible, efficient, and independent platform for taxpayers to resolve disputes with the Uganda Revenue Authority (URA). The tribunal provides an alternative for individuals and businesses who may disagree with tax assessments or decisions made by the URA. Here’s how it works.

Composition and Appointment of the Tribunal

The Tribunal is composed of five members, including a Chairperson, who are appointed by the Minister of Finance, Planning, and Economic Development. The Chairperson must be a person qualified to be a High Court judge and of high integrity. The other four members are chosen based on their expertise in taxation, finance, accounting, or law. They must also be of high moral character and integrity and must not have any convictions for offenses involving moral turpitude. It is also worth noting that officers of the Uganda Revenue Authority or civil servants cannot be appointed as members of the Tribunal to ensure impartiality and fairness.

The Role of the Tribunal

The Tax Appeals Tribunal is tasked with reviewing tax decisions made by the Uganda Revenue Authority. Any taxpayer who disagrees with a URA tax decision can apply to the Tribunal for a review. The Tribunal is mandated to be independent, meaning it cannot be influenced by any external party or authority in carrying out its duties.

In reviewing tax disputes, a minimum of three members of the Tribunal must be present to hear any complaints. This ensures thorough deliberation and impartial decision-making.

The Application Process for Review

Taxpayers who wish to challenge a tax decision made by the URA must file a formal application with the Tribunal. The application must:

- Be in writing and follow the prescribed format;

- Include a detailed statement outlining the reasons for the application; and

- Be lodged within thirty days of being served with notice of the tax decision.

The Tribunal has the authority to extend this thirty-day deadline if an applicant provides a valid reason in writing for not submitting the application within the prescribed time.

One crucial aspect of filing an appeal is that the taxpayer is required to pay 30% of the assessed tax or the amount of tax not in dispute, whichever is greater, before the Tribunal reviews the case. In the case of perishable goods, such goods must be released to the taxpayer upon payment of the tax amount in dispute. However, the Uganda Revenue Authority must be provided with a surety equivalent to the assessed tax.

Appeals Beyond the Tribunal

If a taxpayer or the Uganda Revenue Authority is dissatisfied with the decision made by the Tax Appeals Tribunal, they may appeal to the High Court. This appeal must be lodged within thirty days after receiving notification of the Tribunal's decision.

Conclusion

The Tax Appeals Tribunal plays a vital role in Uganda’s tax administration system, providing a structured and fair avenue for resolving tax disputes. Its independence from the Uganda Revenue Authority and the requirement for tribunal members to be experts in taxation and related fields contribute to a fair and balanced dispute resolution process. If you ever find yourself in disagreement with a tax decision made by the URA, the Tribunal is an essential mechanism for ensuring that your concerns are heard and addressed within the bounds of the law.