In a ruling that was more than 10 years in the making, the Constitutional Court of Uganda – in Fuelex (U) Limited  vs Uganda Revenue Authority CR No.03 of 2009 – has declared as unconstitutional section15 of the Tax Appeals Tribunal Act (TAT Act), that requires a taxpayer to pay a deposit of 30% of the tax assessed to the Uganda Revenue Authority (URA) pending final resolution of a dispute.   The Court declared that insofar as the section requires an objector whose challenge is not with regard to the amount of tax payable, to pay the 30% deposit, it … Continue reading URA’S 30% PAYMENT OF TAX ASSESSED BEFORE CHALLENGING AN ASSESSMENT DECLARED UNCONSTITUTIONAL