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The Tax Appeals Tribunal of Uganda (TAT) was established by an Act of Parliament in 1997. It is a quasi-judicial body whose mandate is to handle tax disputes between the Uganda Revenue Authority and taxpayers as well as matters of taxation arising out of the tax laws.
The specialised nature of the Tribunal enables it to resolve tax disputes expeditiously, professionally and technically. The Tribunal exercises both administrative and judicial powers – it can step into the shoes of the Commissioner General to vary, set aside or confirm his/her decision. It can also remit a matter back to URA for reconsideration. Judicial powers are exercised when it interprets tax laws. A decision of a tribunal has effect and is enforceable as if it were a decision of a court.
All tax disputes must be lodged, first, before the Tribunal, which is the court of first instance in all tax matters.
In April 2024, Ms. Crystal Kabajwara was appointed as the Chairperson of the Tribunal. She’s the first female Chairperson in the Tribunal’s 25-year history. The Tribunal is also comprised of 8 members with varying professional backgrounds in tax, legal, finance and accounting, business, governance and engineering.
This reflects the country’s diverse taxpayer base across several industries such as manufacturing, energy, telecommunications, banking and finance and services.
TAT Member Profiles
Ms. Crystal Kabajwara
Chairperson
Ms. Kabajwara is the Chairperson of the Tax Appeals Tribunal, a role she assumed in April 2024. She has over 17 years of experience as a tax practitioner, specialising in international tax and transfer pricing.
Prior to joining the Tribunal, she worked with PwC in Uganda where she rose through the ranks to the grade of Director, Tax Services. She also worked with PwC in the UK for two years. Ms. Kabajwara is credited with setting up PwC Uganda’s international tax and transfer pricing practice which she led from 2012 until she was appointed to chair the Tax Appeals Tribunal.
She is keen on tax education and sensitization and has written several articles and publications on matters concerning taxation. She also volunteers as a professional and career mentor with several organisations including Mastercard’s Global Give Back Circle.
Ms. Kabajwara is an advocate of the High Court of Uganda and a member of the Uganda and East African Law Societies.
She holds a Bachelor of Laws degree from Makerere University and a Master of Laws degree in Taxation, with distinction, from the London School of Economics and Political Science.
Mrs. Christine Katwe
Member
Mrs. Katwe has been a member of the Tax Appeals Tribunal since 2015. She has over 23 years of experience as a tax practitioner gained from the Uganda Revenue Authority where she rose to the rank of Manager.
Whilst at the URA, Mrs. Katwe worked as an assessor, auditor and administrator specializing in all domestic taxes administered by the Uganda Revenue Authority (URA) i.e., Income Taxes, Value Added Tax, Excise Duty, Licensing, Stamp Duty, Gaming and Lottery etc. She was one of the committee members that paved the way for the introduction and commencement of VAT in Uganda.
She is a Fellow of the Association of Chartered Certified Accountants (ACCA) of the United Kingdom and a member of the Institute of Certified Public Accountants of Uganda (ICPAU).
She holds a first-class Bachelor’s degree in Economics and a Diploma in Statistics from Aligarh Muslim University in India, a Diploma in Income Tax Administration (DITA) from Uganda Management Institute (UMI), several certificates ‘in VAT audit and implementation, International tax administration etc.
Mr. Siraj Ali
Member
Mr. Ali an Advocate of the High Court and a partner at Kabayiza Kavuma Mugerwa & Ali Advocates. He has 20 years of experience as a practising advocate, specializing in commercial litigation and tax.
He has been a member of the Tax Appeals Tribunal since 2015. He holds a Bachelor of Laws (LLB) from Makerere University and a Postgraduate Diploma in legal practice from the Law Development Centre.
Mr. Nangosyah Wamaleero Clement Willy
Member
Mr. Nangsoyah was appointed a member of the Tax Appeals Tribunal in June 2023. An engineer by training, he has over 30 years of experience in infrastructure development. He brings to the Tribunal an in-depth understanding of infrastructure-based sectors such as energy, power, utilities and manufacturing.
Before joining the Tax Appeals Tribunal, he worked as a District Engineer in Mbale District Local Government for over 25 years. Intermittently on short-term consultancies, he worked as an international Assessor on the functionalities of local governments in Tanzania and South Sudan covering planning, budgeting and financial management.
He holds a Bachelor of Science Degree in Civil Engineering from Makerere University and a Master’s Degree in Business Administration (Marketing) from the Islamic University in Uganda.
Ms. Proscovia Rebecca Nambi
Member
Ms. Nambi was appointed to the Tax Appeals Tribunal in July 2024. With over 21 years of experience as a tax practitioner, she has an extensive understanding of tax laws and regulations as well as practice.
Ms. Nambi is a Co-founder and Partner at Ortus Advocates, a leading full-service law firm in Uganda. Before co-founding Ortus Advocates, Rebecca spent 16 years at Deloitte East Africa where she rose through the ranks to Senior Manager, Tax Services. She has also worked at Deloitte – London, United Kingdom as a Tax Learning Curriculum Manager for the Europe, Middle East and Africa (EMEA) Region.
Ms. Nambi is an advocate of the High Court of Uganda, and a member of the Uganda and East African Law Societies. She has also previously served as the Cluster Head of the Uganda Law Society Tax Cluster. Outside her professional endeavours, Rebecca is an active member of Rotary International, the Rotary Club of Kampala South, where she engages in community service projects and initiatives aimed at making a positive impact in the lives of others.
Ms. Rosemary Mariam Najjemba Mbabaali
Member
Ms. Najjemba is a Social Development Expert and Public Policy Analyst with over 29 years of experience as a public Officer and Political Leader. She holds a Master of Arts Degree in Public Administration and Management and a Bachelor’s degree in Arts from Makerere University, Uganda.
She was a Member of Parliament for Gomba Constituency (2006 – 2016), Minister of State for Lands, Housing and Urban Development in charge of the Urban Development Sector (2012 – 2016), and Chairperson of the National Women’s Council a statutory body responsible for mobilizing women of Uganda for social, economic and civic development (2003 – 2016). She also worked with the office of the President, and Office of the Prime Minister.
Ms. Najjemba has served on various committees in advisory positions both within government and civil society as well as grassroots community organisations.
Hon. Princess Kabakumba Labwoni Masiko
Member
Hon. Masiko is an experienced economist and advocate. She is a senior leader with vast experience in leadership and management, law, governance, legislation, policy development and analysis and strategic planning.
She is a former Cabinet Minister who held several portfolios including Government Chief Whip and has been a Member of Parliament of Uganda for 20 years.
She holds a Masters’s Degree in Management Studies specializing in Public Administration and Management from Uganda Management Institute, a Bachelor Degree in Science (Economics) and a Bachelor of Laws degree from Makerere University.
She holds various postgraduate diplomas⏤ in Legal Practice, Revenue Administration and Management, Legislative Drafting and Project Planning and Management, plus a host of certificates. She is a trained trainer with specific expertise in capacity building at local, national and international levels; advocacy and lobbying; gender analysis and budgeting for development among others.
She is an advocate of the High Court of Uganda, a member of Uganda and East African Law Societies, a Partner at MALDES Advocates, a director at Operation Wealth Creation and a Chairperson of the Visionary Women Entrepreneurs and Advisory Centre.
Ms. Safi Grace
Member
Ms. Safi was appointed to the Tax Appeals Tribunal in June 2023.
She has over 13 years of proficient and cognate experience in Finance & Administration with a major focus on taxation, finance, policy formulation and implementation, accounting and a macroeconomic outlook of Uganda’s fiscal policy.
Prior to Joining TAT, she worked with Ropani International Group in different capacities while overseeing the different Finance and Administration arms of the subsidiary companies within the
group where she gained solid experience in strengthening business processes as well as systems, taxation and performance management.
She holds a Master’s Degree in Management Studies specializing in Taxation; a Post Graduate Diploma in Tax Revenue & Administration, a Post Graduate Diploma in Financial Management and a Bachelor
of Science in Accounting & Finance as well as other certifications.
Mrs. Stella Nyapendi Chombo
Member
Mrs. Chombo is a seasoned lawyer, tax administrator, corporate executive, and tax expert with over 18 years of experience. She was appointed to the Tax Appeals Tribunal in July 2024.
Mrs. Chombo previously served as the Assistant Commissioner Board Affairs, Policy and Rulings Division at Uganda Revenue Authority (URA). She also held the position of Ag. Commissioner, Legal Services and Board Affairs Department for six months.
She is a member of several professional bodies, including the Chartered Institute of Arbitrators (UK), the Chartered Governance Institute of UK and Ireland, the East African Law Society, the Uganda Corporate Governance Institute, the Uganda Law Society and the Uganda Association of Prosecutors.
Mrs. Chombo possesses a wealth of experience in legal advisory, tax policy development, legislative drafting, contract drafting, negotiation, alternative dispute resolution, Strategic planning and monitoring, Service quality management and board governance.
She previously served as a Board member and Committee member in various entities, notable to mention include the Uganda Free Zones Authority and as the Uganda Country Correspondent for the African Tax Administrators Forum (ATAF).
She holds a Master’s degree in Oil and Gas Law from Robert Gordon University, a Postgraduate Diploma in Legal Practice from the Law Development Centre, Kampala and a Bachelor of Laws from Makerere University, Kampala.