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Big win for taxpayers as Constitutional Court restricts requirement to pay 30% of tax under dispute before challenging URA in court

by Muhereza Kyamutetera
LEFT-RIGHT: Justices Kenneth Kakuru, Egonda-Ntende and Ezekiel Muhanguzi said the TAT Act requirement to pay 30% of a tax under objection before getting access to justice was inconsistent with Section 44 of the Constitution that guarantees access to justice as a non-derogable right.
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The Constitutional Court has restricted the application of Section 15 of the Tax Appeals Tribunal Act, limiting its application to only cases where the tax dispute is about the amount of tax payable. In a majority 3 of 5 ruling, Justices Kenneth Kakuru, Egonda-Ntende and Ezekiel Muhanguzi ruled that, “Section 15 of the Tax Appeals Tribunal Act - in so far as it compels an objector to a tax as

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About the Author

Muhereza Kyamutetera is the Executive Editor of CEO East Africa Magazine. I am a travel enthusiast and the Experiences & Destinations Marketing Manager at EDXTravel. Extremely Ugandaholic. Ask me about #1000Reasons2ExploreUganda and how to Take Your Place In The African Sun.