Big win for taxpayers as Constitutional Court restricts requirement to pay 30% of tax under dispute before challenging URA in court Muhereza Kyamutetera 5 years ago 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. This Is Premium Content. Subscribe And Save On Unlimited Access With Our Best Offers! Subscribe Log In