Thought Leadership

LEGAL REVIEW: Revenue Authority Must Prove Fraud in Invoice Trading Cases: Kenya Tax Appeals Tribunal In this article, Damalie Tibugwisa, a commercial law practitioner, discusses the recent decisions of the Kenya Tax Appeals Tribunal in which it was held that the Revenue Authority has the burden of proving fraud in cases of invoice trading. This is an exception to the general principle that the burden of proof in tax matters lies upon the tax payer.

by CEO Reporter
Damalie Tibugwisa is a commercial law practitioner and is the founder and managing partner of M/s Tibugwisa and Co. Advocates.
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By Damalie Tibugwisa Recently, Uganda Revenue Authority (URA) rolled out the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) partly as a response to the invoice trading scheme which in the past gave rise to false refund claims, fictious purchases (with no physical movement of goods) and unverifiable claims by tax payers. However, the skeletons of invoice trading still loom and the t

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