Damalie Tibugwisa

High Court dismisses UGX5.6 billion arbitration award to ATC Uganda against Smile Communications

by The CEO Magazine TeamCommercial JusticeIndustry & AnalysisThe Big StoryJune 27, 2023July 2, 2023

The High Court (Commercial Division) Judge, Hon Justice Stephen Mubiru has set aside an arbitral award of USD1,251,916.08 (UGX5,623,025,394.8) and UGX954,372,437.77) awarded to tower companies ATC Uganda Limited and Eaton…

ALTERNATIVE DISPUTE RESOLUTION IN TAX DISPUTES IN UGANDA: The great, the good, and what needs to be fixed to create a win-win for both the taxpayer and tax authority

by Damalie TibugwisaThe Big StoryThought LeadershipJuly 6, 2021July 6, 2021

By Damalie Tibugwisa In the recent years, there has been a surge in the number of tax disputes in Uganda. This is attributable to several factors including URA’s aggressive tax…

Mobile Money Regulation in Uganda, At Last

by CEO ReporterThought LeadershipJune 24, 2021June 24, 2021

By Damalie Tibugwisa There is no doubt that mobile money services have transformed and revolutionalised the financial sector in Uganda. Mobile money has created new opportunities especially for SMEs, supported…

How to Compute Rental Tax

by CEO ReporterThought LeadershipDecember 14, 2020December 14, 2020

By Damalie Tibugwisa In the recent period, Uganda Revenue Authority (URA) has been aggressive in trying to recover taxes on rental income. Several landlords and landladies have received unwanted calls…

LEGAL REVIEW: Revenue Authority Must Prove Fraud in Invoice Trading Cases: Kenya Tax Appeals Tribunal

by CEO ReporterThought LeadershipSeptember 8, 2020September 8, 2020

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…

LEGAL REVIEW: Vivo Energy wins case against URA as court confirms rent paid in respect of leases as an allowable deduction

by Damalie TibugwisaThought LeadershipMarch 28, 2020March 28, 2020

For any business, the Income Tax Act [“ITA”] allows the deduction of certain expenses before charging tax. To qualify, these expenses must be of a revenue and not of a…

PROFESSIONAL OPINION: 7 Reasons to Settle Your Case at Mediation

by Damalie TibugwisaThought LeadershipMarch 3, 2020March 3, 2020

Usually, by the time one files a suit against the other, they are really out to prove a point. They are emotionally charged and therefore have very exaggerated and heightened…