TAT RULING: URA Commissioner General’s powers are not absolute and must be exercised reasonably

Celia Becker (left) is Africa Regulatory and Business Intelligence Executive at ENSafrica and Phillip Karugaba (right) is the Head of ENSafrica Advocates in Uganda. The duo agree with the Tax Appeals Tribunal that even under pressure to achieve tax collection targets in a declining economy, the Commissioner General’s discretion must still be exercised judiciously.