We provide a wealth of publications by PwC Uganda providing informed commentary on current developments in the tax arena, both locally and internationally.
Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.
In this issue:
The Tax Appeals Tribunal ruled that URA should allow corrections to online objections submitted by taxpayers before issuing objection decisions
The Tax Appeals Tribunal (TAT) recently issued a significant ruling clarifying taxpayers’ rights when submitting objections through the Uganda Revenue Authority’s (URA) online system. The decision reinforces the principle that procedural errors—such as clerical mistakes made while completing electronic objection forms—should not prevent taxpayers from having their disputes substantively reviewed. In this alert, we unpack the background of the case, the arguments presented by both parties, the Tribunal’s findings, and the key implications for taxpayers navigating the URA’s objection process. This guidance is intended to help businesses strengthen their tax compliance processes and avoid common pitfalls when interfacing with digital tax platforms.
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