TAT orders Game Discount World Uganda to pay UGX 21 billion to URA

TAT orders Game Discount World Uganda to pay UGX 21 billion to URA
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Uganda Revenue Authority (URA) has been granted the mandate to collect a sum of UGX 21 billion from Game Discount World Uganda by the Tax Appeals Tribunal (TAT).

Initially, Game Discount Uganda had filed an application No.25 against URA for having imposed a tax liability on it, in their application before TAT, they challenged the customs post-clearance audit.

However, TAT came to a conclusion that Game Discount World had missed out multiple incidental costs while importing good from Masstores (pty) Ltd another subsidiary based in South Africa which trades as Mass discounts.

When the hearing on this issue had started back in May 2021, URA had a preliminary objection stating that the impact of the application was out of time since it was filed past the compulsory 45 days as URA’s submission stated that,

Section 230(1) of the East African Community Customs Management Act (EACCMA), 2004, provides that; “A person dissatisfied with the decision of the commissioner under section 229 may appeal to a tax appeals tribunal established in accordance with section 231.”

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In line to the above, URA stated that contended that the commissioner made the decision on 9th September 2020 yet Game Discount World (U) Limited filed her application review on 6th March 2021, which exceeds the mandatory 45 days.

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For instance, URA’s legal team referred to the case of URA Vs Uganda Consolidated Properties Ltd in which Uganda’s Court of Appeal, used the timelines set by statutes are matters of substantive law rather than mere technicalities hence they must be followed.

Basing on the above argument, the Tax Appeals Tribunal agreed with URA’s submission stating that the application was in deed time barred hence dismissing the application while granting URA the permission to collect the tax liability owed to it by Game Discount World.

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