Who applies to Tribunal

Appeals to the Tribunal are referred to as Applications.  Any taxpayer aggrieved by a taxation decision made under any taxing law by URA may apply to the Tribunal for a review of that decision.

When to Apply (appeal) to the Tribunal

All taxing laws provide for internal objection procedures.  An aggrieved taxpayer applies to the Tribunal only after he / she has been issued with an objection decision or a taxation decision.  In other words, an aggrieved taxpayer must first utilize objection procedures within URA before appealing to the Tribunal. For instance an appeal can be made to the Commissioner General against a decision made by a Commissioner.  The final decision made by the Commissioner General is referred to as an objection decision.  An application with the Tribunal must be lodged within thirty days (30 days) after the date of the decision by URA.

The tribunal may however grant an extension of time for the making of an application after the expiry of the 30 days limit provided it is within the period of six (6) months after the date of the decision.  A tax payer who is time barred applies to the tribunal by a letter giving good reasons for extension of time.

How to Apply (Appeal)

A taxpayer or a representative fills prescribed forms (TAT 1) which are then lodged with the Registrar of the Tribunal.  After lodging the Application, the taxpayer serves a copy on the Commissioner General of URA within five days.  For the Application to be valid, a non-refundable fee of Ushs. 20,000/= must be paid.  Service on the Commissioner General can be effected on designated officers such as the Board Secretary.

The Application should contain the following information concerning the Applicant;-

  1. Full Names, mailing address, tel, Fax Nos, E-mail etc. (for identification purposes)
  2. Tax Identification Number (TIN), Income Tax file No. and Value Added Tax (VAT) Registration No. if any.
  3. Nature of Business
  4. Particulars of the dispute and details of the assessment (in brief)
  5. Year of income and amount of tax in dispute/objected to (subject matter)
  6. Reasons/grounds for the appeal
  7. List of documents/books that will be produced before the Tribunal (Evidence)
  8. Name and address of witness, if any (evidence to prove one’s case)
  9. Date of application and signature.