The TAT Act allows the Commissioner General thirty (30) days from the date of service within which to file a response with the Registrar of the Tribunal.  A hearing date is thereafter fixe, giving both parties to the application not less than fourteen (14) days notice.  On the date listed for hearing, both parties appear before the Tribunal.  The order of appearance before the Tribunal and the procedure being followed are well laid down in the Act itself and the Tax Appeals Tribunals (procedure) Rules, 1999.  Both the Act and the Rules are on sale at the Uganda Printing and Publishing Corporation outlets as well as the Tribunal offices.

In brief the taxpayer is heard first.  He presents his case.  URA is then heard and finally the taxpayer can represent him/herself or can hire a lawyer, accountant, agent or any other competent representative.


The Applicant may appear in person or may be represented

  1. The onus is on the Applicant to prove his/her case
  2. Hearing, before the Tribunal are open to the public, but may upon the request of either party be held in camera.
  3. The Tribunal offers each party ample opportunity to present its case
  4. The Tribunal is required to give its ruling in writing, giving reasons in support of its decision.
  5. The decision of the Tribunal is appealable to the High Court by any party aggrieved by the decision within thirty (30) days after being notified of the decision or within such further time as High court may permit.




The Tribunal is housed on Floor 8, NIC Building, Pilkington Road, Kampala.  The Tribunal has a Regional.  It is located on 2nd Floor BCU Building, Court Road.  Another office is anticipated to be opened soon in Gulu for Northern Region and at a later stage one in Western Uganda. The Tribunal has set up benchmarks for its service delivery.  It endeavors to deliver rulings within 60 days of the completion of submissions.



URA Served (5 days)
URA files defence (30 days)
First hearing (14 days)
Conclusion of hearing (30 days)
Submissions (Written) (30 days)
Delivery of ruling (60 days)
Approx. Total 170 days


Any case outside this time frame is considered a backlog and it will be fast tracked.

Complaints procedure

The Tribunal is open to public scrutiny.  There is a complaints box where any complaint concerning the handling of cases can be lodged.  Complaints can also be lodged to either the Registrar or the Chairperson directly.  These complaints are expeditiously dealt with.


Below is the ladder of handling tax appeals.

Supreme Court
Court of Appeal
High Court
Tax Appeals Tribunal
URA V Taxpayer