The tax Appeals Tribunal is a quasi-judicial institution established under the Tax Appeals Tribunals Act, 1997 to settle Tax Disputes between tax payers and the Uganda Revenue Authority(URA).By enhancing this Act, parliament was fulfilling the requirement in Article 152 (3)of the Constitution 1995.

The Tribunal consists of five members ,appointed in accordance with the Act .The first Tribunal was first constituted in August 1998.

After laying ground for its work which included writing its Rules of procedure and appointment of staff, the Tribunal opened it s doors to the public in May 1999.