Taxation law

Uganda Revenue Authority v China Jiefang (U) Ltd (Civil Appeal No. 57 of 1999) ((Civil Appeal No. 57 of 1999) ) [2000] UGHC 23 (1 February 2000);


Search Summary: 

This was a taxation appeal by the applicant against the tax payer the respondent. It arises from the decision of the Tax Appeals Tribunal that allowed the appeal by the tax payer to claim interest on an over paid tax. The respondent had paid an over tax to avoid a distress order and the subsequent assessment showed an extremely low tax payable. The tax payer was allowed the interest on the over pay which the appellant is dissatisfied with.

Headnote and Holding: 

The court considered whether the Income Tax Act 1997 applied in the circumstances, whether the interest was payable and whether s. 111 of the Income Tax Decree 1974 was ambiguous.

The court held that as the tax payer may pay the interest, the revenue shall also pay the interest, that the s.43 of the Act provides that the law shall apply to the earlier appeals ad that the section was merely silent and not ambiguous. 


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