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High Court Confirms Tax Appeals Tribunal Ruling, Allowing URA To Collect Shs21.5bn In Taxes From Game Discount World

George Okello, URA’s Assistant Commissioner Legal

The Commercial Division of the High Court of Uganda, on 1st December, 2021, delivered Judgment in an Appeal lodged by Game Discount World against Uganda Revenue Authority, seeking to overturn the Tax Appeals Tribunal ruling.

The Tribunal had dismissed the case of Game Discount World for having been lodged late in the Tribunal.

The case springs from a tax liability of UGX 21,485,110,040 imposed on Game after a customs post clearance audit.

The Audit established that Game omitted several incidental costs during the importation of several goods from Masstores (pty) Ltd to Uganda.URA added back the omitted costs, and assessed tax of UGX 21,485,110,040 which Game Discount objected to by filing a case in the Tax Appeals Tribunal.

In his Judgment, the High Court Judge, Hon.Justice Mr. Stephen Mubiru, upheld the decision of the Tax Appeals Tribunal, dismissing the case by Game Discount, having been lodged outside the timelines allowed by law for challenging URA’s tax assessments.

on the ground that once the period limited by statutes expires, any right of appeal is extinguished and becomes unenforceable.

This decision means that the taxman can now collect the unpaid taxes of UGX 21,485,110,040 with interest.

Game World was represented by AF Mpanga Advocates while URA was represented by Mr. George Okello, URA’s Assistant Commissioner Legal and Mr. Aliddeki Ssali Alex and Mr. Kwerit Sam, Legal Officers.

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