When to Apply

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 Uganda Revenue Authority 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 (30days) after the date of the decision by Uganda Revenue Authority.
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.