A taxpayer or a representative fills prescribed forms (TAT 1) which are then lodged with the Registrar of the Tribunal. After lodging the Application, the taxpayer serves a copy to the Commissioner General of Uganda Revenue Authority within five days. For the Application to be valid, a non-refundable fee of Ushs.22,000 /= must be paid to the Tribunal. Service on the Commissioner General can be effected on designated officers such as the Board Secretary.
Frequently Ased Questions
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.
Any Taxpayer aggrieved by Taxation decision made under any Tax Act by Uganda Revenue Authority, and one has to be issued with an objection decision by Uganda Revenue Authority to apply at Tax Appeals Tribunal.