Functions of the TAT

Functions of the Tax Appeals Tribunal

The Tax Appeals Tribunal (TAT) is a quasi-judicial institution established under the Tax Appeals Tribunals Act, (Cap 345) to settle tax disputes between taxpayers and the Uganda Revenue Authority (URA).  By enacting this act, Parliament was fulfilling the requirement in Article 152(3) of the Uganda Constitution of 1995 which requires Parliament to make laws for settlement of tax disputes.

The Tribunal is empowered to handle only tax disputes arising out of the taxing laws administered by URA.  These include:

  • The Income Tax Act
  • The Value Added Tax Act
  • The East African Customs Management Act
  • The Stamps Act
  • Excise Act
  • Any other taxing Act administered by URA or as amended by the Finance Acts from year to year.

 The powers of the Tribunal are based on the TAT Act (Cap 345) and the TAT Rules of Procedure – Ln1 1999