In a ruling that was more than 10 years in the making, the Constitutional Court of Uganda – in Fuelex (U) Limited  vs Uganda Revenue Authority CR No.03 of 2009 – has declared as unconstitutional section15 of the Tax Appeals Tribunal Act (TAT Act), that requires a taxpayer to pay a deposit of 30% of … Continue reading URA’S 30% PAYMENT OF TAX ASSESSED BEFORE CHALLENGING AN ASSESSMENT DECLARED UNCONSTITUTIONAL