There’s a lot of discussion around the merits and implications of the judgement in the HAM…
Joseph Okuja
Mr Joseph Okuja is a Tax Director at Libra Tax and Legal Consultants.
FUELEX Vs URA: When to Pay 30% of assessed tax prior to appeal
The decision in Fuelex Vs Uganda Revenue Authority (URA) – Constitutional Petition No.3 of 2009, delivered…
Aviation Hanger Services Vs URA [TAT No.29 of 2019] – The Hanging question of, what amounts to an “export of a service”?
Brief facts The Applicant taxpayer, a subsidiary of a company registered in Mauritius, provides maintenance…
Changing Landscape For Tax Professionals And The Nature Of Tax Training
A career as a tax professional was never my dream; but tax has offered me a…
In Matters Of Tax Law, The Taxman Towers Over The Judiciary!
Someone inboxed me: “Hi Joe! Hope all is well with you and family. I saw your…
What a Tax Payer Should Do When Faced With Challenges In Paying Taxes After Lockdown
The lockdown and its impact on economic activity is going to exert several pressures on some…
TAT Decisions On Leases And Their Characterisation – The Ratio Decidendi In VIVO Energy & Mukwano Properties Cases
In both cases, the taxpayer had amortised lease rental expenses for land that had been paid…