The High Court has ruled in favour of the Uganda Revenue Authority (URA) in a tax dispute involving Cheffette Catering Limited, emphasising that taxpayers must file applications before the Tax Appeals Tribunal (TAT) within 30 days or provide sufficient reasons for seeking an extension of time.
The case, Cheffette Catering Limited v Uganda Revenue Authority, High Court Civil Appeal No. 80 of 2025, involved disputed tax assessments of UGX 314,165,238 in income tax and UGX 97,959,102 in Value Added Tax (VAT).
Cheffette Catering Limited delayed filing its application before the tribunal by 11 months. However, the company failed to provide sufficient evidence to justify the delay, leading the court to rule in favour of URA.
The decision highlights the importance of observing legal deadlines when challenging tax assessments. Taxpayers who miss the required filing period must provide convincing evidence explaining the delay if they want the tribunal to grant them additional time.
URA Commissioner General John Rujoki Musinguzi has consistently emphasised the importance of tax compliance and following established legal procedures. The ruling serves as a reminder to taxpayers to act promptly when challenging tax assessments and ensure they meet the required deadlines.
