TAX APPEALS TRIBUNALS ACT.
ARRANGEMENT OF SECTIONS
Section
PART I
INTERPRETATION.
PART II
ESTABLISHMENT OF TAXATION APPEALS TRIBUNALS.
2. Establishment of tribunals.
3. Appointment of the chairperson of a tribunal.
4. Appointment of the other members of a tribunal.
5. Qualifications for appointment.
9. Termination of appointment.
PART III
ORGANISATION OF THE TRIBUNALS.
13. Constitution of a tribunal for exercise of powers.
PART IV
REVIEW BY THE TRIBUNALS OF TAXATION DECISIONS.
14. Tribunal to review taxation decisions.
15. Deposit of portion of tax pending determination of objection.
16. Application for review of a taxation decision.
17. Lodging of material documents with the tribunal.
23. Representation before the tribunal.
24. Opportunity to make submissions concerning evidence.
25. Discontinuance, dismissal or reinstatement of an application.
26. Power of the tribunal if the parties reach agreement.
27. Appeals to the High Court from decisions of a tribunal.
28. Operation and implementation of a decision subject to review or appeal.
PART V
MANAGEMENT OF THE TRIBUNALS.
29. Management of the administrative affairs of the tribunal.
30. Registrar of the tribunal.
PART VI
OFFENCES AND PENALTIES.
31. Failure to comply with a summons.
32. Failure to answer questions.
33. False or misleading evidence.
PART VII
FINANCIAL PROVISIONS.
35. Funds, accounts and audit.
PART VIII
MISCELLANEOUS.
38. Service of notices and other documents.
40. Power of Minister to amend the Schedule.
Schedule Currency point.
CHAPTER 345
TAX APPEALS TRIBUNALS ACT.
Commencement: 1 August, 1998.
An Act to establish tax appeals tribunals pursuant to article 152(3) of the Constitution.
PART I
INTERPRETATION.
(1) In this Act, unless the context otherwise requires—
(a) "applicant" means a person who has made an application to a tribunal for—
(i) review of a taxation decision;
(ii) an extension of time under section 16(2); or
(iii) reinstatement of an application under section 25(4);
(b) "chairperson" means the chairperson of a tribunal appointed under section 3;
(c) "currency point" means the value of a currency point specified in the Schedule to this Act;
(d) "decision maker" is the person who, from time to time, holds the office which has general administration of the taxing Act under which a taxation decision has been made;
(e) "member" means a member of a tribunal;
(f) "Minister" means the Minister responsible for finance;
(g) "objection decision" means a taxation decision made in respect of a taxation objection;
(h) "proceeding", in relation to a tribunal, means—
(i) an application to a tribunal for review of a taxation decision;
(ii) an application to a tribunal for an extension of time under section 16(2); or
(iii) an application to a tribunal for reinstatement of an application under section 25(4);
(i) "registrar" means the registrar of a tribunal;
(j) "tax" includes duty, rate, levy or other imposition;
(k) "taxation decision" means any assessment, determination, decision or notice;
(l) "taxing Act" means any Act which imposes a tax; and
(m) "tribunal" means a tax appeals tribunal established by this Act and, in relation to a proceeding, means a tax appeals tribunal established as constituted for the purposes of the proceeding.
(2) For the purposes of this Act, where a taxing Act provides that a person dissatisfied with a taxation decision may object against the decision, such an objection is referred to as a "taxation objection".
PART II
ESTABLISHMENT OF TAXATION APPEALS TRIBUNALS.
2. Establishment of tribunals.
(1) There are established taxation appeals tribunals.
(2) A tribunal shall consist of a chairperson and four other tribunal members appointed in accordance with this Act.
3. Appointment of the chairperson of a tribunal.
(1) The Minister, in consultation with the chairperson of the Judicial Service Commission, shall appoint the chairperson of a tribunal.
(2) A person is not qualified to be appointed chairperson of a tribunal unless he or she is qualified to be appointed a judge of the High Court.
4. Appointment of the other members of a tribunal.
(1) The other members of the tribunal shall be appointed by the Minister.
(2) A member of a tribunal shall be appointed on a part-time or full-time basis.
5. Qualifications for appointment.
(1) A person may only be appointed as a member of a tribunal if the person—
(a) is of high moral character and proven integrity; and
(b) has not been convicted of any offence involving moral turpitude.
(2) A member of a tribunal shall be a person qualified in taxation, finance, accounting or law.
(3) No member of a tribunal may be an officer of the Uganda Revenue Authority or a civil servant.
(1) The chairperson shall hold office for a term of three years and is eligible for reappointment.
(2) Subject to this Act, a member of a tribunal shall hold office for a term of three years and is eligible for reappointment.
(1) Subject to this Act, a member of a tribunal holds office on such terms and conditions as are prescribed, including terms and conditions relating to remuneration and allowances.
(2) The appointment of a judge as chairperson shall not affect his or her tenure of office as a judge, or his or her rank, title, status, precedence, salary and allowances, or other rights or privileges as the holder of the office of judge of the court
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