Continental Tobacco Uganda Limited v Uganda Revenue Authority
Tax Appeals Tribunal, TAT Application No. 083 of 2026. 24 July 2026.
A settlement the authority tried to undo
After settling a tobacco company's assessments through ADR, the Revenue Authority reopened them and sealed its premises.
The situation
A tobacco company was assessed UGX 2.2 billion in VAT and UGX 7.89 billion in income tax. On 30 January 2026 it signed an ADR agreement with the Revenue Authority that substantially changed its position. The authority later said it had intelligence the agreement rested on misleading disclosures, reopened investigations covering 2014 to 2022 and sealed the premises.
How it was resolved
As the Daily Monitor reports it, the Tribunal found the Revenue Authority's conduct unlawful, held the ADR settlement valid, binding and enforceable, ruled the authority's revocation letter of 26 May 2026 null and void, and ordered it to unseal the premises and remove all caveats.
What a practitioner takes from it
An ADR settlement can bind the Revenue Authority as well as the taxpayer (compare Case 016). How the Tribunal dealt with the allegation of misleading disclosure is in the ruling, which we have not read.
As reported. This page rests on a Daily Monitor report we could see only in part, and we have not read the ruling. Read it before relying on this.