Africa Global Logistics Uganda Ltd v Uganda Revenue Authority
Tax Appeals Tribunal, Not given in the report. 12 August 2025.
ADR does not stop the clock
A company went to ADR after its objection failed, then filed at the Tribunal within thirty days of the ADR decision.
The situation
The Revenue Authority issued an objection decision on 13 April 2024. The company went to ADR; the ADR committee kept the liability in full. The company filed at the Tribunal on 16 May 2024, treating the ADR outcome as a new decision.
How it was resolved
The Tribunal dismissed the application by majority. Its jurisdiction is over the Commissioner General's decisions, not ADR outcomes; ADR does not suspend, extend or restart the thirty days, which run from the objection decision.
What a practitioner takes from it
Run ADR and the Tribunal deadline in parallel: file within thirty days of the objection decision regardless (compare Cases 016 and 045).
The reporting commentary notes inconsistent dates; read the ruling.
What could change
The Act could say expressly whether ADR stops the clock. Taxpayers are reasonably led to think it does.