Uganda Revenue Authority v Pentecostal Assemblies of God
High Court, Not given in the report. 30 April 2026.
Relief food, and a silent Commissioner
An aid organisation's refugee food imports were reassessed for VAT. It objected; the Commissioner did not reply in thirty days.
The situation
A church and relief organisation imported fortified cereal for South Sudanese refugees from 2017 to 2021, cleared tax-free. A post-entry review assessed VAT of over UGX 123 million. It objected under the EAC customs law; the Commissioner did not decide within thirty days, yet the authority later impounded its vehicles and deactivated its TIN.
How it was resolved
The High Court held the objection was deemed allowed under s. 229(5) when the thirty days passed, that emergency relief goods imported by qualifying organisations are exempt, and that over UGX 73 million collected was refundable with interest at 2% a month compounded from June 2019. The impoundment and TIN deactivation were unlawful, and UGX 65 million in damages was awarded.
What a practitioner takes from it
Under the EAC customs law the Commissioner has thirty days, not ninety, and silence means the objection is allowed (compare Case 001).
Unlawful enforcement can cost the authority damages.