Exp Momentum (U) Limited v Uganda Revenue Authority
Tax Appeals Tribunal, Application No. 213 of 2023. July to December 2025. Coram: Ms. Crystal Kabajwara; Mr. Siraj Ali; Mrs. Christine Katwe.
Rejection of Invalid Objections · Validity of Objections and Objection Decisions · Statutory Waiver of Taxes · Reversal of Double-Claimed Expenses
Filing an objection online, a company typed the disputed amount into the 'not in dispute' column.
The situation
An advertising firm was assessed UGX 263,850,113 for differences between its VAT and income tax sales. When objecting online it entered the amount as not in dispute. The Revenue Authority 'allowed' the objection on the basis that nothing was disputed, never addressing the firm's explanation that the gap was timing.
How it was resolved
The Tribunal held that an objection asserting two contradictory positions is invalid and should have been sent back, and that a decision on an invalid objection is itself invalid; the assessment was remitted for proper consideration. Tax on reversing a double-claimed rent expense was upheld. A VAT penalty outstanding at 30 June 2020 had been waived by statute and was set aside.
What a practitioner takes from it
Check every field of an online objection before submitting; the portal's form is the objection.
Statutory waivers are automatic: if the law waived it, it cannot be claimed (compare Case 002).
What could change
The portal could refuse an objection that disputes nothing, instead of letting it through to an empty decision.