Syndicated loans and tax implications – The case of Ham Vs DTB
Taxation
Oct 12, 2020
There’s a lot of discussion around the merits and implications of the judgement in the HAM vs DTB case. I have had the benefit
An Award-Winning Specialist Commercial and Corporate Law Publication · Uganda
Joseph Okuja
Mr Joseph Okuja is a Tax Director at Libra Tax and Legal Consultants.
FUELEX Vs URA: When to Pay 30% of assessed tax prior to appeal
Taxation
Jul 26, 2020
The decision in Fuelex Vs Uganda Revenue Authority (URA) – Constitutional Petition No.3 of 2009, delivered on 24th July 2020, is testimony that as
Aviation Hanger Services Vs URA [TAT No.29 of 2019] – The Hanging question of, what amounts to an “export of a service”?
News
Jun 1, 2020
Brief facts The Applicant taxpayer, a subsidiary of a company registered in Mauritius, provides maintenance services to foreign operated aircrafts under a Services
Changing Landscape For Tax Professionals And The Nature Of Tax Training
Taxation
May 15, 2020
A career as a tax professional was never my dream; but tax has offered me a rewarding and intellectually satisfying career. I can honestly
In Matters Of Tax Law, The Taxman Towers Over The Judiciary!
Taxation
May 13, 2020
Someone inboxed me:“Hi Joe! Hope all is well with you and family. I saw your recent post on Facebook concerning whether or not URA
What a Tax Payer Should Do When Faced With Challenges In Paying Taxes After Lockdown
News
Apr 28, 2020
The lockdown and its impact on economic activity is going to exert several pressures on some businesses in terms of their ability to meet
COVID-19 Donations And Tax Deductibility: The Importance Of Phrasemes In Statutory Interpretation
News
Apr 26, 2020
On COVID donations and their tax deductibility, I [have already] observed that a gift or donation made by a taxpayer to the Task
We Have A New Chief Tax Assessor And Collector!
News
Mar 29, 2020
Editor’s Note: President Museveni on Sunday 29th appointed Mr Julius Musinguzi Rujoki as new Commissioner General of Uganda Revenue Authority( URA), replacing Lawyer Doris
TAT Decisions On Leases And Their Characterisation – The Ratio Decidendi In VIVO Energy & Mukwano Properties Cases
News
Mar 18, 2020
In both cases, the taxpayer had amortised lease rental expenses for land that had been paid in advance for the term of the lease.In
Becoming a Tax Consultant – The Basics
News
Mar 16, 2020
Tax Research Before you provide any Tax Advisory services, always conduct a tax research. The purpose of the research is to find solutions to