Our Taxation practice is headed by Oscar Kambona, a renowned tax practitioner and a former lecturer at the Law Development Centre. Oscar is supported by associate partner Bruce Musinguzi. The practice covers the areas of tax planning, taxation disputes, taxation resolution and international taxation advice. We also facilitate negotiations with the Uganda Revenue Authority to settle and resolve tax disputes before the Tax Appeals Tribunal and courts of higher jurisdiction. We ensure that tax disputes are resolved in the quickest possible time, allowing our clients to focus on other aspects of their businesses.
Some of the disputes handled have been amicably settled while others have been litigated through the Tax Appeal Tribunal, Commercial Court and Court of Appeal. Below is a brief description of some of the disputes handled:
- We successfully represented Uganda Operations Pty Ltd in resolving a US$490 million dispute revolving around tax assessment on Capital Gains Tax.
- We successfully represented British American Tobacco Company (BAT) in a dispute related to income tax assessment in respect to deductibility of expenses for Income tax purposes, involving an amount of USD 1,600,000.
- The firm has successfully represented Umeme Ltd in a UGX 68 billion tax assessment dispute against Uganda Revenue Authority involving capital allowance in respect of concessioned assets.
- The firm successfully represented Shell Uganda Limited dispute related to income tax assessment arising from tax incentives granted under the Investment Code 1991 involving an amount of USD 40,000.
- KAA has been retained as Uganda Electricity Board’s tax lawyer since 2001 and has handled several disputes on their behalf. We have also represented Bank of Baroda and Tullow Oil Uganda Limited in capital gains tax disputes.
- The firm successfully represented Stanbic Bank Uganda Limited in a USD 300,000 dispute related to deductibility of bad debt provision for purposes of Income tax and Mukwano Industries Limited in a USD 18,000,000 dispute in respect of customs assessment arising from imports by the company.
- Other clients’ disputes successfully handled by the firm include Nile Breweries Limited and SAB Miller’s dispute in respect to taxability of management fees incurred by the company for Income tax purposes, Orange Uganda Ltd’s USD 3,000,000 dispute involving imported equipment and Civil Aviation Authority’s USD 20,000,000 dispute over collection of VAT on Airport Passenger Service Charge.