Tax Practice
Widely recognized as a leader in this Practice Area, KAA’s Taxation team consistently provides comprehensive first-rate advice on highly complex tax advisory and litigation matters. Led by the vastly experienced Oscar Kambona and assisted by Partner Bruce Musinguzi and Associates Thomas Katto and Barbara Musiimenta, the department is frequently involved in high value and landmark cases in the sector. The department is best known for its excellence in tax litigation and dispute management. The department has successfully worked with the biggest companies and projects in Uganda including Tullow Oil, MTN Uganda, Standard Chartered Bank and Bujagali Project. It also continues to represent several Government and Regulatory Bodies and Parastatals like Civil Aviation Authority, Uganda Communications Commission and Bank of Uganda.
The team is also experienced in litigation of tax disputes all the way from the Tax Appeals Tribunal to the Court of Appeal, Tax Advisory on both local and cross-border aspects of taxation which cover corporate and private clients, tax planning for both local and international clients.
Over the years, the Team has successfully handled some of the most complex tax disputes in the land and facilitated successful negotiations involving significant taxes with the Uganda Revenue Authority on behalf of corporate clients. The Team has a reputation for resolving disputes seamlessly, in the quickest possible time and with the most desirable results for our Clients.
Some of the notable disputes handled by the team have been settled amicably while others have been litigated through the Tax Appeals Tribunal, Commercial Court on Appeal and the Court of Appeal.
Milestones
• Successfully represented Tullow Uganda Operations Pty Limited in a USD 490 million dollar tax dispute against URA before Commercial Court of Uganda, revolving around Capital gains tax arising from disposal of interest in oil blocks.
• Representing MTN in a UGX 900 million customs tax dispute against Uganda Revenue Authority challenging the valuation and reclassification of network rollout equipment.
• Advised Eskom Uganda Ltd, a power generation company on the pending dispute with Uganda Revenue Authority in respect of eligibility to claim capital allowances on assets that came into use after the concession date with the Government of Uganda.
• Advised Petro (U) Ltd and subsequently successfully represented them in court in resolving a UGX 1.3 billion Value Added Tax assessment related to the disposal of its assets during the restructuring of the company.
• Successfuly represented UMEME Ltd (Power Distribution Co.) in a USD 33.8million dollar dispute against URA before the Tax Appeals Tribunal regarding the taxability of assets that were passed over from government to the Co. under a concession agreement.
• Appearing on behalf of National Social Security Fund in a UGX 89 billion dispute on whether interest paid to members of the fund is an allowable deduction in assessment of income tax.
• Appearing on behalf of a re-known beverage company in a UGX. 7 billion VAT dispute concerning the consumption of exported services.
• Successfully represented UETCL in a UGX. 14 billon VAT dispute on whether the UETCL was time barred in its claim for an input tax credit, which the Tax Appeals Tribunal ruled in UETCL that it was entitled to the input credit.
• Successfully represented Standard Chartered Bank (SCB) in challenging and setting aside an Income tax assessment worth UGX. 13 billion arising from a dispute concerning provision of bad debts.
• Successfully represented insurance companies in a class action appeal and set the decision of the URA and the Tax Appeals Tribunal which sought to impose Pay as You Earn on the income of insurance agents who. Insurance agents were considered independent contractors liable for only withholding tax at 6%.
• Successfully represented Solar Now in challenging and setting aside a Customs Duty assessment worth Ugx. 700 Million.
• Successfully represented Hackney Estates Limited in an appeal at the commercial court, challenging a decision of the Tax Appeals Tribunal which denied Hackney Estates an input Tax credit. On appeal, the court ruled that Hackney met all the conditions in Section 28(3) of the VAT Act to claim an input credit and awarded the Client input credits amounting to over Ugx. 300 million.
• Currently representing UMEME in a dispute concerning income tax penalties and carry forward losses amounting to Ugx. 13 Billion.
Articles on Tax Practice
EFRIS: WAIVER OF PENALTIES IS NOT THE SOLUTION
Tue Apr 23, 2024
Tax Alert – 2024 TAX proposal to make loan recoveries more expensive
Tue Apr 16, 2024
Tax Practice Experts
Tax Practice related FAQs
No FAQs created yet
