Oscar Kambona
Senior Partner
Expertise
Contacts
okambona@kaa.co.ug
Direct line No. +256312244103
Mobile No. +256774978706
Professional Qualifications
LLM in Tax Makerere University, Kampala
Dip LP, Law Development Centre, Kampala
LLB from Makerere University, Kampala
Profile Summary
Mr. Kambona, is a senior partner at Kampala Associated Advocates and a renowned tax lawyer. Until last year, he was a Principal Lecturer in Revenue Law and Taxation at the Law Development Centre Kampala. He has developed expertise in interpreting and drafting tax legislation, and has greatly been involved in the initial formulation of Taxation bills in Uganda.
Additionally, Mr. Kambona, has lectured Fiscal Law, which basically entails Taxation Principles at the National University of Rwanda, where he is still an external examiner. He also served as project supervisor under the Danida/National University of Rwanda Legal Education Project.
He served as legal advisor to the Commissioner General URA 2002-2003). He was also a Consultant at the Tax Appeals Tribunal from July 1998-December 1998.
Professional Memberships
- Member, Uganda Law Society
- Member, East African Law Society
Employment History
2001 to date: Senior Partner, Kampala Associated Advocates, Uganda.
1996-2011: Principal Lecturer Law Development Center
Top Matters
- Successfully represented several Companies in disputes against Uganda Revenue Authority involving large sums of money. He has also handled many other disputes on behalf of Pricewaterhouse Coopers and KPMG since 1999.
- Successfully represented Tullow Uganda Operations Pty Limited in a USD 490 million dollar tax dispute against URA before Commercial Court of Uganda, as well as the International Court for settlement of Investment disputes revolving around capital gains tax arising from disposal of interest in oil blocks. He continues to advise companies involved in the oil and gas sector on matters regarding taxation. Currently he is representing Tullow Oil Uganda Limited in two disputes regarding refund claims for input VAT as well as withholding tax dispute on interest expenses incurred by the company.
- Represented MTN in a UGX 900 million customs tax dispute against Uganda Revenue Authority challenging the valuation and reclassification of network rollout equipment. He is currently handling a UGX 330 billion tax dispute between MTN and URA regarding mobile money transactions and their taxability for corporation tax and excise duty. The dispute is before the Commercial Court.
- Advised and represented Government Parastatals in matters regarding taxability of their transactions, notably the Civil Aviation Authority regarding the taxability of Airport Passenger Service Charges for VAT purposes.
- 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.
- RepresentedUMEME Ltd (Power Distribution Co.) in a USD 33.8million dollar dispute against URA before the Commercial Court regarding the taxability of assets that were passed over from government to the Co. under a concession agreement.
- Currently retained on a case by case basis by Bank of Uganda on matters to do with Income tax, as well as the National Social Security Fund.
- Advises Multinational Companies doing business in Uganda and is currently retained by the shareholders of Bujagali Electricity Limited on the tax implications for the disposal of shares held in the Company.
- Some of the disputes handled by Oscar and his team 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 the disputes.
- 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.
- Representing 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 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.
Mr. Kambona, is a senior partner at Kampala Associated Advocates and a renowned tax lawyer. Until last year, he was a Principal Lecturer in Revenue Law and Taxation at the Law Development Centre Kampala. He has developed expertise in interpreting and drafting tax legislation, and has greatly been involved in the initial formulation of Taxation bills in Uganda.
Additionally, Mr. Kambona, has lectured Fiscal Law, which basically entails Taxation Principles at the National University of Rwanda, where he is still an external examiner. He also served as project supervisor under the Danida/National University of Rwanda Legal Education Project.
He served as legal advisor to the Commissioner General URA 2002-2003). He was also a Consultant at the Tax Appeals Tribunal from July 1998-December 1998.
Professional Memberships
- Member, Uganda Law Society
- Member, East African Law Society
Employment History
2001 to date: Senior Partner, Kampala Associated Advocates, Uganda.
1996-2011: Principal Lecturer Law Development Center
Top Matters
- Successfully represented several Companies in disputes against Uganda Revenue Authority involving large sums of money. He has also handled many other disputes on behalf of Pricewaterhouse Coopers and KPMG since 1999.
- Successfully represented Tullow Uganda Operations Pty Limited in a USD 490 million dollar tax dispute against URA before Commercial Court of Uganda, as well as the International Court for settlement of Investment disputes revolving around capital gains tax arising from disposal of interest in oil blocks. He continues to advise companies involved in the oil and gas sector on matters regarding taxation. Currently he is representing Tullow Oil Uganda Limited in two disputes regarding refund claims for input VAT as well as withholding tax dispute on interest expenses incurred by the company.
- Represented MTN in a UGX 900 million customs tax dispute against Uganda Revenue Authority challenging the valuation and reclassification of network rollout equipment. He is currently handling a UGX 330 billion tax dispute between MTN and URA regarding mobile money transactions and their taxability for corporation tax and excise duty. The dispute is before the Commercial Court.
- Advised and represented Government Parastatals in matters regarding taxability of their transactions, notably the Civil Aviation Authority regarding the taxability of Airport Passenger Service Charges for VAT purposes.
- 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.
- RepresentedUMEME Ltd (Power Distribution Co.) in a USD 33.8million dollar dispute against URA before the Commercial Court regarding the taxability of assets that were passed over from government to the Co. under a concession agreement.
- Currently retained on a case by case basis by Bank of Uganda on matters to do with Income tax, as well as the National Social Security Fund.
- Advises Multinational Companies doing business in Uganda and is currently retained by the shareholders of Bujagali Electricity Limited on the tax implications for the disposal of shares held in the Company.
- Some of the disputes handled by Oscar and his team 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 the disputes.
- 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.
- Representing 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 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.
