Will alternative dispute resolution regarding taxes prove cheaper May 19, 2021 A Uganda Revenue Authority official engage manufacturers Tax disputes by their nature tend to overwhelm even seasoned taxpayers with a sense of helplessness. This is because they set a taxpayer against the government which considers outstanding taxes as debts owed to government. Under the Tax Procedures Code (Amendment) Bill 2021, the government has proposed to introduce Alternative Dispute Resolution (ADR) mechanisms for resolving tax disputes before the Uganda Revenue Authority (URA). Simply put, ADR refers to the use of mechanisms other than the conventional methods like courts to resolve disputes. Some of the existing ADR mechanisms include negotiation, mediation, arbitration and conciliation, among others. If the proposal is passed into law, a taxpayer who is dissatisfied with a URA decision may apply to the Commissioner to use ADR to resolve the tax dispute.