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Daily Monitor
Sunday December 20 2020
Taxation is one of the most important aspects of one’s life, with Uganda Revenue Authority (URA) constantly improving its systems and the continuous use of technology in tax administration, its capacity to reach as many taxpayers across the country cannot be undermined. 
However, there is need for an effective tax administration to strike a balance between tax collection and the rights of a taxpayer to pay only what is due from them in accordance with the law. Where aggressive tax decisions are made, tax disputes become inevitable.
The tax law in its current state is silent as to whether a person who is not satisfied with the decision of the High Court may appeal to the Court of Appeal and finally to the Supreme Court as of right or after seeking leave of the High Court or Court of Appeal and this is the lacuna that this article seeks to accentuate. ....

Andrew Kyambadde , Supreme Court , High Court Or , Uganda Revenue Authority , Rabbo Enterprises Ltd , High Court , Tax Appeals Tribunal , Tax Procedures Code Act , Tax Appeals Tribunal Act Cap , Tax Appeals , உச்ச நீதிமன்றம் , உயர் நீதிமன்றம் அல்லது , உகந்த வருவாய் அதிகாரம் , உயர் நீதிமன்றம் , வரி முறையீடுகள் தீர்ப்பாயம் , வரி ப்ரொஸீஜர்ஸ் குறியீடு நாடகம் , வரி முறையீடுகள் தீர்ப்பாயம் நாடகம் தொப்பி , வரி முறையீடுகள் ,