The Judiciary has urged members of the Tax Appeals Tribunal (TAT) to focus on the facts in legal disputes rather than getting caught up in technicalities that intimidate taxpayers.
The head of the Civil Division of the High Court, Justice Musa Ssekaana, emphasized that taxpayers prefer having their disputes resolved by TAT instead of going to a regular court. He encouraged TAT members to be flexible, simple, and transparent when handling tax disputes.
Justice Ssekaana made these remarks during a week-long training for TAT members at the Judicial Training Institute in Kampala. TAT, established in 1999, serves as a specialized court to provide accessible, efficient, and impartial arbitration for tax disputes involving the Uganda Revenue Authority (URA).
He advised TAT to use their expertise to resolve tax disputes without resorting to legal jargon and complex procedures. The primary functions of TAT include reducing tax evasion, promoting fairness, transparency, and expediency in handling tax disputes, and facilitating thorough examination of cases.
Ssekaana emphasized that TAT should demand necessary information from URA officials when needed and summon top decision-makers to avoid recurring mistakes and reduce backlog. He urged URA senior officials to personally engage with TAT instead of sending junior representatives.
The head of the Judiciary Training Institute, Lady Justice Damalie Lwanga, stressed the importance of avoiding case backlogs, making timely decisions, and acting with integrity, transparency, and fairness. She reminded TAT members that their role is becoming increasingly significant in Uganda’s justice system, providing an alternative to lengthy court processes.
TAT was established to hear appeals from dissatisfied members of the public regarding URA decisions, thereby relieving regular courts of certain administrative disputes. Its purpose is to provide a practical and efficient mechanism for resolving tax-related disagreements.
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