Tax Appeals Tribunals Act

Provides definitions of key terms used in the Act (for example: applicant, chairperson, currency point, decision maker, member, Minister, objection decision, proceeding, registrar, tax, taxation decision, taxing Act, and tribunal).

A tribunal member who has any interest that could conflict with their functions must disclose it to the parties; unless all parties consent, the member must not take part in the proceeding or exercise related review powers.

Establishes the tax appeals tribunals; each tribunal must have a chairperson and eight other members, and at least forty percent of tribunal members must be women.

The Minister must, in consultation with the chairperson of the Judicial Service Commission, appoint the chairperson of a tribunal.

The Minister must appoint the other members of a tribunal.

People may be appointed as tribunal members only if they have high moral character and proven integrity and have not been convicted of offences involving moral turpitude; tribunal members must be qualified in taxation, finance, accounting or law; and tribunal members may not be officers of the Uganda Revenue Authority or civil servants.

The chairperson and members of a tribunal shall hold office for a term of three years and are eligible for re-appointment.

Members of a tribunal hold office on prescribed terms and conditions (including pay and allowances); if a judge is appointed chairperson this does not affect their tenure, rank, pay or other rights, and service as chairperson counts as service as a judge.

A person appointed as a member of a tribunal must, before assuming office duties, take and subscribe the oath of allegiance and the judicial oath set out in the Fourth Schedule to the Constitution.

The Minister must remove a tribunal member if a committee (appointed under subsection (5)) recommends removal; the Minister must appoint such a committee if satisfied removal should occur; the Minister must suspend a member while a committee inquiry runs; a tribunal member may resign by written notice to the Minister.

A tribunal must have a seal; the tribunal must affix that seal to documents required by a direction of the chairperson.

The chairperson must give directions about how the tribunal's business is arranged, where it may sit, and its procedures, and must determine hearing times and places to allow applicants reasonable opportunity to appear with minimal inconvenience and expense.

Tribunals must sit with three members; the chairperson presides if present; otherwise members elect a presiding member. If a member ceases to be available, the parties may agree to proceed with remaining members, otherwise the proceedings are adjourned, a replacement member is appointed and the matter is reheard. If two members are present and disagree, the chairperson must assign another member and the proceeding is reheard. When reheard, the tribunal may consider prior records and evidence.

The tribunal has the power to review taxation decisions (where an application is properly made); tribunals must be independent and must not be subject to direction or control.

A taxpayer who lodges an objection must, while the objection is being finally resolved, pay thirty percent of the assessed tax or the undisputed portion, whichever is greater.

Sets procedural requirements for applications to a tribunal for review of taxation decisions, including serving the decision maker within five days, a limitation on grounds for objection decisions, and that a tribunal may extend time on written application.

The decision maker must lodge with the tribunal two copies of the notice of the decision, a statement of reasons and other documents necessary for review within thirty days after being served with a copy of an application; the tribunal may by written notice require other relevant documents in the person’s possession or control.

A tribunal may refer a matter for mediation to a registrar or mediator before hearing any application, following the Judicature (Mediation) Rules.

In a tribunal review of a taxation decision the applicant must prove the tax decision was wrong—either that an assessed amount is excessive when the decision is an objection decision, or that the taxation decision should not have been made or should have been made differently in other cases.

A tribunal reviewing a taxation decision must make a written decision, give written reasons, publish and serve copies, act as soon as practicable after hearing, and protect confidential information when releasing records; it may exercise the taxing Act powers of the decision maker.

Hearings before a tribunal are open to the public unless the tribunal, on request of either party, directs closure.

The tribunal has powers similar to the High Court for hearings and may receive evidence, administer interrogations, order costs, and order remedies; persons summoned or interrogated must give evidence or reply truthfully.

Tribunals may conduct proceedings informally, are not bound by the rules of evidence, may inform themselves, may set rules of practice and procedure and may direct application of court rules; tribunals are entitled to assistance available to a court in Uganda.

The applicant may appear in person or may be represented at the hearing of a proceeding before a tribunal.

A tribunal must give each party a reasonable opportunity to present its case, inspect documents the tribunal will consider, and make submissions about those documents.

An applicant may withdraw an application by written notice to the tribunal; the tribunal must dismiss such withdrawn applications. The tribunal may dismiss an application if the applicant fails to appear without reasonable excuse, or if the applicant fails to proceed in a reasonable time or to comply with a tribunal direction. If dismissed under those grounds, the applicant may apply within thirty days for reinstatement and the tribunal may reinstate if it considers appropriate.

If the parties to a tribunal proceeding agree in writing and the tribunal is satisfied the agreed decision is within its powers, the tribunal may make that decision (or give effect to the agreement as to part of the proceeding) without holding or completing a hearing.

A party to a tribunal proceeding may appeal to the High Court within thirty days (or further time the High Court allows); the appellant must serve a copy of the notice on the other party and state the legal questions in the notice; the High Court must hear and decide the appeal and may make orders including affirming, setting aside, or remitting the decision.

A party to High Court proceedings may appeal to the Court of Appeal within 30 days (or longer if allowed); the appellant must serve the notice on the other party; the notice must state legal questions; and the Court of Appeal must decide and declare findings within 60 days.

A party to proceedings before the Court of Appeal may, with leave, lodge a notice of appeal to the Supreme Court and must serve a copy on the other party; appeals may be lodged by certificate of the Court of Appeal or if the Supreme Court decides it should be heard; the Supreme Court must inquire and determine expeditiously and declare findings within thirty days of filing.

If an application for review or appeal of a taxation decision is lodged with a reviewing body, that reviewing body may order a stay or otherwise affect the operation or implementation of the decision (or part of it) to secure the effectiveness of the proceeding and determination of the application.

The chairperson must manage the tribunal's administrative affairs; the registrar and necessary officers must assist; the tribunal must appoint the registrar and other officers and employees.

A registrar has specified powers (including hearing interlocutory applications, taxing bills of costs, and mediating matters) and may assist the chairperson; the chairperson may give directions to the registrar.

A person served with a registrar's summons who, without reasonable excuse, fails to comply commits an offence and on conviction may be fined up to sixty currency points or imprisoned for up to two years, or both.

A witness who appears before a tribunal and, without reasonable excuse, refuses or fails to answer a question required by the presiding member commits an offence and is liable on conviction to a fine not exceeding sixty currency points or to imprisonment for a term not exceeding two years, or both.

A person who, as a witness before a tribunal, knowingly gives false or misleading evidence commits an offence and, on conviction, may be fined up to sixty currency points, imprisoned for up to two years, or both.

Any person must not insult a tribunal member, interrupt tribunal proceedings, create or take part in disturbances near tribunal sittings, or do any act that would amount to contempt as if the tribunal were a court of record.

Tribunals must present an annual budget to the Minister for approval; their funds comprise parliamentary appropriations, Minister-approved grants, fees and fines, and other money approved by the Minister; tribunals must keep proper books of accounts subject to annual audit by the Auditor General.

No personal action, suit, prosecution or other proceeding may be brought against a person who is or was a member of the tribunal for any act done or omitted in good faith in the discharge of any function under this Act.

The chairperson may delegate functions (by instrument in writing) to a member except the power of delegation; acts by a delegate are deemed to be by the chairperson.

The service rules in the taxing Act that governed the taxation decision under review apply for serving any notice or document required or authorised by this Act.

The Minister may make regulations by statutory instrument to carry the Act's provisions and purposes into effect.

The Minister may, by statutory instrument and with Cabinet approval, amend the Schedule to this Act.