Tax Law

Navigating Uganda’s tax system can be complex. Our Tax Law practice provides services to individuals and corporations, including tax planning, compliance, and dispute resolution. Our tax attorneys work closely with clients to develop efficient tax strategies that minimize liability while adhering to Ugandan tax laws.

Our Process

Handling a tax law matter requires a structured and strategic approach to ensure compliance with Ugandan tax laws while protecting the client’s legal and financial interests. The process typically begins with careful planning and client engagement, followed by a detailed evaluation of the client’s tax situation. If necessary, the case is then formally filed with the appropriate authority, such as the Uganda Revenue Authority (URA), the Tax Appeals Tribunal, or the High Court. Throughout the process, the legal team gathers relevant information and evidence to build a strong case. In some instances, especially with corporate clients, tax planning may also be provided to help reduce future liabilities through lawful and efficient strategies.
Each step is designed to provide clients with clear guidance, minimize risk, and achieve the best possible outcome.

Case Planning & Client Engagement

We begin by meeting with the client to understand the nature of the tax issue—whether it's compliance, an audit, or a dispute. At this stage, we conduct a conflict check and issue an engagement letter outlining our services and responsibilities. We also define the client’s goals and determine whether the case involves tax planning, resolving a dispute, or seeking compliance support.

Evaluate Situation

We review all relevant documents such as URA assessments, tax returns, financial statements, and correspondence. Our attorneys analyze the facts against applicable Ugandan tax laws (e.g., Income Tax Act, VAT Act, Tax Procedures Code). We assess the legal merits of the case and advise the client on the risks, strengths, and possible outcomes.

Filing the Case with the Appropriate Authority

If the issue cannot be resolved administratively, we prepare and file the case with the relevant body:
URA – for objections or clarifications
Tax Appeals Tribunal (TAT) – for formal disputes with URA decisions
High Court – for appeals or judicial reviews.
We ensure that all filings meet the legal and procedural requirements and are submitted within the statutory timeframes.

Information Gathering & Case Building

We collect additional documents from the client and third parties, such as auditors or banks. We identify and prepare witnesses, obtain expert opinions if necessary, and conduct legal research. This stage helps strengthen the case through evidence and legal arguments.

Tax Planning (if applicable)

For clients seeking advisory services, we review their current tax position and develop strategies to reduce liability legally. This includes identifying tax incentives, allowable deductions, and restructuring opportunities—all in compliance with Ugandan tax laws.