{UAH} Judges sued for not paying taxes

Judges sued for not paying taxes

Written by Derrick Kiyonga

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Created: 16 September 2016

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Chief Justice Bart Katureebe

For 11 years, judicial officials have not paid tax on their salaries and emoluments – and Robert Ssefunka, a Ugandan, is challenging that practice through a constitutional petition.

Filed on September 9, he contends that shielding judicial officers from paying tax on their salary, allowance or income generated in the exercise of their duties contravenes Article 21(1), (2) and (3) of the constitution.

Ssenfuka's petition, in which the attorney general and Uganda Revenue Authority (URA) are the respondents, is a direct challenge to a 2008 Supreme court judgment that shielded judicial officers from taxes.

In 2008, Justices Benjamin Odoki, John Wilson Tsekooko, Joseph Mulenga, George Wilson Kanyeihamba, Bart Katureebe, Galdino Okello and Frederick Egonda-Ntende ruled that: "It would be unconscionable and contrary to the spirit of provisions of Article 128 (7) of the Constitution to remove the tax exemption."

The ruling followed a petition filed by judicial officers led by Justice Wilson Masalu Musene. The judicial officers argued then that the application of the Income Tax Act to their salaries was inconsistent with Article 128(7) of the Constitution. The article provides that the salary or any other benefit received by a judicial officer is not to be varied to his or her disadvantage.

NEW PETITION

But Ssenfuka argues that levying a tax on the judicial officers' emoluments is not in any way detrimental to them. Ssenfuka claims that he has read the Constitution and has not found any provision that expressly exempts judicial officers from paying tax. He insists that the Supreme court's finding that article 128(7) exempts judges from taxation is an error.  

"That in my opinion, regarding payment of tax as disadvantageous to judicial officers since it makes other taxpayers in similar circumstances to consider paying tax as a punishment tainted with social inequality," Ssenfuka says.

Ssenfuka claims that exempting judicial officers from paying tax is also a violation of article 17(1) of the Constitution, which mandates all citizens of Uganda to pay taxes.

"That the failure, neglect or refusal of URA to deduct payable tax on the income of judicial officers as an act of preferential treatment and discrimination against all other tax-compliant Ugandans which contravenes article 21(1),(2),(3) and the spirit of equal treatment of all Ugandans…," Ssenfuka says.

Some of the justices at a recent event

Through Nakachwa, partners and advocates, Ssenfuka further believes that paying taxes by judicial officers doesn't in anyway compromise their independence.

"That our society holds the judiciary in the highest esteem as an institution that is a custodian and protector of the constitution and all laws of Uganda and as such should be exemplary by meeting legal obligations upon all Ugandans such as payment of tax," he says.

FAILED ATTEMPT

In 2005, the Constitutional court rebuffed an effort by Justice Julia Sebutinde to have the remuneration she was earning as chairperson of the commission which was inquiring into corruption in URA exempted from taxation.

As the chair of the commission, the tough judge was earning Shs 9 million per month but when URA moved to tax it, she argued that she was appointed to chair the commission as a High court judge and therefore, had immunity from taxation.

In their ruling, the justices found that the remuneration Sebutinde was earning as the commission's chairperson was outside her judicial work hence it must be subjected to taxation.     

Currently, ordinary judges earn Shs 9m, the chief justice Shs 11.5m, deputy chief justice shs11m, and the principal judge Shs 10m.

Gwokto La'Kitgum

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