{UAH} TAX LEGAL ALERT

TAX LEGAL ALERT

Last month the Tax Appeals Tribunal ruled that  making taxable supplies is not a pre requisite for a person to be entitled to VAT input and that there is nothing in the VAT Act  that requires a tax payer to restrict its credit input tax to only one business .

This ruling comes after URA had rejected a claim of input VAT made  by Chestnut Uganda limited the owners of Arena Mall on grounds that since the mall was still  under construction they were not making  any taxable supply yet and if there was any it was not in respect of its business.

Reference: Chestnut Uganda Limited V URA App.No.94 of 2019.

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"When a man is stung by a bee, he doesn't set off to destroy all beehives"

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