Commissioner General and Another v Airtel Uganda Limited [2023] UGSC 33 (12 September 2023)

# Commissioner General and Another v Airtel Uganda Limited [2023] UGSC 33 (12 September 2023) [ Share this document on WhatsApp opens in new tab __](https://api.whatsapp.com/send?text=Commissioner+General+and+Another++v+Airtel+Uganda+Limited+%5B2023%5D+UGSC+33+%2812+September+2023%29+-+https%3A%2F%2Fulii.org%2Fen%2Fakn%2Fug%2Fjudgment%2Fugsc%2F2023%2F33%2Feng%402023-09-12) [ Share this document on X opens in new tab __](https://twitter.com/intent/tweet?text=Commissioner+General+and+Another++v+Airtel+Uganda+Limited+%5B2023%5D+UGSC+33+%2812+September+2023%29+-+https%3A%2F%2Fulii.org%2Fen%2Fakn%2Fug%2Fjudgment%2Fugsc%2F2023%2F33%2Feng%402023-09-12) [ Share this document on Facebook opens in new tab __](https://www.facebook.com/sharer/sharer.php?u=https://ulii.org/en/akn/ug/judgment/ugsc/2023/33/eng@2023-09-12) [ Share this document on LinkedIn opens in new tab __](https://www.linkedin.com/sharing/share-offsite/?url=https://ulii.org/en/akn/ug/judgment/ugsc/2023/33/eng@2023-09-12) [ Share this document by email __](mailto:?subject=Take%20a%20look%20at%20this%20document%20from%20ULII:%20Commissioner%20General%20and%20Another%20v%20Airtel%20Uganda%20%E2%80%A6&body=https://ulii.org/en/akn/ug/judgment/ugsc/2023/33/eng@2023-09-12) __Save [ Download PDF (7.5 MB) ](/en/akn/ug/judgment/ugsc/2023/33/eng@2023-09-12/source) Report a problem ##### Is there something wrong with this document? Problem category *Incorrect informationMissing informationNo PDF downloadDocument is emptyDocument is not accessible on my deviceOther What's the problem? * Your email address * CancelReport problem __ * Share * [ Download PDF (7.5 MB) ](/en/akn/ug/judgment/ugsc/2023/33/eng@2023-09-12/source) * * * * * Report a problem __ ##### Commissioner General and Another v Airtel Uganda Limited [2023] UGSC 33 (12 September 2023) Copy citation __Save * __Document detail * __Related documents * __Citations 2 / - Citation Commissioner General and Another v Airtel Uganda Limited [2023] UGSC 33 (12 September 2023) Copy Media Neutral Citation [2023] UGSC 33 Copy Court [Supreme Court of Uganda](/en/judgments/UGSC/) Judges [Mwondha, JSC](/en/judgments/all/?judges=Mwondha%2C%20JSC), [Mike Chibita, JSC](/en/judgments/all/?judges=Mike%20Chibita%2C%20JSC), [Elizabeth Musoke, JSC](/en/judgments/all/?judges=Elizabeth%20Musoke%2C%20JSC), [Tibatemwa-Ekirikubinza, JSC](/en/judgments/all/?judges=Tibatemwa-Ekirikubinza%2C%20JSC), [Tuhaise, JSC](/en/judgments/all/?judges=Tuhaise%2C%20JSC) Judgment date 12 September 2023 Language English Summary Lodging an objection and paying 30% does not suspend penal tax under VATA; penal interest accrues from the due date. ###### Flynote * Tax law — Value Added Tax Act s.65(3) — penal tax (interest) accrues on unpaid VAT from due date; no suspension by lodging objection absent clear statutory provision * Tax Appeals Tribunal Act s.15(1) — payment of 30% is procedural for access to TAT, not a statutory stay of penal tax. Statutory interpretation — taxing statutes construed strictly; courts may not read in suspensive effect by intendment. Successor liability — purchaser who assumes liabilities remains liable for assessed tax and penalties Read full summary ##### Unlock this feature Sign up to save documents, read summaries and access more features. [ Start My ULII ](/en/accounts/login/?next=%2Fen%2Faccounts%2Fsubscription%2Fcheck%3Fproduct%3DMy%2BULII%26next%3Dhttps%253A%252F%252Fulii.org%252Fen%252Fakn%252Fug%252Fjudgment%252Fugsc%252F2023%252F33%252Feng%25402023-09-12) Already have an account? [Log in](/en/accounts/login/?next=%2Fen%2Faccounts%2Fsubscription%2Fcheck%3Fproduct%3DMy%2BULII%26next%3Dhttps%253A%252F%252Fulii.org%252Fen%252Fakn%252Fug%252Fjudgment%252Fugsc%252F2023%252F33%252Feng%25402023-09-12). __ ##### Ask AI Ask questions and understand this document faster using AI. __Ask AI * * * Skip to document content **Loading PDF...** 100% This document is 7.5 MB. Do you want to load it? Load document ##### Error loading PDF Try reloading the page or downloading the PDF. Reload page [Download PDF](/en/akn/ug/judgment/ugsc/2023/33/eng@2023-09-12/source.pdf) Error: #### __Related documents #### More documents like this one __Suggestions generated by AI. This feature is not currently available. ▲ To the top >