Stay of Execution in Tax Matters in Uganda : a Case for a Departure from the Ordinary Rules of Civil Procedure in Stay of Execution Applications in Tax Matters
In tax matters, in Uganda, the law allows the tax authority (Uganda Revenue Authority) to collect taxes even when the taxpayer has filed in the tax appeals tribunal an appeal against its tax decision. To ensure that taxes are not collected during the hearing of the appeal before the tribunal, taxpayers must file applications for injunctive reliefs. The Tax Appeals Tribunal often grants these applications where the taxpayer has complied with the requirement to pay 30% of the assessed tax. In circumstances where the taxpayer is unsuccessful before the tax Appeals Tribunal and is desirous of preferring an appeal, he or she is required to apply for stay of execution of the order of the Tax Appeals Tribunal. Stay of execution applications in civil procedure matters are ancient. The principles governing stay of execution are almost settled. These principles have now been applied in tax matters. This article is aimed at assessing whether the general principles governing stay of execution orders in civil matters should be applied to tax matters or whether tax matters should have a special regime. The article concludes that tax matters must be treated differently and that the general principles should not be applied in tax matters. In this regard, the article supports the approach adopted in Vivo Energy Uganda Limited v Commissioner General Uganda Revenue Authority HCMA No. 0354 of 2019 which rejected the application of Order 43 of the Civil Procedure Rules (the order that contains the principles governing stay of execution in civil procedure matters) in tax matters
Year of publication: |
[2023]
|
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Authors: | Mugabe, Deus |
Publisher: |
[S.l.] : SSRN |
Subject: | Uganda | Führungskräfte | Managers |
Saved in:
freely available
Extent: | 1 Online-Ressource (11 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 6, 2023 erstellt |
Classification: | K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014344966
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