MARK RUHINDI
In early 2023, the Court of Appeal handed down a key customs tax Judgement affirming the High Court decision on the question of law; Whether the Commissioner General’s decision to suspend the application of the transaction value method of customs valuation in every case of imported used motor vehicle customs valuation was lawful.
The decision (THE COMMISSIONER CUSTOMS, UGANDA REVENUE AUTHORITY versus TESTIMONY MOTORS LTD, Court of Appeal Civil Appeal No. 33 of 2014) has been the subject of wide public debate for some time. Here are my thoughts on this debate and I hope my audience especially stakeholders and taxpayers in the used car import-export trade will find this article helpful in as far as taxpayer rights are concerned.
Subscribe to our free newsletter to read all our in-depth commentaries and to have the latest insights sent to your email
Subscribe to continue reading
Subscribe to get access to the rest of this post and other subscriber-only content.