Compendium of Tax Cases Decided within East African Community 2019-2021 - Volume 1

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Date

2021

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Volume Title

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East African Revenue Authority Technical Committee (EARATC)

Abstract

This compendium covers tax decisions of Appeals and Applications adjudications adjudicated upon in all superior Courts of record, Tax Appeals Tribunals and the Tax Appeals Boards from Kenya Revenue Authority, Rwanda Revenue Authority, Tanzania Revenue Authority and Uganda Revenue Authority. The compendium comprises summaries of tax decisions received during the period 2019-2021. Copies of the full judgements/rulings can be retrieved from the libraries of the respective Revenue Authorities Administration bodies. Tax decisions from Burundi and Rwanda are reported in French and Kinyarwanda and have to be first translated to English. It is for this reason that we only managed to include five (5) cases from Rwanda and none from Burundi. The East African Revenue Authorities Technical Committees (EARATC) is working with the heads of delegations from the two countries to have their tax decisions translated to English with the intention of having them in future compendiums.

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Tax Law Reports

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