The Domestic Value Added Tax (VAT) of 15 per cent on the value of imports declared by non-VAT registered persons was recently declared illegal by the Court of Appeal because it was not imposed by any Act of Parliament. The court further awarded a refund for the domestic VAT that was collected illegally to the affected taxpayers plus interest accruing at the court rate from the date of collection up to the date of the refund.
Source: monitor.co.ug
