Ugandan Tax Appeals Court rules VAT is not due on supply of services by a branch to its head office

On 30 November 2020, the Ugandan Tax Appeals Tribunal (TAT) issued a ruling in TAT Application No. 36 of 2019 Samsung Electronics East Africa Limited versus Uganda Revenue Authority to the effect that a branch of a company is not distinct from its head office and there is no Value Added Tax (VAT) due on a supply of services by a branch to its head office.

Source EY

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