The Uganda Tax Appeals Tribunal (TAT) is under increasing pressure as it grapples with a backlog of unresolved tax disputes worth UGX 404 billion.

The latest report from the Auditor General for the period between June 2022 and June 2024 reveals that only 19 out of 368 tax cases have been fully resolved, with another 91 cases settled by mutual consent.

This means that a staggering 70% of the cases, amounting to billions of shillings, remain unresolved, stalling both tax revenue collection and business operations.

The slow pace of dispute resolution is particularly concerning for the business community, which relies on the Tribunal’s decisions to clarify tax obligations and avoid financial uncertainties.

A renown businesswoman in Kampala’s Kikuubo market, Olivia Namusisi argues that the Tribunal could be an effective mechanism, but the bureaucratic delays are hurting businesses.

Namusisi, who has long been an advocate for efficient tax systems, suggested the need for faster, more streamlined procedures.

“We need a kangaroo tribunal, one that operates quickly to avoid stalling businesses. These delays are not only frustrating but are crippling growth,” she said.

In response to these setbacks, Uganda Revenue Authority (URA) has called on taxpayers to take an active role in resolving disputes with the Tribunal.

Taxpayers are permitted to represent themselves in the hearings or can be assisted by tax agents, accountants, or legal advisors.

However, despite these provisions, the persistence of the backlog has raised questions about the efficiency and capacity of the TAT to address the growing number of cases.

In its quasi-judicial role, the Tribunal has the authority to summon individuals, compel the production of evidence, and proceed with cases even in the absence of a party, provided that reasonable notice has been given.

With billions in tax revenue tied up in ongoing appeals, the URA is urging eligible taxpayers to engage with the tribunal to expedite the resolution of outstanding disputes.