URA urges Judiciary to fast-track Shs670b tax cases

The Uganda Revenue Authority (URA) has appealed to the judiciary to expedite the resolution of 58 tax-related cases valued at more than Shs671 billion, warning that delays are constraining revenue mobilization, investment confidence, and national economic planning.

URA Commissioner General John Musinguzi Rujoki made the appeal on Monday while opening a five-day judicial training for justices of the Court of Appeal and Constitutional Court in Entebbe. The training, organized by the Judicial Training Institute (JTI) in partnership with URA, seeks to enhance judges’ understanding of complex tax law and improve the speed of case disposal.

Musinguzi said the pending tax cases before the Court of Appeal and Supreme Court have significant fiscal implications and should be prioritized as matters of national interest.

“Delayed resolution of tax disputes affects revenue collection, undermines investor confidence, and distorts fiscal planning,” he said. “Prolonged litigation is a barrier to development. Tax justice must work within systems of governance and accountability, and the judiciary’s role in interpreting tax law is central to building trust and voluntary compliance.”

The URA chief described the judiciary as a strategic partner in strengthening Uganda’s tax regime, not “merely an arbiter.” He said Uganda’s tax-to-GDP ratio of 13.9 percent remains too low to sustain development and must rise to at least 20 percent to reduce reliance on borrowing. URA, he noted, has set an ambitious revenue target of Shs40 trillion for the 2025/2026 financial year.

Musinguzi commended the judiciary for adopting digital tools such as the Electronic Court Case Management Information System (ECCMIS) and virtual hearings, saying these innovations complement URA’s digital transformation and can help clear case backlogs. He also cited the Supreme Court’s ruling in the TAT Enterprises case, which affirmed the Tax Appeals Tribunal (TAT) as the first court of instance in tax disputes, as a milestone for legal clarity and institutional efficiency.

Opening the training on behalf of Chief Justice Alfonse Owiny-Dollo, Deputy Chief Justice Dr. Flavian Zeija acknowledged the judiciary’s own struggles, revealing that as of October 19, 2025, there were 13,474 pending cases before the Court of Appeal and 900 before the Supreme Court.

He questioned whether the current judicial structures and procedures remain adequate to deliver timely justice and called for introspection and reform.

“This training is not just capacity-building,” he said. “It is a moment for reflection—on our performance, efficiency, and the systems that hold us back.”

Dr. Zeija urged justices to confront internal causes of delay, including outdated rules, procedural bottlenecks, and inconsistent appellate practices, which he said have led to bloated dockets and conflicting decisions in similar cases. While reaffirming the importance of judicial independence, he stressed that predictability, consistency, and timeliness are equally vital to sustaining public trust.

He proposed internal performance mechanisms, such as setting timelines for drafting and sharing opinions among panel judges, to improve decision turnaround.

Supreme Court Justice Mike Chibita, who chairs the Judiciary Governing Council, hailed the training as a “landmark effort” toward building a more coherent and responsive appellate system. He likened the session to “sharpening the axe” before cutting a tree — preparation that ensures better and faster results.

“Sometimes you read a tax decision and think, if a certain judge had been trained on taxation, they might have decided differently,” he said. “Sharpening our skills ensures justice is not only done, but done right.”

Justice Andrew Khaukha, Executive Director of JTI, is overseeing the weeklong program, which brings together senior and newly appointed justices of the Court of Appeal and Constitutional Court, including Former Deputy Chief Justice Richard Buteera, Justice Geoffrey Kiryabwire, Justice Fredrick Egonda Ntende, Justice Irene Mulyagonja, and Justice Musa Ssekaana, among others.

The training covers Uganda’s tax structure, oil and gas taxation, customs procedures, tax dispute resolution, and the distinction between tax evasion and avoidance. It also explores global tax trends and the intersection between taxation and insolvency law.

Both URA and the judiciary pledged continued collaboration to strengthen legal clarity, judicial efficiency, and economic resilience as Uganda seeks to boost domestic revenue in line with Vision 2040.