What do you believe is the single most important factor driving up the cost of living in Nigeria?

Not everyone, however, can relate to the aforesaid lived experience. Fred Muhumuza, a policy analyst and a former Finance ministry adviser, says the system is susceptible to failing people.

“Some people don’t have that cash and at times the tribunal can take long to hear cases, which deprives the aggrieved entity their money after payment,” he says, adding: “Even if you are a big company, 30 percent is a big portion. That’s why many people have avoided the tribunal and gone to higher courts, but still they have found themselves sent back, because that’s its ideal role.”

What’s the Tax Appeals Tribunal (TAT)?

Established by an Act of Parliament, the TAT serves as an independent specialised court providing taxpayers with accessible, efficient, and independent arbitration in disputes with the Uganda Revenue Authority (URA). When URA issues a default notice, taxpayers have 45 days to respond with documentation. The taxman must then make an objection decision within 90 days. If the taxpayer disagrees, they can apply to the TAT within 30 days of the decision.

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