URA trains 50 judicial officers in tax law

OVER 50 judicial officers underwent a two-day training in emerging trends in tax law practice and administration organised by Uganda Revenue Authority (URA) to hone their skills in adjudication of revenue affairs.

The training that closed last week was held at Lake Victoria Serena Resort, Kigo in Kampala. The training aimed at providing the participants with the opportunity to learn about the emerging trends in taxation and create an environment where experiences can be shared.

The judicial officers who attended the training comprised chief magistrates, magistrates and registrars from across the country.

Officiating at the opening ceremony, the Executive Director of Judicial Studies Institute (JSI), Justice Jane Frances Kiggundu, said the training is also intended to generate a discussion on matters of best practices in the management of tax disputes.

“The role of courts is clear; they must ensure that the intention of the legislature in the taxing statutes is achieved through consistent and informed interpretations. They must also impartially and expeditiously dispose of all cases before them. It is further the role of courts to contribute to the realisation of tax compliance through development to tax jurisprudence and sanctioning of tax evaders while also having the insight to detect aggressive tax planning bordering on evasion,” said Kiggundu.
She added: “To do this, all judicial officers must not only have a sound understanding of the tax laws of Uganda, but must keep themselves abreast with developments in tax jurisprudence here and in other commonwealth regimes. This symposium is therefore, timely and I encourage participants to make good use of it.”

Kiggundu explained that it is the duty of all the three arms of the State to ensure that tax collection is effected with the least possible burden on the taxpayers and at a minimum cost to the government.

She hailed URA for the efforts they are undertaking to not only widen the tax base but also to ensure that Uganda funds its budget and reduces dependency on donors.
“The importance of tax in any economy cannot be over emphasized. You may have read in the dailies that judicial officers’ remuneration increments are still pending, you certainly know about the plight of the teachers, doctors and yes, you may have also read about the MPs’ desire to increase their own allowances. All these competing demands on the resource envelope can only be addressed with sufficient tax collection,” she added.

URA commissioner for legal services and board affairs, Patience Tumusiime, said there have emerged a number of trends in tax law that judicial officials ought to get abreast with, including tax planning and transfer pricing for multinational entities and digital evidence application.

“Recently, some people hacked into the URA system and it was difficult to get digital evidence to submit in court. Arising from that case, there was need to train judicial officers in digital evidence and other emerging trends in tax laws. Unless the judges and other judicial officers understand the new trends, they may not be in position to adjudicate the complex cases involving tax issues,” said Tumusiime.

Uganda Law Society (ULS) president, Ruth Sebatindira, said there are stubborn lawyers who may enter courtrooms with the intention to scuttle the legal proceedings, but urged the judicial officers to remain focused and in control of their courts so that they are not diverted from the merits of the cases before them.