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Receipt is conclusive evidence of payment - Tax Tribunal 
Thursday May 20 2021
It is now a requirement for every business operator to issue an e-receipt of invoice for supply or sell of VAT registered goods. PHOTO | FILE
Summary
The Tribunal heard that after the audit, URA issued a tax assessment based on comparison with identical equipment that had been imported by MTN. 
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A receipt is evidence enough for a tax authority to ascertain the price of an item and subsequent assessment of tax, the Tax Appeals Tribunal (TAT) has ruled.
In a ruling delivered by Dr Asa Mugenyi, the chairman of the Tax Appeals Tribune, Dr Stephen Akabway and Mr Siraji Ali, both members of the Tribune, it was concluded that a receipt, which shows details of payment is conclusive evidence to determine what is contained in a purchase order and invoice.  ....

Siraji Ali , Asa Mugenyi , Juliet Kigongo , Stephen Akabway , Uganda Revenue Authority , Tax Appeals Tribunal , Tax Appeals Tribune , உகந்த வருவாய் அதிகாரம் , வரி முறையீடுகள் தீர்ப்பாயம் , வரி முறையீடுகள் ட்ரிப்யூன் ,