Warning: Trying to access array offset on value of type bool in /usr/www/users/urnnet/a/story.php on line 43 Court Asked to Quash Directive Requiring Buyers and Sellers of Land to Have a TIN :: Uganda Radionetwork
Mabirizi has petitioned the High Court in Kampala seeking to quash the
directive by the Uganda Revenue Authority-URA requiring that
buyers and sellers of land worth 10 Million Shillings or more must
now have a tax identification number (TIN).
According to URA, the requirement is aimed at registering all the potential
taxpayers and widening the current tax base.
petition before the Civil Division, Mabirizi is challenging the December 3 2021
directive issued by URA’s Manager for Business Analysis Milly Isingoma
Nalukwago indicating that effective December 6 2021 both the purchasers and
sellers of land transacting at 10 million shillings and above are required to
have TIN numbers.
However, Mabirizi has decided to challenge the directive on grounds that URA
has no powers to compel a person who is not liable to pay tax to register for a
TIN. He argues that under the law, the
registration for TIN is a voluntary decision not based on transaction amounts
and that Stamp duty is a non-tax revenue and therefore it doesn’t require a
According to Mabirizi, the URA decision undermines the right to own property by
Ugandans which is provided for in the Constitution and the directive further
puts illegal barriers to the transfer of property contrary to the Tax Procedure
Therefore, to him, the directive is illegal, improper, and was unreasonably made
beyond the powers and functions of the URA.
Besides seeking orders to quash the directive, Mabirizi also wants the court to
issue a permanent order restraining URA from implementing it as well as
general, exemplary and aggravated damages for inconveniences caused to him as a
//Cue in: “Kakati ekintu ekyo…
Cue out:kubanga kimenya mateka”.//
//Cue in: “Requiring people not….
Cue out: …illegalities of URA”. //
URA is yet to be summoned to defend itself over the allegations before the
matter can be fixed and allocated to a Judge who will then fix it for hearing.