Four newly appointed members of Uganda’s Tax Appeals Tribunal have been sworn in, with a strong call from the judiciary to uphold integrity, fairness, and professionalism in handling tax disputes.
Presiding over the ceremony at the Court of Appeal Conference Hall in Kampala, Geoffrey Kiryabwire, a Justice of the Court of Appeal and Court Administrator, urged the new appointees to embrace their roles as judicial officers and adhere strictly to ethical standards.
The officials sworn in are Kenneth Apollo Bagamuhunda, Rebecca Nassimbwa Nsumba, Edward Biryetega, and Gerald Kakima Agaba, who now join the quasi-judicial body mandated to resolve disputes between taxpayers and the Uganda Revenue Authority.
“You must be careful how you conduct yourselves because eyes are going to be on you,” Justice Kiryabwire said. “You are leaders in dispute resolution; you must act with integrity, fairness, equity, and like King Solomon, with a lot of wisdom.”
He reminded the members that by taking the oath, they are bound by the Judicial Code of Conduct, and their conduct—both on and off duty—must reflect the dignity of their office.
Justice Kiryabwire cautioned that the Tribunal will handle complex, high-value cases often involving billions of shillings, which may attract pressure from interested parties.
“The cases you handle will involve collections even in billions of Uganda shillings… This is where you need to arm yourself with integrity,” he said, urging them to carefully examine each case with a focus on dispute resolution before determination.
He also emphasized the importance of teamwork, noting that decisions at the Tribunal are made collectively. He encouraged members to remain humble, listen to differing views, and build consensus through persuasion.
“You do not always have to agree, but you must learn to persuade each other toward a common position,” he added.
Justice Kiryabwire commended the Tribunal for improving its performance and strengthening its relationship with the Judiciary, citing a decline in cases escalating to higher courts. He attributed this to better application of the law and the adoption of Alternative Dispute Resolution mechanisms, which have enhanced efficiency in handling disputes.
He further clarified the role of the Uganda Revenue Authority, stressing that its mandate is to collect taxes as prescribed by law—not to meet arbitrary targets—and warned against enforcing tax obligations that are not legally grounded.
The Tax Appeals Tribunal, established under the Tax Appeals Tribunal Act, plays a critical role in ensuring fair and lawful resolution of tax disputes in Uganda.
