Judicial Officers at the Training
Over fifty (50) Judicial Officers underwent two-day\r\ntraining in emerging trends in tax law practice and administration organized by\r\nUganda Revenue Authority (URA) to hone their skills in adjudication of revenue\r\naffairs.
The training that closed on May 15,\r\n2015, was held at Lake Victoria Serena Resort, Kigo in Kampala. The training\r\naimed at providing the participants with the opportunity to learn about the\r\nemerging trends in taxation and create an environment where experiences can be\r\nshared.
The Judicial Officers who attended the\r\ntraining comprised Chief Magistrates, Magistrates and Registrars from across\r\nthe country.
Officiating at the opening ceremony,\r\nthe Executive Director of Judicial Studies Institute (JSI), Hon. Lady Justice\r\nJane Frances Kiggundu, said the training was also intended to generate a\r\ndiscussion on matters of best practices in the management of tax disputes.
"The role of courts is clear; they\r\nmust ensure that the intention of the legislature in the taxing statutes is achieved\r\nthrough consistent and informed interpretations. They must also impartially and\r\nexpeditiously dispose of all cases before them. It is further the role of\r\ncourts to contribute to the realization of tax compliance through development\r\nto tax jurisprudence and sanctioning of tax evaders while also having the\r\ninsight to detect aggressive tax planning bordering on evasion,” said Hon. Lady\r\nJustice Kiggundu.
She added: "To do this, all Judicial Officers\r\nmust not only have a sound understanding of the tax laws of Uganda, but must\r\nkeep themselves abreast with developments in tax jurisprudence here and in\r\nother commonwealth regimes. This symposium is therefore, timely and I encourage\r\nparticipants to make good use of it.”
Hon. Lady Justice Kiggundu explained\r\nthat it is the duty of all the three arms of the State to ensure that tax\r\ncollection is effected with the least possible burden on the taxpayers and at a\r\nminimum cost to the government.
She hailed URA for the efforts they\r\nare undertaking to not only widen the tax base but also to ensure that Uganda\r\nfunds its budget and reduces dependency on donors.
"The importance of tax in any economy\r\ncannot be over emphasized. You may have read in the dailies that judicial\r\nofficers’ remuneration increments are still pending, you certainly know about\r\nthe plight of the teachers, doctors and yes, you may have also read about the\r\nMPs’ desire to increase their own allowances. All these competing demands on\r\nthe resource envelope can only be addressed with sufficient tax collection,”\r\nshe added.
URA Commissioner for Legal Services\r\nand Board Affairs, Ms. Patience Tumusiime, said there have emerged a number of\r\ntrends in tax law that judicial officials ought to get abreast with, including\r\ntax planning and transfer pricing for multinational entities and digital evidence\r\napplication.
"Recently, some people hacked into the\r\nURA system and it was difficult to get digital evidence to submit in court.\r\nArising from that case, there was need to train Judicial Officers in digital\r\nevidence and other emerging trends in tax laws. Unless the judges and other\r\njudicial officers understand the new trends, they may not be in position to\r\nadjudicate the complex cases involving tax issues,” said Ms. Tumusiime.
Uganda Law Society (ULS) president, Mrs.\r\nRuth Sebatindira, said there are stubborn lawyers who may enter courtrooms with\r\nthe intention to scuttle the legal proceedings, but urged the Judicial Officers\r\nto remain focused and in control of their courts so that they are not diverted\r\nfrom the merits of the cases before them.
This story was published by the New Vision on May 18, 2015
Posted 18th, May 2015
