tax

Unconstitutional for Uganda’s tax authority to demand banks supply sensitive information on every single client

In March 2018, the Commissioner General of the Ugandan Revenue Authority (URA) sent notices to Uganda’s banks requiring them to supply key information about every single client. The banks in turn challenged whether this move was lawful, and the country’s constitutional court has now declared that it was not.

Read judgment

The list of petitioners in this case is long and startling: it was brought by 29 banks, Uganda’s development bank and the umbrella body for Uganda’s banks. Their petition dealt with several issues, but the central legal fight concerned a series of notices sent to the banks by the Commissioner General (CG) of the Ugandan Revenue Authority (URA).

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