TAX JUSTICE IN GRIDLOCK! Tax Appeals Tribunal Bosses Exposed as Case Backlog Explodes, Rules Missing & Questionable Procurement Under Scrutiny
The Tax Appeals Tribunal (TAT), the very body meant to deliver timely justice in tax disputes, has been thrown into the spotlight after the Auditor General’s December 2025 report exposed deep cracks in its operations, raising tough questions about leadership and efficiency under Chairperson Crystal Kabajwara.
What emerges from the report is a troubling picture of an institution struggling with weak systems, rising case backlogs, unclear governance structures, and outdated operational tools, all of which are slowing down the delivery of justice.
At the heart of the concerns is how the Tribunal has embraced modern hearing methods without putting proper controls in place. While the TAT has been conducting hybrid hearings using digital platforms such as Zoom and Microsoft Teams, the Auditor General found that there are no formal guidelines or internal policies regulating how parties are notified or granted access to these hearings. This lack of structure leaves room for confusion, inconsistency, and potential unfairness in the administration of justice.
The governance gaps run even deeper. The Tribunal currently operates without a formal charter to guide its day-to-day administration and accountability. In an institution tasked with handling sensitive tax disputes, the absence of such a guiding framework raises serious concerns about consistency, transparency, and oversight.
Even more alarming is the lack of clarity around the tenure of Tribunal members. The Tax Appeals Tribunal Act and appointment letters only specify an initial term of three years, but do not indicate how many terms a member can serve. There is also no policy or guideline from the appointing authority, the Minister of Finance, to clarify this critical issue. With some members’ terms expiring this month, the uncertainty threatens continuity and stability within the Tribunal.
Shockingly, the Auditor General also noted that there is no appraisal mechanism, framework, or tool to measure the performance of Tribunal members. There are no targets, no benchmarks, and no clear way to assess whether members are delivering on their mandate. This gap has persisted for several years without corrective action, raising questions about accountability at the highest level.
Operational inefficiencies are also evident in the Tribunal’s handling of resources. The report shows discrepancies in the management of assets, particularly vehicles. While official records initially indicated that three vehicles had exceeded their recommended useful life, a deeper review revealed that four vehicles had actually surpassed both their lifespan and the recommended mileage of 250,000 kilometres. This points to weaknesses in record keeping and asset management.
On the financial side, the Tribunal did not budget to collect Non-Tax Revenue during the 2024/2025 financial year, yet it ended up collecting UGX 9.33 million. While this may seem like a positive outcome, it highlights inconsistencies in planning and forecasting.
Procurement practices also came under scrutiny. The Auditor General identified six procurement requirements for supplies worth UGX 70.348 million that were split, even though they could have been combined under a single contract. Such practices raise concerns about efficiency and adherence to procurement standards.
But it is in case management where the most serious concerns lie. The Tribunal is facing a growing backlog of cases, signaling delays in delivering justice. In the 2022/2023 financial year, the Tribunal managed to keep pace, closing 227 cases against 222 new filings, leaving a manageable pending caseload of 169 cases. However, the situation quickly deteriorated. In 2023/2024, only 109 cases were closed while 272 were filed, causing the backlog to nearly double to 332 cases. By 2024/2025, despite an improvement in closures to 266 cases, the number of pending cases surged further to 476 due to increased filings.
A closer look at dispute resolution paints an equally concerning picture. Out of 410 cases handled during the 2024/2025 financial year involving a total amount of UGX 656.22 billion, only 72 cases were ruled. Another 105 were settled through consent, 27 were remitted back to the Uganda Revenue Authority, and 62 were withdrawn. A significant 144 cases, representing 35.1 percent, remained unresolved.
For taxpayers seeking justice, delays can stretch for years. The Auditor General found that some cases have taken as long as 60 months to be resolved, with the average resolution time standing at 10 months. Such delays undermine confidence in the Tribunal and the broader tax dispute resolution system.
All this is unfolding in an institution that plays a critical role in Uganda’s tax system, ensuring fairness between taxpayers and the Uganda Revenue Authority. Yet the findings suggest that systemic weaknesses, from governance gaps to operational inefficiencies, are holding it back.
With Crystal Kabajwara at the helm, the pressure is mounting to address these long-standing issues. The absence of clear policies, the lack of performance monitoring, rising case backlogs, and procedural gaps in hearings all point to an urgent need for reform.
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