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Section 42 of the tax procedures code act: Why URA’s blanket request for information is unlawful.

Section 42 of the tax procedures code act: Why URA’s blanket request for information is unlawful.

Introduction:

In the past one month, there has been legally interesting revelations pertaining to the collection and administration of taxes in Uganda. On the 12th March 2018, the President of the Republic of Uganda wrote to the Minister of Finance, Planning and Economic Development drawing his attention to the lack of seriousness of (the) ministry and that of Uganda Revenue Authority in identifying tax sources and collecting more taxes for our country…” He continued that “I am beginning to confirm that there is a total lack of seriousness, at the very least, or collusion, at worst among your tax identifiers and collectors.”

The President’s remarks, were not strange at all, because, the Minister of Finance in his budget speech delivered to the Parliament of Uganda on the 8th June 2017 echoed a similar position.  He said “Madam Speaker, at only 13.8% of GDP on tax revenue, effort is very low and inadequate to finance our development needs,” thereby suggesting an urgent need to improve the collection of taxes.

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Public Procurement: Lessons for PDEs and bidders – Galleria in Africa Ltd v UEDCL

Public Procurement: Lessons for PDEs and bidders – Galleria in Africa Ltd v UEDCL

Introduction:

On April 26th 2018, the Supreme Court of Uganda pronounced its judgement in the case of Galleria in Africa Limited v Uganda Electricity Distribution Company Limited, Civil Appeal No 08 of 2017 (SC). The Supreme Court exercised its jurisdiction as a second appellate court in the appeal against the decision of the Court of Appeal over a public procurement dispute originally adjudicated by the High Court as the trial court.

The bench of five Justices of the Supreme Court unanimously held in favour of the respondent/cross appellant (UEDCL), dismissing the appeal of Galleria, and allowing UEDCL’s cross appeal with costs against Galleria in the appeal and cross appeal, and in the Supreme Court and the Courts below. The Supreme Court profoundly upheld the requirement of strict compliance with the provisions of the Public Procurement and Disposal of Public Assets Act, 2003 (PPDA Act) in public procurement processes.

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21st Century Lawyer: Embracing Digital Marketing

21st Century Lawyer: Embracing Digital Marketing

Digital marketing is one of the business development tools that law firms should use to grow their practice and secure more clients. Digital marketing is the marketing of products and services using digital technologies such as the internet. Besides generating new clients, it can also be used to demonstrate lawyer’s proficiency in their areas of practice.

In this era of the internet, access to information and communication has been made much easier and almost everything can be found online. The internet serves many purposes for example entertainment, commerce, and research.  Lawyers therefore need to make themselves visible online such that prospective clients can easily engage them.

There are various digital marketing tools that lawyers can make use of to grow their practice. This article will highlight some of the tools.

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