A section of Senior Lawyers have raised concerns regarding the handling of tax matters by the Members at The Tax Appeals Tribunal (TAT) accusing the top management of bypassing the law to make decisions such as appointments, re-appointments and renewal of contracts of Members whose contracts are due to expire on 30th May, 2026.
The lawyers raising the whistle blow listed concerns that need to be adjusted at TAT and these are:
Predetermined Interest in Contract Renewals
A primary concern is the Chairperson’s ( Ms Crystal Kabajwara) overt and suspicious interest in the renewal of contracts for members who have already been flagged by the Office of the Auditor General as unqualified and unbefitting of the posts they occupy at the Tribunal. This push for retention, despite clear evidence of incompetence and statutory non-compliance, suggests a “dirty motive” that warrants immediate investigation. This documented effort to bypass the Tax Appeals Tribunals Act involves keeping “political failures” in office, which undermines the neutrality required of a quasi-judicial body.
Allegations of Nepotism and Influence Peddling
The management’s actions must be viewed through the lens of the reported familial ties to high-ranking judicial figures by some of the top managers. It is alleged that one of the top managers is related to one of the former Chairpersons of the Judicial Service Commission (JSC), and her mother is related to his wife. Important to note is that, the same Justice of the Supreme Court oversaw her appointment to that particular post, a matter that His Lordship ought to have disclosed but he didnt.
Conflict of Interest: These personal ties raise serious questions about the fairness of the recruitment and appraisal process.
Undue Protection: The perception that these members are “untouchable” stems from the belief that they are shielded by a network of powerful relatives rather than their professional merit. This creates a “closed loop” of accountability that prevents the Ministry of Finance (MOFPED) from taking corrective action.
Operational Failure and Integrity Deficit
Under the current leadership, the Tribunal has shifted from a beacon of tax justice to a center for:
Corruption and Bribery Allegations: There are numerous allegations that some lawyers are being solicited for money to influence rulings—a practice that never existed in the Tribunal’s history.
Abuse of dissenting opinions as a tool for delay..
Audit Deficiencies: The Office of the Auditor General (OAG) has already issued audit queries regarding the appointment of members who lack the mandatory qualifications in taxation, finance, or law.
Chronic Inefficiency: Despite increasing the number of members from 5 to 9, the case backlog has exploded. The preference for online hearings has been used as a tool for unnecessary adjournments and the delivery of inconsistent “dissenting opinions” that confuse the legal landscape. The members are seen to blame “insufficient funding” for this huge backlog but what would one expect of a panel where almost half of the members either lack the required credentials to resolve tax disputes or they are failed politicians who are at TAT for survival but care more about their political ambitions?
Absence of Appraisals and Accountability
There is currently no performance appraisal system in place for Tribunal members by the current management. This lack of oversight allows for high-handedness and a disregard for the taxpayer’s time and money. The Government and the taxpayer are the ultimate losers, as over UGX 1 trillion remains locked in unresolved disputes while incompetent members continue to draw salaries and benefits.
The president has been vocal on advising ministers not to appoint politicians and faded politicians on these boards but TAT is determined to keep them. Where does this leave taxpayers running to TAT for a shelter from the Taxman?
These aspiring politicians end up getting easily biased where they end up deciding matters to please potential allies in the next elections or favoritism.
Politicians in TAT resign or not but engage in active politics while still presiding over tax matters. What “Justice in Taxation” are they promising us when they are the number one violators of the law? This is a waste of taxpayers’ money that could have been put to better use.
This stalled all the rulings and matters and contributed to case backlog because they were busy in campaigns and were away.
Formal Prayer for Intervention
The lawyers have called upon the Appointing Authority (MOFPED), the Inspectorate of Government (IGG), the Attorney General, the Uganda Law Society (ULS), and the Private Sector Foundation (PSFU) to:
Block the Renewal of contracts for any member flagged by the OAG for lacking qualifications or having a criminal record.
Investigate the Chairperson for conflict of interest and her role in protecting unqualified staff.
Implement a Directive—in line with the President’s stance on public service reform (as championed by Ms. Lucy Nakyoobe)—to replace political appointees with proven tax experts.
The Tribunal must be purged of those who prioritize personal interests over the economic stability of Uganda.
The lawyers call upon the Tribunal to act professionally to avoid causing financial losses to the already bleeding economy.
FOR GOD AND MY COUNTRY.
