Kampala– Justice Geoffrey Kiryabwire, a Justice of the Court of Appeal of Uganda and Court Administrator, has presided over the swearing-in of four new members of the Tax Appeals Tribunal at the Court of Appeal Conference Hall in Kampala.
The newly sworn-in members are Mr. Bagamuhunda Kenneth Apollo, Ms. Rebecca Nassimbwa Nsumba, Mr. Edward Biryetega, and Mr. Agaba Gerald Kakima.
The Tax Appeals Tribunal, a quasi-judicial body established under the Tax Appeals Tribunal Act, is mandated to resolve tax disputes between taxpayers and the Uganda Revenue Authority (URA).
In his remarks, Justice Kiryabwire urged the new appointees to strictly adhere to the Judicial Code of Conduct, emphasizing that by taking the oath, they are now judicial officers bound by high ethical standards. He stressed that their speech, actions, and general conduct must reflect the dignity of their office.
“You must be careful how you conduct yourself, because eyes are going to be on you. You are leaders in dispute resolution and must act with integrity, fairness, equity, and like King Solomon, with wisdom,” he advised.
He noted that the Tribunal will handle complex and high-value cases, often involving billions of shillings, warning that such disputes come with ethical pressures. He urged members to carefully scrutinize every case file and prioritize integrity in their decision-making.
“The cases you handle will involve collections even in billions of Uganda shillings. This comes with pressure from those seeking to protect such sums at any cost. You must arm yourselves with integrity and carefully examine every file,” he said.
Justice Kiryabwire also emphasized the importance of collegiality, noting that the Tribunal operates through panel decisions. He called for humility, active listening, and constructive engagement among members to build consensus.
“Decision-making is collective. You must listen to each other and use persuasion to arrive at a common position, even where there is disagreement,” he added.
He commended the Tribunal for improved performance and stronger collaboration with the Judiciary, noting a reduction in cases escalating to higher courts. He attributed this to better application of the law and effective institutional practices, including the adoption of Alternative Dispute Resolution (ADR) mechanisms.
Justice Kiryabwire further cautioned against conflating tax collection with tax targets, stressing that URA’s role is to collect lawful taxes, not arbitrary targets. He warned against enforcing taxes that are not grounded in legislation.
