The Justice of the Court of Appeal and Court Administrator, Justice Geoffrey Kiryabwire, has called on newly appointed members of the Tax Appeals Tribunal to uphold integrity, fairness, and professionalism in the execution of their duties.
Justice Kiryabwire made the remarks while presiding over the swearing-in ceremony of four new Tribunal members at the Court of Appeal Conference Hall in Kampala. The newly sworn-in officials are Kenneth Apollo Bagamuhunda, Rebecca Nassimbwa Nsumba, Edward Biryetega, and Gerald Kakima Agaba.
The Tax Appeals Tribunal is a quasi-judicial institution established under the Tax Appeals Tribunal Act to resolve tax disputes between taxpayers and the Uganda Revenue Authority (URA).
In his address, Justice Kiryabwire emphasized that by taking the judicial oath, the new members had assumed the role of judicial officers and must strictly adhere to the Judicial Code of Conduct. He stressed that their behavior—both in professional and personal settings—should reflect the dignity and responsibility 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; you must act with integrity, fairness, equity, and like King Solomon, with a lot of wisdom,” he said.
Justice Kiryabwire noted that the tribunal will handle complex and high-stakes cases, often involving billions of Uganda shillings, and warned that such matters come with ethical challenges and external pressures.
He urged members to approach every case with diligence and integrity, carefully examining all facts before making decisions.
“The cases that you handle will involve collections even in billions of Uganda shillings. It comes with a lot of baggage, because there are those who seek to protect those billions at any cost. This is where you need to arm yourself with integrity. Take special care to go through each file and put on the lenses of dispute resolution first and determination second,” he said.
Justice Kiryabwire also underscored the importance of collegiality in the Tribunal’s operations, noting that decisions are made collectively through panel discussions. He encouraged members to embrace humility, actively listen to one another, and use persuasion to build consensus rather than foster division.
“Decision-making is collective. For you to come to a collegiate decision, you must first have collegiality. Be humble and listen to your fellow panel members’ views,” he said.
“You do not always have to agree, but you must learn to persuade each other toward a common position.”
Justice Kiryabwire commended the Tribunal for its improved performance and stronger relationship with the Judiciary, noting a reduction in cases escalating to higher courts. He attributed this progress to better application of the law and strengthened institutional practices.
Justice Kiryabwire further praised the Tribunal’s adoption of Alternative Dispute Resolution mechanisms, highlighting the effectiveness of its mediators in resolving disputes efficiently.
Additionally, Justice Kiryabwire addressed what he described as a past conceptual challenge within the Judiciary, where tax collection was conflated with tax targets.
He clarified that the mandate of the Uganda Revenue Authority is to collect taxes as prescribed by law—not to meet arbitrary targets—and cautioned against the collection of taxes not grounded in legislation.
