Parliament has rejected the National Tribunal Bill, 2024, which sought to establish a single tribunal and dissolve various existing tribunals, including the Tax Appeals Tribunal and the Electricity Disputes Tribunal. The rejection was primarily based on concerns that the bill contravenes Article 152 (3) of the Constitution.
During the plenary session on October 24, 2024, the Committee on Legal and Parliamentary Affairs presented its report, followed by a minority report highlighting constitutional ramifications. Hon. Jonathan Odur (UPC, Erute South) emphasized the importance of the Tax Appeals Tribunal as a constitutionally protected entity, arguing that the framers of the 1995 Constitution recognized taxation as crucial for government resource mobilization.
Odur criticized the Committee for failing to consult key stakeholders, including the Uganda Revenue Authority (URA), before proposing the bill. He noted that the Certificate of Financial Implication considered only the Tax Appeals and Electricity Disputes Tribunals, neglecting others that would be affected by the merger.
Wilfred Niwagaba, MP for Ndorwa County East and Shadow Attorney General, warned that establishing a single tribunal would require a constitutional amendment, while Leader of the Opposition Joel Ssenyonyi raised concerns about the defective financial implications certificate, citing violations of the Public Finance Management Act.
Following the debate, Speaker Anita Among advised Minister of Justice and Constitutional Affairs Nobert Mao to withdraw the bill. Mao acknowledged the need for revisions and agreed to re-table it in the future.
Committee Chairperson Hon. Stephen Baka defended the bill, arguing it did not violate constitutional provisions and that the framework allowed for multiple tribunals to address tax disputes. He explained that the policy behind the bill was part of the Government’s Rationalisation of Agencies and Public Expenditure (RAPEX) initiative.
The bill’s rejection highlights ongoing tensions between legislative intent and constitutional mandates in Uganda’s governance framework.
