In Kampala, where the streets are lined with all sorts of hustlers—from boda boda riders dodging potholes to traders evading URA—one businessman learned the hard way that dodging taxes isn’t a game you win with smooth talk. Firoz Jan Mohamad Sayani, the 41 year old director of Silver Star Hardware, found himself in a tight spot when he pleaded guilty to cooking the books on his tax returns.
After making a couple of false statements to the Uganda Revenue Authority (URA), Sayani, an Indian national residing in Bukoto Skyline Apartments, realized the taxman is not the kind of person you play around with. He was convicted on October 14, 2024, at the Anti-Corruption Court based in Nakasero, where Grade One Magistrate Esther Asiimwe presided over the proceedings like a strict headmistress dealing with a naughty pupil caught copying during exams.
Sayani didn’t even bother wasting anyone’s time—he pleaded guilty right away to two charges of making false statements. I mean, when you’re caught red handed, there’s no need to pretend you’re innocent. His lawyer, Zahara Tumwikirize, must have known there was no wiggle room here, so they opted for the plea bargain route. And the court, in all its mercy, slapped him with a fine of UGX 4 million per count—amounting to UGX 8 million in total. However, the sword of Damocles hung above his head, with a one year prison sentence ready to drop if he didn’t pay up. Lucky for him, Sayani coughed up the money faster than a Kampala vendor escaping KCCA enforcement officers.
Between July 2016 and July 2021, Sayani was living the good life—probably cruising around town, conducting “business as usual” on William Street, where his Silver Star Hardware operates. But behind the scenes, it turns out he was submitting “creative” tax returns to the URA. His numbers were so creative that they included sales to companies like Zhongmei Engineering Group Limited, Modern Titles Limited, and Orient Power Africa Limited—companies he never actually sold to. It’s like claiming you sold a whole herd of cows from Mbarara when you’ve never even set foot in a kraal.
Classic Ugandan hustle.
Only this time, the taxman wasn’t amused. The prosecution, led by Mishambi Amanya and Ritah Nabirye, presented these damning facts to the court, making it clear that Sayani had falsely declared transactions for VAT returns covering months like June to August 2016, October 2019, June and December 2020, and May to June 2021. The URA doesn’t joke when it comes to Value Added Tax—it’s like a wedding reception where everyone expects their share of cake, and Sayani wasn’t sharing.
Convicted under Section 58 (1) (a) of the Tax Procedures Code Act, 2014 (as amended), Sayani faced the reality that this wasn’t a game of “duka duka” where you can just outrun the consequences. The prosecution urged the court to hit hard, calling for a heavy sentence to teach other tax fraudsters that URA isn’t a laughing matter. After all, cases like this are more common than Kampala traffic jams, and the government is tired of people thinking they can outsmart the system.
But Sayani’s lawyer appealed for leniency, arguing that since he didn’t waste the court’s time with long, drawn-out litigation, he should get some credit. It’s like when a student fails an exam but still shows up early for the retake—the effort should count for something, right? Plus, let’s be honest: the courts are busy enough, and this quick resolution saved everyone a lot of time and money.
Sayani walked free, UGX 8 million poorer but with his dignity somewhat intact, with a lesson to all the businesspeople out there with their fingers in the taxman’s cookie jar: URA might just be watching, and unlike your average neighborhood LC1 chairman, they don’t take bribes.
