(Kampala) – Uganda’s Parliament has rejected a proposal to establish a single national tribunal under the National Tribunal Bill, 2024, citing constitutional concerns. The bill sought to consolidate existing tribunals, including the Tax Appeals Tribunal and the Electricity Disputes Tribunal, but lawmakers argued it conflicts with Article 152 (3) of the Constitution.
During the bill’s Second Reading in Parliament on Thursday, October 24, 2024, the Committee on Legal and Parliamentary Affairs presented a report, followed by a minority report from Hon. Jonathan Odur (UPC, Erute County South). Odur contended that the proposed bill, by encompassing all existing tribunals, could present constitutional challenges that affect the legality of the proposed merger.
In his remarks, Odur referenced the majority report, which concluded that tax-related tribunals, particularly the Tax Appeals Tribunal, hold a unique status established by the Constitution and should remain protected under Article 152.
“Taxation is a crucial tool for the government to gather resources for public services. The framers of the 1995 Constitution clearly acknowledged this by giving it a dedicated article—Article 152,” Odur stated.
Odur further criticized the committee for insufficient consultation regarding the bill, pointing out that the five additional tribunals slated for dissolution were not consulted. These include the Public Procurement and Disposal of Public Assets Appeals, Insurance Appeals Tribunal, Uganda Communications Tribunal, and the Retirement Benefits Appeals Tribunal.
Odur also raised the issue of a defective Certificate of Financial Implication, noting that it included only the Tax Appeals Tribunal and the Electricity Disputes Tribunal and omitted the other tribunals affected by the bill.
“The Uganda Revenue Authority, a primary stakeholder on taxation matters, was not consulted due to the committee’s time constraints,” he added.
Speaker of Parliament Anita Among advised Minister of Justice and Constitutional Affairs, Hon. Nobert Mao, to withdraw the bill. In response, Mao acknowledged the concerns raised and expressed willingness to revisit the proposal.
“We will withdraw the bill and return with a revised proposal,” Mao stated, noting that the Ministry would aim to address areas of contention before re-tabling the bill.
The committee chairperson, Hon. Stephen Mugabi Baka, argued in the committee’s report that the bill does not conflict with Article 152 (3). Baka suggested that the Constitution does not require tax disputes to be settled by a single, tax-specific tribunal.
“Clause (3) of Article 152 uses plural language, indicating that multiple tribunals can be appointed to resolve tax disputes,” Baka said, adding that the policy driving the bill aligns with the government’s goal to rationalize government agencies and cut public spending, a policy the Cabinet adopted in February 2021.
The proposal’s rejection signals that any future move toward consolidating tribunals may require a constitutional amendment to avoid similar conflicts.
