This ruling is in respect of an application to add an additional ground for determination.The applicant is a company that deals in telecommunication services. The applicant acquired Warid Telecom with effect from 1st February 2014. Sometime in 2018, the respondent carried out an audit on the applicant for the period July 2007 to June 2014 where it disallowed its input tax credit, adjusted withholding tax and issued an additional assessment of Shs. 208,817,971. The applicant being dissatisfied with the respondent’s decision appealed to the Tribunal. At the scheduling of the matter the applicant applied to add an additional ground or issue for determination. The ground the applicant seeks to add is on time limits.

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