Uganda, April 17 -- About two months ago, I was approached for tax advice by an 80-year-old client whose life was almost cut short over an income tax assessment he had previously received from the Uganda Revenue Authority (URA).

The old man, filled with deep fear, wondered how URA could penalise him close to Shs40 million when he always endeavoured to adequately file his tax returns as well as making timely payments. He pondered how his meagre retirement income would support payment of such an outrageous amount.

Dissatisfied with the tax assessment, we opted to lodge an objection, clearly specifying the grounds for the same. However, as we waited for the objection decision from URA, several of its officers, in an uncoordinated fashion, ...