A taxpayer can pay the exact amount agreed as principal tax and still discover years later that the tax ledger shows principal outstanding and interest continuing to accumulate. That problem sat at the centre of CARE International in Uganda v Uganda Revenue Authority , TAT Application No. 353 of 2025, decided by Uganda's Tax Appeals Tribunal on 7 September 2026. The ruling is important for finance and tax teams because it moves the discussion beyond whether tax was paid. It asks the next control question: how was the payment actually allocated on the taxpayer's ledger? FGL takeaway: Paying a tax assessment is not the final control. The payment must also be reconciled to the tax authority's ledger, including how the amount was split between principal tax, penal tax and interest. The dispute in brief CARE International in Uganda is a non-profit international organisation involved in humanitarian activities and emergency response. The underly...