Trial begins for agent accused in sh177m tax fraud
Constantine Okwi is facing six counts of making false statements to a tax officer, contrary to Section 58(1)(a) of the Tax Procedures Code Act, 2014.
Constatine Okwi, a tax agent in Njeru accused of making false statements in court at Anti-corruption Court on 6th Aug 2025. (Photo by Nicholas Oneal)
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The trial of a former tax agent at PAT MAC Uganda Limited, accused of making false statements to a tax officer in connection with a sh177m business transaction, starts today (Thursday, September 4, 2025).
The Anti-Corruption Court in Nakasero, presided over by Principal Grade One Magistrate Christopher Opit, on August 6, 2025, fixed the case for hearing after the prosecution informed the court that they were ready to produce witnesses.
Constantine Okwi is facing six counts of making false statements to a tax officer, contrary to Section 58(1)(a) of the Tax Procedures Code Act, 2014.
The offence of making false statements to a tax officer, contrary to Section 58(1)(a) of the Tax Procedures Code Act, 2014, attracts a two-year prison sentence, a fine of sh960,000 or both.
The magistrate also noted that failure by the prosecution to produce witnesses would lead to the case being dismissed.
Allegations against Okwi
The prosecution alleges that in November 2018, while acting as an agent of PAT MAC Uganda Limited in Jinja District, Okwi, together with Mathias Nsonga, made false declarations for purchases, purporting that the company had bought goods from Silva Hawk with a principal tax of sh65.5m.
It is further alleged that Okwi and Nsonga knowingly made a false declaration, claiming that the company had purchased goods worth sh66.8m from Kukubu International Limited, with a principal tax of sh32m.
The prosecution contends that in December 2018, in Jinja District, the duo again falsely claimed to have purchased goods from Silva Hawk Limited, incurring a principal tax of sh16.1m, despite knowing the declaration was false.
In another count, the prosecution alleges that Okwi and Nsonga, while serving as a director and tax agent of PAT MAC Uganda Limited, respectively, falsely claimed the company had purchased goods with a principal tax amount of sh19.9m.
It is further alleged that in March 2019, still in Jinja District, the accused made another false declaration, claiming that goods had been purchased from Kakubu International Limited, attracting a principal tax of sh19m. Nsonga has since been turned into a prosecution witness.
According to the prosecution, in May 2019, the duo also made a false declaration for the purchase of goods from Kakubuzi International Limited with a principal tax of sh24.4m.
Okwi denied the charges and is currently out on bail.