Trial in sh177m tax fraud case stalls after accused misses court

On September 4, 2025, the Anti-Corruption Court in Nakasero, presided over by Principal Grade One Magistrate Christopher Opit, postponed the hearing after the accused, Okwi, failed to appear.

Constatine Okwi a tax agent in Njeru accused of making false statments in court at Anti-corrouption Court on 6th Aug 2025. (File photo by Nicholas Oneal)
By Edward Anyoli
Journalists @New Vision
#PAT MAC Uganda Limited #Tax fraud #Constantine Okwi #Court

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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 over a sh177m business transaction, has been adjourned to September 28, 2025.

On September 4, 2025, the Anti-Corruption Court in Nakasero, presided over by Principal Grade One Magistrate Christopher Opit, postponed the hearing after the accused, Constantine Okwi, failed to appear.

Okwi faces 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 carries a maximum penalty of two years’ imprisonment, a fine of sh960,000, or both.

The trial was halted after Okwi’s lawyer, Vianney Ssewanyana, told court that the vehicle they were travelling in had broken down on the way from Pallisa, preventing his client from reaching Kampala in time.

The prosecution, led by Uganda Revenue Authority legal officer Allan Nkoyoyo, asked the court to issue a criminal summons, arguing that the accused knew the case had been fixed for hearing and should have prepared in advance.

He further requested that the accused be ordered to pay costs, noting that a witness from Bank of Africa had already been summoned and was in court ready to testify.

▪️ Trial begins for agent accused in sh177m tax fraud

Nkoyoyo told court that he had summoned a busy witness from the bank, who had taken time off her tight schedule to testify, adding that leaving without her evidence being recorded would be a waste of time.

“Your worship, I therefore pray that a criminal summons be issued against the accused,” Nkoyoyo submitted.

In response, Ssewanyana asked court not to issue a criminal summons for his client, arguing that his absence was not deliberate and noting that the accused had been attending all previous proceedings.

“Your honour, the accused has even sent one of his sureties, Isaac Opolot, to inform this court that he is unable to attend today,” Ssewanyana said.

Magistrate Opit agreed with the defence lawyer, noting that court records showed the accused had never missed a session.

He declined to issue a criminal summons but directed the accused to ensure attendance on September 28, 2025.

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, still 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 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.