Judge sums up tax evavion case

The   Anti-corruption Court presided over by Justice David Wangutusi has wound up a case in which the director of GS Enterprise is accused of defrauding Uganda Revenue Authority (URA) of a sh1.9b in tax evasion.

While summing  up  the  case, Wangutusi told the assessor that  for a case of tax evasion to succeed,  prosecution  must prove that there was concealment  of assets  with which tax could be paid.  He said there is need for corroboration of evidence as well.

It is alleged that Paul Gurindwa made several fake entries as a clearing agent on behalf of Korica Uganda Limited that imports electric transformers, inductors and static converters to evade a sh1.9b in tax.

The Judge said, however, a court can convict an accused if it is convinced that the complainant's evidence is truthful.

Wangutusi said there must be evidence to show that the accused participated in making or filling of the fake entries in order to evade tax.

"If you find in the first count that an attempt to evade or defeat payment of the tax was committed by the accused person, then you should advise this court to convict on all the counts or counts 1, 3, 5 and 7 whichever has been proved to your satisfaction."

Justice Wangutusi told  assessor John  Musana that the burden of proving an  accused person guilty lay with the prosecution .He said the burden is only shifted  on prove beyond reasonable doubt and there should be corroboration of evidence.

During the trial, court heard that investigation revealed that whereas Korica paid all the taxes through its clearing agent Gurindwa, he (Gurindwa) failed to remit the taxes to URA.

Dorothy Kyobutungi who investigated the case earlier testified in court that between 2008 and 2012 Gurindwa duped URA and Korica Uganda Limited and made the management believed that Korica duly paid taxes.

Prosecution led by  state  attorney Peter  Mulisa said Gurindwa knowingly  and fraudulently for purposes of evading taxes  made several customs bill  of entries   for electric  transformers, inductors  and static on behalf of Korica  Uganda Limited and  reduced  the values  of tax payable to URA.

Court heard it was through audit that  the anomaly was discovered  indicating that  Korica had  not  paid , but further inquiries  showed that  money to clear taxes was paid except  that Gurindwa  as an agent did not remit taxes to URA.