FAQs

important things you should know

Luke Kasakya is a lawyer/Advocate practising in Uganda with a firm of attorneys that offers legal services to clients across Uganda in nearly any facet of Ugandan law. See Profile.

Azima Advocates is a market-leading corporate and commercial law firm with expertise in intellectual property, real estate, corporate practice and mergers and acquisitions established in 1994.

The Firm is a full service legal and advisory law firm offering clients bespoke services under the broad categories of corporate, commercial, Transactional & Advisory services; Litigation & Alternative Dispute Resolution; Intellectual Property; and Business Support services.

The firm is a progressive practice that also boasts of a rich history that has cultivated tested and proven expertise, strategic placement & reach, and a fair amount of goodwill amongst senior professionals (legal and otherwise), the business community, and the political class that is all leveraged towards ensuring the effective and customised execution of all client’s instructions.

The firm also works with other trusted overseas law firms, with similar focus and speciality focus, covering all key worldwide jurisdictions

Azima Advocates has offices in Kampala Uganda but also works with Affiliate firms in Asia, Uganda, America and the other East African Countries.

The initial telephonic consultation is free. During the free initial telephonic consultation, we will discuss the details of your potential case/legal issue, and the legal process and answer any questions you may have.

You may request a free telephonic consultation by sending an e-mail to lk@lukekasakya.com / lkasakya@azimaadvocates.com or calling +256781859140 / +256414344749   and you will be provided with a consultation timeslot.

Yes, Luke Kasakya can provide you with a quote or his fee rates.

It depends on the type of matter that you have and the amount of work that needs to be done.  We offer very competitive rates that are based upon the complexity of the matter. See Fees. 

Not necessarily. Some cases are settled out of court on terms acceptable to our clients before trial. This is achieved through a meticulous, frank and realistic assessment of the case to enable us to recommend if a matter can be settled and in what quantum as well as to advise as to whether the demands made are realistic.

Luke Kasakya/ Azima Advocates will enter into a written representation agreement with you explaining the specific mandate, legal fees and responsibilities as your Lawyers/Advocate.

It is not always possible to have one Lawyer/Advocate to handle all your legal matters. One Lawyer/Advocate will be responsible for the overall progress of the matters. But from time to time, other lawyers, Advocates, or professional assistants may perform certain duties within the matters themselves.

We work towards communicating clearly, concisely and on a timely basis with clients. However, to keep the legal costs down while maximising communications, we strive to keep clients informed when anything important happens and to respond to questions in a reasonable time. Clients should notify the firm of any change of address. Similarly, clients should notify the firm about any change in telephone numbers, email addresses and any other changes in contact details.

Reach out through any of the provided communication channels. If your questions can not be answered with immediacy, every attempt will be made to arrange to have the attorney contact you as quickly as possible. Above all, leave a telephone or e-mail message.

A potential conflict of interest may arise due to the representation of other clients or government bodies. If a conflict arises we will disclose the facts to you and remove ourselves from the matter. The file will usually be transferred to another attorney of your choice and on your instructions.

Normal office hours are from 7h30 – 17h30. Office consultations are by appointment. From time to time you may request that Luke Kasakya meet you after hours on urgent matters.

We have a legal responsibility to preserve each client’s confidential information. The firm will not disclose your information to other clients, the government, or anyone else without your permission or court order.

The firm keeps hard copies as well as digital files. The latter is preferred.  If you will be sending documents digitally, here are our preferred formats:

PDF

Microsoft Excel (XLSX)

JPG for visa-style photographs

Contact Luke Kasakya at +256781859140 / +256414344749

A dismissal/termination of an employee is treated as automatically unfair if the employee is dismissed for:

  • being pregnant, or any reason related to pregnancy.
  • Taking or proposed taking of any leave to which an employee is entitled.
  • membership or proposed membership of a labour union 
  • participation or proposed participation in the activities of a labour union outside working hours or, with the consent of the employer, within working hours;
  • seeking office as, or acting or having acted in the capacity of, an officer of a labour union or a workers’ representative;
  • refusal or proposed refusal to join or withdraw from a labour union;
  • taking part in a legal strike or other industrial action or protest action.
  • refusing to do the work of someone else who is on strike.
  • refusing to accept a change in working conditions.
  • reasons that are due to arbitrary discrimination based on race, colour, sex, religion, political opinion or affiliation, national extraction, nationality, social origin marital status, HIV status or disability etc.
  • initiation or proposed initiation of a complaint or other legal proceedings against his or her employer, 
  • temporary absence from work for any period of up to three months on reliable grounds, including illness or injury.
  • a reason relating to a transfer following a merger of the company with another organisation.
  • exercising any of the rights given by the Employment Act or participating in proceedings in terms of the Act
  • or where an employee is dismissed following a disclosure made by him/her under the Whistle Blowers Act.

Substantive fairness entails the presence of fair reason/justification for a penalty, dismissal etc and its appropriateness in the circumstance. 

In all instances, the employer must have a proper and fair reason for dismissing an employee or otherwise meeting out any penalty or sanction to his/her.

 Procedural fairness entails the proper application of process and principles of natural justice in reaching decisions that may see an employee sanctioned or dismissed. In all instances:

  • The employee must always have a fair hearing before being dismissed/ sanctioned. In other words, the employee must always get a chance to give his/her side of the story before the employer decides on dismissal.

If the employee feels the dismissal was unfair, either substantially or procedurally, then this can be referred to the labour officer and thereafter to the industrial Court if necessary.


 

There is no appeal against a labour officer’s award. You may however have the labour dispute referred to the Industrial Court, or you may otherwise raise it with the Industrial Court, and in exceptional circumstances with the High Court for further determination.
The employment act is clear on some of the compensatory awards that may arise based on unfair dismissal to wit: In all cases, include a basic compensatory order for four weeks’ wages. The compensation may further include additional compensation at the discretion of the labour officer or court, which shall be calculated taking into account the following, the employee’s length of service with the employer; the reasonable expectation of the employee as to the length of time for which his or her employment with that employer might have continued but for the termination; the opportunities available to the employee for securing comparable or suitable employment with another employer. the value of any severance allowance to which an employee is entitled under, the right to press claims for any unpaid wages, expenses or other claims owing to the employee; any expenses reasonably incurred by the employee as a consequence of the termination; any conduct of the employee which, to any extent caused or contributed to the termination; any failure by the employee to reasonably mitigate the losses attributable to the unjustified termination; and any compensation, including ex gratia payments, in respect of the termination of employment paid by the employer and received by the employee.
Employees dismissed for reasons based on the employer’s operational requirements/redundancies are entitled to severance pay or a retrenchment package for each completed year of continuous service with the employer, unless the employer is exempted from paying severance. Such is ordinarily negotiable between the parties at the start of the contract of employment.

Contact Luke Kasakya at +256781859140 / +256414344749

Ideally, the process does not take long as save for the search and the advertisement in the Gazette of the intended trademark to be registered, the rest is a back end process handled by your chosen trademark agent and the respective registry if no opposition is made to the registration after the 60 days.

We offer very competitive rates that are guided by the respective regulatory laws and regulations in that regard. Do get in touch through lk@lukekasakya.com / lkasakya@azimaadvocates.com or by calling +256781859140 / +256414344749   for a quote.

Opposition procedure Opposition commences by the person giving notice of opposition to the Registrar of trademarks opposing the registration.  This notice of opposition must be made within 60 days from the date of publication of the application in the gazette. 

The Registrar thereafter serves a copy of the opposition on the applicant who is required to respond within forty two days by way of a counterstatement setting out the ground upon which the applicant relies as supporting the application for registration of the trademark.

The opposition is thereafter heard before the Registrar.

The Trademarks Act authorises agents so appointed to act on behalf of their principals in any act in connection with a trademark or proposed trademark or a procedure in connection with a trademark. Regulation 2 of the Trademark Regulations indicates that a trademark agent must be an advocate of the High Court of Uganda. Regulation 10 of the Trademarks Regulations confer powers upon trademark agents to act on behalf of their principals. It details that an application, request, or notice which is required or permitted by the Act or Regulations to be made or given to the Registrar or court may be signed, made or given by or through a trademark agent. All other communications between an applicant, a person making a request or giving notice and the Registrar or the court may also be signed, made or given by or through an agent. Appointment of a trademark agent is made by signing and sending to the Registrar or the Court an authority to that effect in the form TM1 or in any other such form the Registrar or court may consider sufficient.

This may be determined on a case to case basis done either during or after the hearing of the entire dispute.

Ideally, yes! However, there are some marks, names, insignia etc that are so notoriously known that they may be upheld in a court of law without meeting the requirement for registration. However, this is in the most extreme of circumstances.

Contact Luke Kasakya at +256781859140 / +256414344749

A taxpayer dissatisfied with an assessment may lodge an objection to the assessment to the Commissioner within 45 days after being served with a notice of assessment. Such an objection must be in writing and state precisely the grounds upon which it is made.

After considering the objection, the Commissioner may allow the objection in whole or part and amend the assessment accordingly, or disallow the objection. Such a decision shall be made in 90 days. Where the Commissioner does not make an Objection Decision within 90 days after the taxpayer lodged an objection, the taxpayer may by notice in writing to the Commissioner requesting the reason for the delay of his/her ruling to the objection.

A taxpayer dissatisfied with the decision of the Commissioner/ Commissioner General may apply for a review of the decision to the Tax Appeal Tribunal.


 

Under the law, a taxpayer intending to dispute a tax assessment before the Tax Appeals Tribunal is required to deposit either 30% of the amount in dispute, or the amount not in dispute, whichever is greater. However, judicial pronouncement on this has recently held this to be unconstitutional leaving a lacuna in the practice on the ground pending either the confirmation or the overturning of the decision.

Yes. They are appealable to the High court on matters of law.

A taxpayer may apply for a private ruling by submitting a statement detailing the transaction (proposed or completed) to the Commissioner. The commissioner interprets and applies the tax laws to the requesting taxpayer’s specific set of facts in a written private ruling. The private ruling offers taxpayers certainty as to how the tax authority views the transaction, and the tax treatment the taxpayer can expect based on the specific facts presented.

Destination taxes entail a taxpayer using the taxing regime/ the tax rate of the destination of the product or service rather than that at the point of origin.

Yes, you can.

We offer very competitive rates that are guided by the respective regulatory laws and regulations in that regard. Do get in touch through lk@lukekasakya.com / lkasakya@azimaadvocates.com or by calling +256781859140 / +256414344749   for a quote.

 Insolvency refers to……………………... in the case of an individual, such would be termed “bankruptcy”. In Uganda, the test for insolvency is whether the debtor’s liabilities exceed its assets. The mere inability to pay debts is not necessarily indicative of a state of insolvency.

In this regard, the courts have distinguished factual and commercial insolvency. Factual insolvency is found where a debtor’s liabilities exceed his assets, while commercial insolvency refers to the situation where a debtor is unable to pay his debt due to a cash flow or other problems, but his assets still exceed his liabilities.

A private person who would also be deemed insolvent must meet a similar threshold in seeking to be declared bankrupt.

The creditor of a company or individual can apply to the court for the liquidation of a company or the Bankruptcy of an individual debtor. If the court is convinced on the face of it that the company or individual is insolvent, the court will make a provisional liquidation or Bankruptcy order. The application for liquidation or Bankruptcy, along with the provisional order, should always be brought to the attention of the insolvent and all his creditors. Upon the issue of the provisional liquidation or Bankruptcy order, a date is fixed upon which any person or entity can approach the court to submit why the company or individual should not be liquidated/sequestrated. Once the court is convinced that the company or individual is indeed insolvent, a final liquidation/Bankruptcy order is made

When a company is deemed to be insolvent, the company is liquidated and a liquidator is appointed to realise the assets of the company to settle the company’s debt or liabilities to the advantage of the creditors.

Once a natural person is declared bankrupt, the Court may appoint a trustee to take control of the assets. In the case of a company, close corporation or certain other legal entities, the person appointed by the court is referred to as a liquidator. Both a trustee and liquidator fulfil the same duty and have the same rights and responsibilities.

If it appears that it is reasonably unlikely that a company will be able to pay all of its debts within the following six months or it appears to be reasonably likely that the company will become insolvent within the next six months, the directors of such a company can decide to place the company under administration. This is a business rescue move looking to ensure that the company settles its creditors while maintaining the possibility of remaining a going concern.

If a company or an individual’s assets are realised or sold to pay its debts, and it becomes apparent that the value of the assets is not enough to settle the debts of a company or an individual, thus creating a shortfall, the creditors of that company or individual which have proved claims may be held liable to contribute to the administration costs pro-rata according to the value of their claims. A trustee/liquidator is entitled to receive, for his services, a reasonable remuneration guided by the regulatory laws in the space. The said remuneration is generally based on the proceeds or the value of the insolvent estate’s assets.

If a company is insolvent, the directors of that company can decide by way of a resolution that the company should be liquidated. The company’s voluntary application for liquidation is then submitted to the Registrar of Companies and is duly registered, after which a liquidator is appointed.

In the case of an individual, the individual himself can make an application to the court for bankruptcy. The court will, however, only grant such an application if it is convinced that the individual is insolvent and that there is an actual advantage to the individual’s creditors if he were to be declared bankrupt.