Birungyi Cephas Kagyenda is a founder and Managing Partner at Birungyi, Barata & Associates, with over 35 years of experience in Legal and Tax Practice. He is an advocate of the High Court and a registered Tax agent of Uganda Revenue Authority(URA).
Throughout his career, he has served in various capacities including Inspector of Taxes, Income Tax Department at Ministry of Finance (1983 – 1991), Principal Revenue Officer, Officer-in-Charge, Technical & Inspectorate Division-Domestic, Assistant Commissioner Quality Assurance-Domestic Taxes, Deputy Commissioner Assurance, Domestic taxes, at Uganda Revenue Authority (1991-2004). From 2004 to date, he has been engaged in private practice at Birungyi, Barata and Associates.
Education
- LLB (Hons), Makerere University (1983)
- Diploma in Income Tax Administration (1985)
- Bar Course, LDC (2002)
Other Training
- Common Wealth Tax Inspectors Course, 1990
- Advanced Management Program-1996.
- Fiscal Policy with Emphasis on the role of Tax policy & Administration-1999.
- Financial Reporting & Tax Planning-2000.
- Taxation & Public Sector Accounting-2001.
- Modernization of Revenue Administration and effective use of Information Technology-2003.
- Introduction to Oil Industry Operations Course-2004
- Procurement Training August-2006
- Financial Reporting, Trade & Taxation.
- Becoming a more effective manager and controlling costs.
Awards
- Leaders in Law Global Awards as Expert
Memberships of Professional Associations
- Uganda Law Society
- Finance Committee Uganda Law Society
- East Africa Law Society
- Institute of Corporate Governance
- Institute of Taxation
- International Bar Association
- Walter Reed board membership
Publications
- The Tax Compendium – 2019 (2nd Edition)
- The Tax Compendium – 2010
- Transfer Pricing & Tax Avoidance: Jurisdictional Comparison, 2014
- Fighting Tax Evasion
Visit our publications page
Litigation
Cases that have changed the Legal Landscape
- UPIMAC V URA Constitutional Appeal No.2 of 2019
- Meera Investments Ltd v URA Civil Appeal No.22 of 2007
- Fuelex v URA Constitutional petition No.3 of 2009
- Margarette Akikiki Waheru v URA
Consultancies
- Lead Consultant (with Ernst & Young) on the EAC Customs Interconnectivity Study to enhance regional customs data exchange (2019)
Conducted a strategic study on taxation of the informal sector, addressing revenue mobilization challenges (2019).
- Drafted regulations and practice notes to operationalize domestic tax and customs laws under the Liberia Revenue Code (2000, as amended)(2018).
- Consultant for the implementation of Integrated Regional Customs ICT Interconnectivity in the EAC, based on prior interconnectivity findings with Ernst & Young (2017).
- Advised World Bank on tax harmonization through the alignment of EAC tax procedures under the EAC Tax Harmonization Project (2013).
- Member of the High-Level Task Force (HLTF) on the implementation of the Single Customs Territory (SCT) across EAC partner states (2013)
- Provided technical expertise during a Short-Term Consultancy on the Single Customs Territory framework (2013) for EAC.
- Conducted a landmark Study on the Interconnectivity of Customs Systems within the EAC, in collaboration with Ernst & Young (2011 to 2012).
- Consultant on SME taxation reform in Zambia through a short-term technical engagement.
- Advised the IFC and World Bank on the drafting of the Tax Appeals Law to strengthen dispute resolution mechanisms in Rwanda (2010).
- Delivered specialized training on modernization of the Taxpayer Identification System, supporting tax administration reforms in Nigeria (2010).
- Led a comprehensive review and drafted the revised Internal Revenue Code in line with international norms (2009–2010) for Liberia and Uganda.
- Conducted a study on tax systems and the harmonization of tax laws across EAC member countries to foster fiscal integration (2008).
