Birungyi Cephas Kagyenda

Birungyi Cephas Kagyenda is a founder and Managing Partner at Birungyi, Barata & Associates, Uganda’s pioneer specialist tax law firm.

He started his career in The Income Tax Department at the Ministry of Finance in 1984. The Income Tax department was absorbed into the Uganda Revenue Authority(URA) in 1991.He served in the URA  from its inception up to 2003 when he retired as the Deputy Commissioner, Domestic Taxes to found Birungyi, Barata & Associates.

While at URA he represented Uganda in negotiations and drafting of Double taxation agreements for South Africa, India, Denmark, Mauritius and Norway. He was instrumental in drafting the Income Tax Act 1997 in Uganda and the Tax Appeals Tribunal Act.

He has previously served as the Chairperson of the Revenue & Tax Cluster of the Uganda Law Society (ULS) as well as the East African Law Society (EALS), and was a member of the International Bar Association (IBA) tax committee.

Cephas was globally ranked as the best Tax Lawyer in Uganda according to IFLR and Global Law Experts in 2023 and has offered his professional services to East Africa Community, World bank, International Finance Corporation, the Malawi, Liberia, Nigeria (Bauchi State) Governments among others.

Cephas leads the team at Birungyi Barata & Associates that has influenced and changed the Uganda tax landscape and redefined tax law & administration, setting precedents on legal issues

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).