Birungyi Barata Associates
Law Firms
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Uganda office
BIRUNGYI, BARATA & ASSOCIATES is the leading Legal and Tax Consultancy firm with its offices located at Plot 14, Archer Road- Kololo in Kampala. The Firm has over 27 staff; a total of 13 Lawyers, 4 consultants with vast experience in Litigation, Tax, Corporate and Commercial laws, and 9 support staff.
The firm provides comprehensive Legal and tax advice to both local and international clients in different areas of the law including but not limited to; Banking, Immigration, Energy, Intellectual Property, Investment Advisory, Land Transactions, Advocacy, and Arbitration.
BIRUNGYI, BARATA & ASSOCIATES has enjoyed a distinction of carrying out adjuration processes and primarily advocates for conflict prevention, as opposed to conflict resolution through Alternative Dispute Resolution i.e. negotiation, mediation, reconciliation and arbitration. The leading experts are Birungyi Cephas Kagyenda (Managing Partner) who is a member of the IBA Arbitration Committee and Enoch Barata (Senior Partner). The Advocates include; Belinda Nakiganda Lutaaya, Martin Mbanza, Patrick Kabagambe, Dorothy Bishagenda, Oscar Kamusiime, and Festo Asiimwe who hold vast professional experience in the different fields.
Our firm is especially designed for timely meeting of our clients’ demands in a well-informed, typically sound and professional manner and has successfully handled various matters for a cross section of clientele. Some of the assignments successfully concluded include;
- Sure Telecom
- Together with the GTZ, conducted a project to harmonize East African Tax Laws for East African Community Partner States (Uganda, Kenya, Tanzania, Rwanda & Burundi).
- The firm was contracted to develop and train several staff in Modernizing the Taxpayer Identification System in Bauchi State of Nigeria for the Federal Government of Nigeria under the State Governance and Capacity Building Project (SGCBP) funded by the World Bank among others.
- We have advised on Investment Tax Incentives for Meera Investments Ltd on investments in Real estate where the Tax incentives obtained were in the sum of Ushs. 36 Billion (US $ 18 million).
- We advised Thorsteinssons LLP tax lawyers in Canada on off shore sale of immovable property.
- We have advised Synergy Oils (U) Ltd on acquisition of investment licenses and supply of petroleum .
Lawyers
BELINDA LUTAYA NAKIGANDA
BIRUNGYI CEPHAS KAGYENDA
ENOCH BARATA
MARTIN MBANZA KALEMERA

Contact
041 4348669
Web
http://www.taxconsultants.co.ug
Address
Plot 14,
Archer Road- Kololo,
Kololo, Kampala
Uganda
Martin Mbanza Kalemera
Lawyers
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BIRUNGYI, BARATA & ASSOCIATES
Martin is currently an Associate Partner at the firm with over 10 years’ experience. He joined the firm in 2008 and holds an LLB (Hons) from Uganda Christian University. He is licensed to practice Law in the Courts of Uganda, having obtained a Post Graduate Diploma in Legal Practice from the Law Development Centre.
Martin specializes in Commercial and Corporate Law, Arbitration and Dispute Resolution, and Litigation. He is attached to the Commercial, Corporate, Taxation and Litigation departments of the Firm. Martin is also an Arbitration and Dispute Resolution practitioner with considerable expertise.
He has worked closely with, and has developed an excellent working relationship with many of the key players in the market. He has structured, and executed landmark multi-million-dollar deals and financial transactions in Uganda and East Africa in the fields of; Private Equity, Energy, and Mergers & Acquisitions.
Martin is a member of the Uganda Law Society, and East Africa Law Society.
Enoch Barata
Lawyers
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BIRUNGYI, BARATA & ASSOCIATES
Enoch Barata is the head of the firm’s Banking, Corporate and Commercial and Litigation Departments. He is a founding partner of Birungyi, Barata & Associates with over 18 years’ experience and has gained repute as an astute professional lawyer, corporate consultant and general commercial transactions lawyer.
He is a member of the Uganda Law Society, The East African Law Society, the International Bar Association and several committees on the IBA and the Institute of Corporate Governance of Uganda.
Enoch has trained as a lawyer and Advocate of the Courts of Judicature and has received specialized training in Finance and Financial Law from the Center for Finance and Management Studies at the University of London and has extensive knowledge in Banking and Islamic Banking.
He has represented various clients in complex corporate transactions, all aspects of finance and lending, due diligence, mergers and acquisition, insurance and litigation. He advises top and reputable companies, banks, insurance companies, government ministries, public agencies and multinational corporations both in Uganda and sub-Saharan Africa.
Birungyi Cephas Kagyenda
Lawyers
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BIRUNGYI, BARATA & ASSOCIATES
Birungyi Cephas Kagyenda is currently the Managing Partner of the firm with over 30 years’ experience. He is a graduate of the Makerere University with LLB (Hons) and holds post-graduate qualifications from various institutions in the U.K., Sri-Lanka and South Africa. He was the sole representative of the Uganda Revenue Authority (URA) in the Parliamentary Committee of Finance and advised on the drafting of the Income Tax Act 1997 of Uganda. Cephas has negotiated a number of double taxation agreements on behalf of Uganda with Norway, Denmark, Netherlands, India and Mauritius. He has also represented the Uganda Revenue Authority in drafting the Tax Appeals Tribunal Act.
Birungyi Cephas Kagyenda is a leading and distinguished Consultant and Practitioner in Uganda, Africa and internationally. He is the head of the Tax Department of the firm and regularly advises, consults for and represents major local and international corporations, governments, international agencies and financial institution in Uganda, Africa and all around the world.
He works collaboratively with global and emerging corporate clients to execute complex transactions and achieve tax-efficient growth. Cephas has structured, negotiated, and executed landmark multimillion-dollar deals and financial transactions in Uganda and East Africa in the fields of; Tax & compliance, Telecom, Private Equity, PPPs, Mining, Energy, Oil & Gas, Project Finance and Mergers & Acquisitions.
Notably, Cephas has represented the following clients in different capacities and transactions;
Corporate Transactions:
NITA-U, International Finance Corporation, Uganda Communications Commission, Warid Telecom, Sure Telecom, Meera Investments Ltd, BMO Nesbitt Burns Inc. and Fraser Milner Casgrain LLP, Thorsteinssons LLP, a banking institution on acquisition of Intellectual property in information technology software.
Tax Advisory & Consulting, Litigation and Refunds:
Uganda Communications Commission, Golden Leaves and Resorts Ltd, Sheraton Kampala Hotel, Uganda Development Bank Ltd, Eskom, The Government of the Republic of Uganda, the Ministry of Local Government of the Republic of Uganda, Ministry of Water Lands and Environment, Uganda Revenue Authority, benchmarking and drafting the Internal Revenue Code of the Republic of Liberia, Bauchi State of Nigeria for the Federal Government of Nigeria, World Bank, International Finance Corporation, GIZ, East Africa Community Secretariat, GTZ, Ministry of Finance Planning and Economic Development, Zambia Revenue Authority, Rwanda Revenue Authority, among others.
Cephas is a member of the Uganda Law Society, East African Law Society, the International Bar Association, Finance Committee Uganda Law Society, Institute of Corporate Governance, Institute of Taxation, and Walter Reed board membership.
Belinda Lutaya Nakiganda
Lawyers
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BIRUNGYI, BARATA & ASSOCIATES
Belinda specialises in Taxation, Commercial and Corporate Law, Arbitration and Dispute Resolution, Energy and Natural resources, She is currently an Associate Partner at the firm with over 10 years’ experience.
Belinda joined the firm in 2009 and holds an LLM in International Energy and Natural Resources Law from Queen Mary University of London, LLB (Hons) from Makerere University, Graduate at the Institute of Chartered Secretaries and Administrators and licensed to practice Law in the Courts of Uganda.
In 2017, Belinda became a member of the Centre for Arbitration and Dispute Resolution in Uganda wherein she is an Arbitrator. She is also a member of the Uganda Law Society, East Africa Law Society and the Young International Arbitration Group and currently applying to join the Chartered Institute of Arbitrators.
Belinda has vast knowledge and experience in Taxation, Commercial and Corporate Law and other related subjects wherein she has worked on various consultancy works especially in taxation, employment, commercial and corporate and construction matters; company secretarial works for both private and public organizations; Litigation wherein she has represented various clients.
She recently advised a client dealing in milling, real estate, retail, furniture and wood works on all legal and financial implications in taxation, commercial law, and intellectual property and advised on the most efficient methods of restructuring of the companies.
Belinda is also involved in numerous commercial and tax due diligence on clients and has carried out a forensic securities review on one of the financial institutions and has been involved in the various consultancies the firm handles.
Belinda has a wide range of experience in Arbitration and Dispute Resolution wherein she has represented various clients of the firm. In Arbitration she has represented clients in relation to unlawful termination of contract, delays in contracts, disputes on designs and re-designs of the project, construction disputes especially after handover of the building to clients, fraudulent land transactions among others.
She has also been involved in several meditations and adjudication matters for the firm’s clients in regards to construction matters, taxation, telecommunication, contract disputes and Land matters among others. She has vast experience in Litigation, Arbitration and Dispute resolution.
l'Agence pour la sécurité de la navigation aérienne en Afrique et à Madagascar (ASECNA) contre M. Issakha N'Doye- Arrêt n° 1464 FS-P (2000)
iarb
Algeria
Summary
The appeal of the Agency for the air safety in Africa and in Madagascar (ASECNA), in cassation of a judgment delivered by the Court of Appeal of Paris, assure the enforcement of an award delivered in Dakar in the litigation opposing it to Mr.Doye in connection with the conditions of its dismissal, whereas it’s not an international sentence but a sentence of Senegalese internal rights. The Court of Appeal precisely decided that the French right of the international arbitration, favorably, was to be implemented, the means called upon by the ASECNA, drawn from the not-executor character of the sentence because of the exercise, in Senegal, of a suspensory appeal, could not be accommodated.
l'Agence pour la sécurité de la navigation aérienne en Afrique et à Madagascar (Assena) contre Monsieur X. - N° de pourvoi: 99-16673 (2001)
iarb
Algeria
Summary
The Agency for the air safety in Africa and in Madagascar (Asecna) made objection to the stop attacked (Paris, April 8th, 1999) to have rejected its dispute of the garnishment practiced against it under the terms of an award delivered to its profit in Dakar and having received the order of enforcement in OYE France. It is up to the judge to check the regularity of the ratification of the international treaties.
Final Decision
The Franco-Senegal agreement of February 16, 1994, which reserves the possibility of the measures of execution of the enforcement of an award execution when this decision is not suitable for execution in its country of origin against the State or the public, aims at the court orders, and is thus not applicable to the awards. Thus, a measure for execution can be applied in France on the base of an award delivered in Senegal, in an internal litigation, against a company whose purpose is the exploitation of a concession of public service.
La Société Ivoirienne De Raffinage contre La Société Teekay Shipping Norway AS, La Société BONA SHIPHOLDING LTD, La Société Teekay Shipping Canada LTD, La Société Standard Steamship Owner's Protection And Indemnity Association, Monsieur Atle LEXEROD capitaine commandant du navire TEEKAY FOUNTAIN- Numéro d'inscription au répertoire général : 06/07787 (2008)
iarb
Algeria
Summary
The Refining Company of Ivory Coast (appellant) seized by an appeal against the award and to the invalidation of the enforcement of it because it was in violation of the international public order and in particular the imperative provisions of bilateral convention of France and the Ivory Coast. It was requested to condemn the companies Bona Shipholding (respondent), Teekay Shipping Norway Teekay Shipping Canada (appellant), Standard Steamship Owner’s Protection & Indemnity Association (appellant) & Mr. Atle Lexerod (appellant), captain of the ship Teekay Fountain to pay him 60,000 € as damage for abusive procedure, and bear the costs. The respondents ask to confirm the order for the enforcement of the award; to condemn the Refining company of the Ivory Coast to pay 60,000 € as damages for abusive procedure, and bear the expense of the proceeding.
Final Decision
The application of incompetence was rejected. The order for the enforcement of the award was confirmed. The appellant was condemned to pay 60.000€ to the respondents. Any other request was rejected. The appellant will bear the cost of proceeding.
S.A.S.U. Globecast France contre Etablissement public Office De Radiodiffusion Et Télévision Du Cameroun- R.G. N° 09/06303 (2010)
iarb
Algeria
Summary
Under the terms of an award delivered in Geneva, Globecast France (appellant), was condemned to regulate in the office of broadcasting and television of Cameroon (CRTV, respondent) the sums of 378,302.24 € and 65,000 euros, within the framework of a bearing litigation on the conditions of the cancellation of a contract concluded between these parties, relating to the diffusion by satellite of audiovisual programs, bound for Africa on a digital platform. Globecast disputed the cogency of this cancellation and has notified CRTV about it. Globecast France presented a request for arbitration near the international chamber of commerce. It claimed the payment of 378,302.24 € by CRTV. The latter disputed this requests and required the observation of the cancellation of the contract, and the payment of 1,429,392 € as damages and the refunding of the guarantee provided by the CRTV to height of 378,302.24€. The international court of arbitration of the international chamber of commerce named a single referee, who passed a sentence in favor of CRTV.
Final Decision
The order for the enforcement of the award passed on June 11th, 2009 was confirmed. CRTV’s claim for damages for abusive procedure was rejected. Globecast France was condemned to pay to CRTV 6,000 €. Globecast France was condemned at the expense of the proceeding.
La République De Guinée Equatoriale contre S.A Commercial Bank Guinée Equatorial - Numéro d'inscription au répertoire général : 09/20069 (2011)
iarb
Algeria
Summary
The Commercial Bank of Guinea Equatorial (CBGE, respondent) signed a ‘Convention of establishment’ with the Republic of Guinea Equatorial (appellant). The absence of delivery of approval by the Central Bank of Africa (COBAC) and the Monetary authority of the Republic of Guinea Equatorial led to disputes. The CBGE implemented the arbitration. The award of May 24th, 2009 in Libreville (Gabon) condemned the Republic of Guinea Equatorial to pay CBGE an allowance of a global amount of 42,426,250002 FCFA under the shortfall which it underwent and of 3,252,566 488FCFA in repair of its material loss. The CBGE having requested the enforcement of the award in front of the CCJA, the Republic of Guinea Equatorial wants to invalidate it. In parallel, the delegate of the president of the Court of Bankruptcy of Paris made the award enforceable. The Republic of Guinea Equatorial appealed against it.
Final Decision
The exceptions of procedure raised by the Republic of Guinea Equatorial were rejected. The order for enforcement delivered at Libreville was confirmed. The Republic of Guinea Equatorial was condemned to pay 70.000€ to CBGE. The Republic of Guinea Equatorial will bear the expense of the litigation.



