About the LawyerBirungyi 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, which was later absorbed into the Uganda Revenue Authority (URA) in 1991. He served in 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 with South Africa, India, Denmark, Mauritius and Norway, and was instrumental in drafting the Income Tax Act 1997 and the Tax Appeals Tribunal Act in Uganda. Over a career spanning more than 35 years in taxation and extensive years in legal practice, he has become widely recognized as a leading tax advisor in Uganda, the wider East African region and internationally.Cephas has previously served as Chairperson of the Revenue & Tax Cluster of both the Uganda Law Society and the East African Law Society, and has been a member of the International Bar Association tax committee. He has offered professional tax advisory and consultancy services to the East African Community, the World Bank, the International Finance Corporation, and to governments including Malawi, Liberia and Nigeria (Bauchi State), among others. As head of a specialist tax practice, he leads the team at Birungyi, Barata & Associates that has significantly influenced Uganda’s tax landscape and helped redefine tax law and tax administration, setting important precedents on complex tax issues.ExperienceCephas has over 35 years’ experience in tax and more than 17 years in legal practice, having served in various senior capacities in public administration and private practice. His professional journey began in 1984 in the Income Tax Department of the Ministry of Finance, where he focused on the administration of direct taxes before transitioning to the Uganda Revenue Authority at its creation in 1991.At URA he rose through the ranks to become Deputy Commissioner, Domestic Taxes, overseeing policy implementation, tax administration and enforcement across a broad spectrum of direct and indirect taxes. In this role he was deeply involved in modernizing Uganda’s tax system, including participation in legislative drafting and institutional reforms aimed at strengthening revenue collection and dispute resolution mechanisms.In 2003 he retired from URA and subsequently founded Birungyi, Barata & Associates, which has since established itself as a leading specialist tax law firm in Uganda. As Managing Partner and head of the firm’s tax practice, he regularly advises, consults for and represents major local and international corporations, financial institutions, governments and international agencies on complex tax matters, including contentious disputes, advisory mandates and high‑value transactional work.His litigation and advisory work in tax disputes has contributed to shaping Uganda’s modern tax jurisprudence. He has been involved in cases that have significantly clarified the interpretation of tax statutes, the scope of tax powers, and the rights and obligations of taxpayers, thereby influencing the development of tax law and administration both in Uganda and within the East African region.Beyond Uganda, Cephas has taken on a wide range of tax-focused consultancies. These include leading or contributing to regional customs and tax integration studies within the East African Community, advising on the harmonization of tax procedures, reviewing and drafting revenue codes and tax appeals laws, and supporting reforms in taxpayer identification and tax administration systems in several African jurisdictions. Through these engagements, he has played a substantive role in strengthening tax frameworks, improving revenue mobilization and enhancing cross‑border tax cooperation.SpecialtyCephas’ practice is devoted exclusively to tax law. He advises on the full spectrum of direct and indirect taxation, including income tax, corporate tax, value added tax, customs and excise, and related fiscal legislation. His work spans both advisory and contentious aspects of tax, with a particular focus on tax structuring, compliance, dispute resolution and tax policy.On the advisory side, he counsels corporate and institutional clients on tax-efficient structuring of transactions, investment planning, cross‑border operations and the tax implications of commercial arrangements. He has extensive experience in the negotiation, interpretation and application of Double Taxation Agreements, reflecting his earlier role in representing Uganda in treaty negotiations with South Africa, India, Denmark, Mauritius and Norway.In contentious tax matters, Cephas represents taxpayers in disputes with the Uganda Revenue Authority and other tax regulators, from administrative objections and negotiations to litigation before the Tax Appeals Tribunal, the High Court, the Court of Appeal and the Supreme Court. He has handled landmark tax cases that have clarified the scope of tax exemptions, the characterization of transactions for tax purposes, and the constitutional dimensions of taxation, helping to set important precedents in Uganda’s tax law.His specialist knowledge also extends to tax policy design and legislative drafting. He was instrumental in the drafting of Uganda’s Income Tax Act 1997 and the Tax Appeals Tribunal Act, and he continues to be engaged in reviewing, interpreting and applying tax legislation in line with international standards and best practices. Through consultancy assignments across East and Southern Africa, he has contributed to the modernization of tax systems, the harmonization of tax laws within regional economic blocs, and the development of robust tax dispute resolution mechanisms.In addition, Cephas frequently works on sector-specific tax issues, including taxation of the informal sector, customs interconnectivity and regional customs data exchange, as well as specialized tax questions arising in industries such as oil and gas, financial services and cross‑border trade. His publications and speaking engagements on subjects like transfer pricing, tax avoidance and fighting tax evasion underscore his focus on complex, high‑level tax law questions.Education

LLB (Hons), Makerere University (1983)
Diploma in Income Tax Administration (1985)
Bar Course, Law Development Centre (2002)

Other Training (Tax and Fiscal Administration–Focused)

Commonwealth 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 (2006)
Financial Reporting, Trade & Taxation (date unspecified)
Becoming a More Effective Manager and Controlling Costs (date unspecified)

Awards / recognition: Birungyi Cephas Kagyenda has been described by tax and legal directories as “the best Tax Lawyer in Uganda” according to IFLR and Global Law Experts. He is also described as a “highly qualified and distinguished tax expert” and a leading tax advisor in Uganda, Africa, and internationally.
Leadership roles: He is the founder and Managing Partner of Birungyi, Barata & Associates, and the firm is described as Uganda’s pioneer specialist tax law firm. He also serves as the Head of the Tax Cluster in the Uganda Law Society and is a member of the IBA Tax Committee.
Major professional contributions: He served in the Uganda Revenue Authority from its inception until 2003, retiring as Deputy Commissioner, Domestic Taxes, before founding the firm. He also has over 35 years’ experience in tax and extensive legal experience, which is cited as part of his leadership in Uganda’s tax practice.