State attorney sues govt over income tax
A state attorney from the Ministry of Justice and Constitutional Affairs has sued the Government, seeking to have state attorneys working in the ministry exempted from income tax, just like those in the Office of the Director of Public Prosecutions (DPP).
State attorney sues govt over income tax
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A state attorney from the Ministry of Justice and Constitutional Affairs has sued the Government, seeking to have state attorneys working in the ministry exempted from income tax, just like those in the Office of the Director of Public Prosecutions (DPP).
Senior State Attorney Joshua Serugendo filed the case before the High Court in Hoima on August 7, 2026, under Section 4 of the Human Rights (Enforcement) Act, 2019.
Serugendo contends that their rights are being violated because they are compelled to pay income tax while state attorneys in the Office of the DPP are exempted, which he argues is discriminatory.
State attorneys in the Ministry of Justice earn monthly gross salaries ranging from sh5m to sh9.8m or higher, depending on their specific rank.
He also wants the court to issue an order directing the permanent secretary of the Ministry of Justice to cease deducting income tax from their salaries.
In an affidavit, Serugendo argues that Article 21(1) of the Constitution provides for the equality of all persons before and under the law in all spheres of political, economic, social and cultural life and in every other aspect.
Serugendo contends that exempting the employment income of state attorneys in the Office of the DPP from income tax while compelling state attorneys in the Ministry of Justice to pay the same contravenes Article 21 of the Constitution.
He argues that the prerequisite qualifications for recruitment as a state attorney in the Ministry of Justice are the same as those in the Office of the DPP.
Serugendo adds that they perform similar functions to state attorneys in the Office of the DPP and that it is only fair that all of them be exempt from income tax.
Serugendo argues that the impugned amendment impairs the enjoyment of economic rights by government employees in both entities on an equal footing, thus being discriminatory.
He argues that state attorneys from the Attorney General's office carry a workload that is more or less in the same environment as that of state attorneys in the DPP's office.
The court has since fixed August 20 to hear the matter.
President Yoweri Museveni allowed a tax waiver on state prosecutors' salaries to address their repeated demands for parity with other frontline justice system workers, noting that judicial officers, police and soldiers already receive similar exemptions.
State attorneys in the Ministry of Justice represent the government in civil matters, while those in the DPP's office pursue criminal matters on behalf of the government, in whose name criminal matters are commenced in the courts of law.