Oscar Kambona: The Lawyer Who Shaped Uganda's Tax Jurisprudence

Oscar Kambona’s journey into tax law began not with formal training, but with a chance encounter during a political training session in 1991. A speaker from the Ministry of Finance discussed the impending Uganda Revenue Authority (URA) and the civic duty of taxation. This sparked a critical question in young Kambona’s mind: why was tax law primarily the domain of accountants, and not lawyers?

This curiosity propelled him through his law degree at Makerere University, where he was one of only three students to enroll in the pioneering ‘Revenue Law and Taxation’ elective, taught by Professor David J. Bakibinga. This seemingly small decision set the stage for a career that would redefine tax jurisprudence in Uganda.

After graduating, Kambona found himself teaching tax law at the Law Development Centre (LDC) – the very subject he had made a niche choice. His classroom became a training ground for Uganda’s legal elite, including future Chief Justices, Deputy Chief Justices, and Attorneys General. He later became one of the earliest litigants before the Tax Appeals Tribunal, successfully arguing cases that led to legislative amendments, such as the landmark ‘Uganda Consolidated Properties versus URA’ case concerning VAT on buildings.

Kambona’s strategic brilliance also lay in his specialization. He consciously chose to focus on tax litigation, building alliances with accounting firms for advisory work, a model of “stick to your lane” that predated modern comparative advantage theories. This allowed him to concentrate on his core strength: navigating legal disputes.

Beyond his litigation successes, Kambona has also been a dedicated mentor. He co-founded Kampala Associated Advocates (KAA), a firm intentionally named to outlast individual partners, fostering a culture where emerging lawyers see a clear path to advancement. His commitment to the field is further evidenced by his pursuit of a PhD, researching the intersection of tax enforcement and human rights.

Kambona, who describes himself as a “leader without a title,” embodies the principle that true impact comes from deep preparation and a willingness to pursue challenging legal arguments, regardless of immediate popularity. His career is a testament to turning niche interests into transformative legal contributions.

Source: https://www.monitor.co.ug/uganda/business/markets/oscar-kambona-the-lawyer-the-tax-community-learnt-to-respect-5499958