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When does the time start to run against taxpayers to file a Notice of Intention to Appeal to the Tax Revenue Appeals Board?   Benjamin Franklin once asserted “nothing in life is more certain than death and taxes”. As no one escapes death, so is the obligation to pay taxes. While the specific tax rates […]

On 16th June 2020, the Court of Appeal of Tanzania, in the case of National Bank of Commerce (“NBC”) versus Commissioner General, Tanzania Revenue Authority (“TRA”), Civil Appeal No. 251 of 2018, reaffirmed its previous decisions on the deductibility of bad debts and allowances for impairment of loan losses by banks and financial institutions. This tax alerts gives […]

On 9th June 2020, the Court of Appeal of Tanzania (“CAT”), made an outstanding decision in the case of Commissioner General Tanzania Revenue Authority (“TRA”) v. JCS Atomredmetzoloto (“ARMZ”), Consolidated Civil Appeals Nos. 78 & 79 of 2018, on, among others, the proper procedure to challenge notices of existence of liability to pay tax. Download Full Article Notices […]

On the 29th January 2020, the Tax Revenue Appeals Tribunal (“TRAT”) made an important ruling in Ultravetis (T) Limited v. Commissioner General (TRA), Appeal No. 20 of 2019, on what constitutes a final determination of an objection by the Commissioner. Download Full Article The Tax Revenue Appeals

On 27th January 2020, Tax Revenue Appeal Tribunal (“TRAT”), sitting at Arusha, delivered a remarkable decision in the case of Denafro Investment Limited v Commissioner General (TRA), in Consolidated Tax Appeals No. 22 & 23 of 2019, on whether the Commissioner’s decision on tax deposits are appealable to the Tax Revenue Appeals Board (“TRAB”). Download Full Article […]

On 06 March, 2020, the Court of Appeal of Tanzania (“CAT”), delivered a remarkable decision in the case of Panafrican Energy Tanzania Ltd v Commissioner General (TRA), Civil Appeal No. 81 of 2019, on the grossing up method on the pay as you earn (“PAYE”). Download Full Article Cat's Decision On Grossing Up Method