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The Local Government Authorities (Rating) (Collection of Property Rate) Regulations, 2020 (the “Regulation”) were published on 03 March 2020 vide Government Notice No. 1 of 2020. The Regulation are made under sections 18A and 51 of the Local Government Authorities (Rating) Act, (Cap. 289) (the “Act”). Download Full Article Local Government Authorities (Rating)

On 10 January 2018, the Government of Tanzania enacted the Mining (Local Content) Regulations, 2018, GN. No. 3 of 2018 (the “Regulations”). The Regulations aim at implementing the amendments of the Mining Act, 2010 which were introduced by the Written Laws (Miscellaneous Amendments) Act, 2017 (Act No. 7 of 2017). The amendments, among others, introduced […]

Benjamin Franklin once asserted that “nothing can be said to be certain, except death and taxes”. This statement is relevant to date. Meaning, as a person will undoubtedly die so she/he will certainly have to pay taxes. In the course of taxing and tax administration, tax disputes between taxpayers and the tax authorities are inevitable. […]

One of the core businesses of banks and financial institutions is lending and offering different forms of credit facilities. In return, the banks and financial institutions charge interest on such loans and advances. It is common, in the ordinary course of lending, for banks and financial institutions to suffer losses when such loans and advances […]

On 31 May 2019, 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. 121 of 2018, on the competence of an appeal arising from a refusal by the Commissioner General (CG) of TRA to grant a waiver or order payment […]

Amend the Land (Mortgage Financing) Regulations by repealing regulation 7 Give effect to the amendments made to the Land Act in 2018 Contain a comprehensive definition of “undeveloped” and “underdeveloped” land Criminalize making of a false declaration or submission of a report containing false information Enlist documents required for registration of mortgage Mortgagor is now […]