Tax Law

MLIMANI HOLDINGS LIMITED VS. THE COMMISSIONER GENERAL CIVIL APPEAL NO. 265 OF 2021.

NDIKA, MWANDAMBO. J.A. And KENTE. J.A. J.A (THE COURT OF APPEAL OF TANZANIA, DAR ES SALAAM., 2022-07-15)

(i) The service fees the appellant paid to MDS Architecture did not constitute part of the business profits of the payee and thus liable to 13 withholding tax in Tanzania. Consequently, as the appellant did not remit the ...
STATE OIL TANZANIA LIMITED VS. EQUITY BANK TANZANIA LIMITED AND ANOTHER CIVIL APPLICATION NO. 426/16 OF 2022

WAMBALI, GALEBA, J.A. AND KAIRO, J.A J.A. (THE COURT OF APPEAL OF TANZANIA, DAR ES SALAAM., 2022-11-15)

Any instrument executed outside Mainland Tanzania in relation to any property in Tanzania is chargeable with stamp. (ii) Every chargeable instrument executed outside Mainland Tanzania shall be stamped within thirty days ...
COMMISSIONER GENERAL (TRA) VS. CRJE ESTATE LIMITED. CIVIL APPEAL NO. 370 OF 2021

KWARIKO. J.A., KEREFU, J.A. And MAIGE. J.A. (THE COURT OF APPEAL OF TANZANIA, DAR ES SALAAM., 2022-10-06)

(i) we are of the view that, in as long as it deals with a certificate of incentive under section 17 of the TIA, the authority is relevant in the instant case. Therefore, just like the Tribunal, we hold that, the certificate ...