TAXATION

The Finance Act, 2022 (the FA, 2022) has introduced a requirement that tax consultants should be licensed in addition to being registered by the Commissioner General of Tanzania Revenue Authority (TRA). These changes came with the Tax Administration (General) (Amendment) Regulations, 2022 (the Regulations, 2022) which amend the Tax Administration (General) Regulations, 2016. The amendment […]

During the recent days, I have tasked my mind regarding the effectiveness of the six months rule which was established for purposes of speeding up resolution of tax disputes. Section 52(10)) of the Tax Administration Act provides that the Commissioner General shall determine an objection to a tax decision within six months from the date […]

For a decade now, businesses operating in Tanzania and particularly in the oil and gas sector have been fighting with the Tanzanian Tax Revenue Authority (“TRA”) on the legality of imposing withholding tax on payments to non-residents for services rendered outside Tanzania. Except once, the Court of Appeal of Tanzania (the “Court” and the highest […]