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Following the enactment of the Finance Act, 2022 (the Finance Act), the Minister for Finance on 1 July 2022 issued three sets of Tax Regulations. These Regulations are the Tax Administration (General) (Amendment) Regulations, 2022 (the TAA Regulations); the Value Added Ta..

In a bid to address regulatory and practical challenges pertaining to the Mining Local Content Regulations, 2018 (the amended Regulations) the Minister for Minerals has issued the Mining (Local Content) (Amendment) Regulations (the amendments) vide Government Notice..

On 28 June 2022, the National Assembly of the United Republic of Tanzania passed the Finance Bill, 2022. The said Bill was assented to by the President of the United Republic of Tanzania on 30 June 2022, hence effectively making it the Finance Act, 2022 (the Finance..

Following the requirement to disclose beneficial ownership (BO) information through the amendment of the Companies Act vide the Finance Act, No. 8 of 1 July 2020 and the subsequently-issued Regulations, there has been a dilemma regarding the threshold percentage of ..

In what seems to be the Court of Appeals’ consistent position on appealability of some tax decisions, the Court has recently cemented its position that only objection decisions of the Commissioner General made under the Tax Administration Act are appealable to the T..

On 13 April 2022, the Court of Appeal of Tanzania (the Court) in a judgment authored by Justice Issa Maige, JA and bench comprising of Justices M.A. Kwariko and Justice A.M. Mwampashi, in Civil Appeal No...

To enhance and protect tax payers’ rights against potential abuse by tax officers, in 2019, the Parliament of Tanzania made amendments to the Tax Administration Act of 2015 (the Act) to establish the office of Tax Ombudsman Service (the Service). The office is man..

In a bid to ensure proper regulation and monitoring of online services in Tanzania, the Minister for Information, Communication and Information Technology has amended the Electronic and Postal Communications (Online Content) Regulations, GN. No. 538 of 2020 via GN N..

On 8 March 2022, the Written Laws (Miscellaneous Amendments) Act, No. 1 of 2022 (the Act) came into force. The Act aims at effecting amendments in various laws including the Criminal Procedure Act (CPA), the Economic and Organized Crimes Control Act, the National Prosecution..