On 15 January 2026, the Attorney General published The Written Laws (Miscellaneous Amendments) Bill No. 1 of 2026 (the “Bill”), proposing amendments to several key statutes. If enacted, the Bill will introduce significant reforms affecting tax administration, corporate governance,...
In Kapinga, the Court of Appeal overturned decisions of the Tax Revenue Appeals Board (“the Board”) and the Tax Revenue Appeals Tribunal (“TRAT”) that had declined jurisdiction on the basis that the dispute did not arise from a...
The Court of Appeal has set aside the Tax Revenue Appeals Tribunal’s decision that had been favourable to Soft Tech, but it did so on a procedural point rather than on the merits of the withholding tax dispute....
The business licensing (The Prohibition Of Business Activities to Non-Citizens) Order of 2025 in simple terms is a law that has explicitly outlined the premises of which non-citizens cannot operate businesswise in Tanzania. This law emanates from section...
The Finance Act, 2025 introduces significant legislative changes aimed at boosting revenue, enhancing compliance, and funding critical public services, especially healthcare. This detailed review specifically covers amendments made to the Airport Service Charge Act, Business Licensing Act, Import...