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 Court held that the Tribunal’s Vice Chairperson delivered a judgment that departed from the opinions of...Read More

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 14(2) of the business licensing act which states “Where a licensing authority has, by oversight or in...Read More

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 Control Act, Income Tax Act, Local Government Finance Act, Tax Administration Act, Value Added Tax Act, and...Read More

Case: Commissioner General (TRA) v. Coca-Cola Kwanza Ltd, Civil Appeal No. 201 of 2023 – Decision delivered on 27 June 2025 1. Overview and Significance of the Decision The Court of Appeal of Tanzania has delivered a landmark ruling clarifying that payments for private security services rendered prior to 1 July 2016 were not subject...Read More

The Bank of Tanzania (BOT) has issued amendments to the Financial Consumer Protection Regulations, 2019, aiming to strengthen consumer protection and enhance transparency in financial services. Below are the main highlights of the 2025 amendments: 1. Expanded Scope and Definitions The regulations now apply to all financial service providers licensed or supervised by the BOT,...Read More

On January 10, 2025, the Personal Data Protection Commission (PDPC) issued a final call to all public and private institutions to voluntarily register in compliance with the Personal Data Protection Act No. 11 of 2022 (the “Act”). The PDPC has set a deadline of April 30, 2025 for all institutions to complete their registration. Failure...Read More

The rise in online and digital platform transactions has significantly influenced tax policy and administration in Tanzania. In response, the Government of the United Republic of Tanzania introduced a Digital Tax Regime through the Finance Act, 2022, which amended key legislation including the Income Tax Act (CAP 332) and the Value Added Tax Act (CAP...Read More

1. Definition and Purpose Non-Governmental Organizations (NGOs) encompass various Civil Society Organizations (CSOs), including faith-based/religious organizations, trusts, associations, community-based organizations, cooperative societies, legal aid providers, and philanthropic entities. These organizations are established to promote public good—often targeting the poor, women, children, and the elderly—with key focus areas including health, education, environment, and socio-political welfare. NGOs...Read More

The Labour Laws (Amendments) Act, Act No. 4 of 2025, came into force on the 14th March, 2025. The law amends The Employment and Labour Relations Act, 2004, the Labour Institutions Act, 2004 and The Non-Citizen (Employment Relations) Act, 2015. Key highlights of the amendments: Expanded definition of award: The Act has widened the definition...Read More

Introduction The Court of Appeal of Tanzania (CAT), on 8th April 2025, delivered a landmark decision in the case of Commissioner General (TRA) v. Vodacom Tanzania Public Limited Company, Civil Appeal No. 485 of 2023. The CAT overturned earlier decisions by the Tax Revenue Appeals Board (TRAB) and the Tax Revenue Appeals Tribunal (TRAT) regarding...Read More