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

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

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