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, transparency requirements, and intellectual property protection. Below is an overview of the key proposed changes. 1. Amendments to...Read More

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 completed “objection decision” on a tax assessment. The Court’s central clarification is that, under the then section...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

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

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