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 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 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