Curated case-law topic
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. This curated Tanzania collection links existing source-backed legal records for that research intent.
Read related statutes →Showing 12 useful cases from 32 matching records.
19 Jun 2024
Summary judgment for unpaid service levy after defendant failed to obtain leave to defend; TZS 14,595,133.26 awarded with 12% interest and costs.
7 Sept 2023
Appeal dismissed; head office costs, capital allowance, and penalty issues upheld under Tanzania tax law.
30 Aug 2023
Appeal dismissed: JET A1 aviation fuel declared for home consumption was held subject to Railway Development Levy under section 20A of the Railways Act.
15 Sept 2022
High Court strike-out for lack of jurisdiction in a dispute over motor vehicle encumbrances and revenue-law administration.
22 Apr 2022
High Court dismissed a service levy claim by Biharamulo District Council against Oryx Oil Company (T) Limited, finding the claim was not proved.
16 Nov 2021
High Court granted leave to appeal, holding that the case raised arguable issues on jurisdiction over tax judicial review, forum shopping, and delay.
8 Nov 2021
Appeal struck out as moot after the Finance Act 2021 removed the disputed differential tax; each party to bear its own costs.
1 Nov 2021
Appeal dismissed: taxpayer failed to prove double disallowance of management entertainment cost or improper computation of allowable expenditure.
7 Oct 2021
High Court (Land Division) dismissed Business Printers Limited’s application, holding that disputes arising from TRA distress proceedings belong before the Tax Revenue Board.
18 May 2021
Tax appeal dismissed: taxpayer failed to prove loan interest was at arm’s length; court also held one ground on instalment tax payment was factual.
7 May 2021
Appeal dismissed: no denial of hearing in tax objection process; no obvious illegality established to justify extension of time.
31 Aug 2020
High Court quashed CMA award on taxation of retirement benefits and rejected additional repatriation claims.