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.
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7 Sept 2023
Appeal dismissed; head office costs, capital allowance, and penalty issues upheld under Tanzania tax law.
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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.
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15 Sept 2022
High Court strike-out for lack of jurisdiction in a dispute over motor vehicle encumbrances and revenue-law administration.
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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.
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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.
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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.
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1 Nov 2021
Appeal dismissed: taxpayer failed to prove double disallowance of management entertainment cost or improper computation of allowable expenditure.
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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.
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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.
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7 May 2021
Appeal dismissed: no denial of hearing in tax objection process; no obvious illegality established to justify extension of time.
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31 Aug 2020
High Court quashed CMA award on taxation of retirement benefits and rejected additional repatriation claims.
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