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Tanzania decisions
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Plaintiff proved ownership of mining licences and prospecting rights over the disputed land, but failed to prove on balance of probabilities that the defendant invaded the land and mined gravel; evidence was insufficient to link defendant to alleged excavation.
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Court of Appeal declined a written application to adduce additional evidence on appeal, directing that the request be made orally at the hearing of the appeal.
The suit is dismissed because the claims for breach of contract and unpaid royalties, having accrued by the time of filing Civil Case No. 10 of 2022 and not included therein, are barred by Order II Rule 2(2) and (3) of the Civil Procedure Code. The doctrine of constructive res judicata applies, precluding the plaintiffs from bringing claims arising from the same cause of action that could have been included in the previous suit. The first three preliminary objections on limitation are dismissed as res judicata, but the fourth preliminary objection on constructive res judicata is sustained, re…
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The High Court held that mining activities in the former claim title area triggered a 1% royalty obligation, and awarded the plaintiff US$17,476,132.60 plus general damages.
The court held that the PLA expired in 2011 and was not renewed or implied by conduct; the TCA was a separate agreement commencing in 2014. The plaintiff's claims under the PLA were time-barred, and no breach of the TCA was established as the plaintiff failed to prove unpaid royalties or trading invoices in accordance with the agreement. The 2nd defendant was not liable as it was not party to the contracts. The plaintiff failed to prove its case on the balance of probabilities.
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The appeal was time-barred because it was filed 162 days after the expiry of the period excluded by the first and only valid certificate of delay. The second certificate of delay was of no legal consequence as it was not accompanied by a withdrawal of the first, and the Registrar had no authority to issue it. The appellant's counsel failed to act diligently after receiving the initial documents.
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The Software Licence Agreement constituted a lease under the Income Tax Act, and payments made under it were royalties subject to withholding tax. Service fees paid to non-residents for services rendered to assets in Tanzania are also subject to withholding tax, as the source of payment is Tanzania, regardless of where the services were performed.
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The Software Licence Agreement constituted a lease under section 3 of the Income Tax Act, 2004, and payments made were royalty subject to withholding tax. Service fees paid to non-residents for services rendered on assets in Tanzania have a source in Tanzania and are subject to withholding tax regardless of where the services were performed.
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Payments made by the appellant to foreign companies for the right to use computer software, where the copyright and ownership remain with the licensors, constitute royalty under Tanzanian tax law and are subject to withholding tax. The Tribunal did not err in its interpretation, and international commentaries or foreign case law are not applicable where domestic law is clear.
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