etablissments maurel prom vs commissioner general tanzania revenue authority 2021 tzca 629 2 november 2021
The appellant, as a taxable person, was under a statutory obligation to file VAT returns including imported services. Failure to do so justified the respondent's additional VAT assessment. Relief under section 11 of the Act is not automatic but subject to prescribed procedures, which were not in place; thus, the appellant was required to comply with the general conditions for special relief. The Tribunal and Board correctly applied the law and the precedent in Mbeya Cement Company Limited v. Commissioner General of Tanzania Revenue Authority.
Source excerpt
- Vat on imported services
- Tax exemptions
- Statutory interpretation
- Administrative procedures