Tanzania Case Law

shoprite chackers t limited vs the commissioner general tanzania revenue authority 2021 tzca 622 29 october 2021

Court

TZCA

Court of Appeal of Tanzania upheld alternative minimum tax assessments against a loss-making retailer, holding the taxpayer failed to disprove that losses were attributable to tax incentives.

• Alternative minimum tax
• Tax incentives
• Burden of proof in tax matters
• Retrospective application of tax law
• Interest on tax assessments
• Alternative-minimum-tax

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shoprite checkers t ltd vs commissioner general tanzania revenue authority 2020 tzca 1894 14 december 2020

Court

TZCA

The applicant has fully complied with Rule 11(6) of the Court of Appeal Rules, 2009, and demonstrated risk of substantial loss if execution proceeds. No prejudice will be caused to the respondent as they will be heard inter partes. Therefore, an ex parte stay of execution is warranted.

Source excerpt

• Stay of execution
• Alternative minimum tax
• Tax assessment
• Security for stay
• Balance of convenience

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