commissioner general tra vs crje estate limited 2022 tzca 614 7 october 2022
The amendments to section 19(4) of the Tanzania Investment Act by the Finance Act, 2013 did not apply retrospectively to the respondent's certificate of incentive issued before the amendment. The certificate of incentive is an agreement protected by section 19(2), and the respondent was entitled to 100% import duty exemption for the protected period. The Customs Tariff Act, 1976 remained applicable for exemptions not addressed by EACCMA, 2004.
Source excerpt
- Import duty exemption
- Retrospective application of law
- Certificate of incentive
- Statutory interpretation
- Government contracts