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Tax law commissioner general tra vs crje estate limited 2022 tzca 614 7 october 2022

commissioner general tra vs crje estate limited 2022 tzca 614 7 october 2022

Court
TZCA

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
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Tax law CIVIL APPEAL NO

CIVIL APPEAL NO

Court
TANZLII

Solar TVs and solar radios do not qualify as exempt imports under paragraph 26 of Part B of the 5th Schedule to the EACCMA, 2004, nor as exempt supplies under item 22 Part I of the Schedule to the VAT Act, 2014, as they are end-use appliances and not equipment for development or generation of solar power. The doctrine of promissory estoppel does not apply in the absence of clear representation or where it would defeat statutory provisions. Each component of the Solar Home System is to be treated separately for tax purposes.

Source excerpt

  • Import duty exemption
  • Value added tax exemption
  • Interpretation of customs statutes
  • Application of estoppel in tax matters
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About this LexChat collection

Tanzania decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.