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Tanzania decisions
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Section 16(7) of the Local Government Finance Act is clear and unambiguous; it exempts entities paying service levy from produce cess but does not exempt those paying produce cess from service levy. The Council's collection of service levy is lawful and does not amount to double taxation or violate Article 138(1) of the Constitution.
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Withholding tax on interest on loan by corporations is payable on an accrual basis, not only upon actual payment, as the technical definition of 'payment' in section 3 of the Income Tax Act includes accruals; thus, late payment interest is lawfully imposed when withholding tax is not remitted when due.
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The Court of Appeal held that Article IV(1) of the Tanzania–Zambia DTA covers management fees as commercial profits, but the appellant still had to withhold tax.
The law does not explicitly require usage of imported goods within twelve months under the duty remission scheme; the appellant failed to provide sufficient evidence or legal basis to justify reassessment or imposition of duty on the disputed sugar. The Board and Tribunal correctly interpreted the relevant statutes and regulations, and there was no error warranting appellate interference.
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The appellant did not qualify for exemption from withholding tax on foreign loan interest because no Government Notice was issued as required by law and the Performance Contract, and the exemption does not apply to loans from related companies. The responsibility to procure the Government Notice rested with the appellant, not the respondent.
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Payments for services delivered or utilized in Tanzania by non-resident suppliers are deemed to have their source in Tanzania for withholding tax purposes, regardless of where the services were physically performed. Article 7 of the Double Taxation Agreement exempts only business profits, not service fees or business transactions, thus withholding tax applies. The appellant is not entitled to a refund as the tax was correctly imposed.
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The Court held that the obligation to withhold tax arises when a Tanzanian resident pays a service fee to a non-resident for services utilized in Tanzania, regardless of where the services are performed. The source of payment is Tanzania if the payment is made by a Tanzanian resident for services consumed in Tanzania. The Court reaffirmed its previous decisions and declined to depart from the established interpretation.
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The Court of Appeal of Tanzania held that a foreign company issued a Certificate of Compliance could be treated as resident for tax purposes and liable for withholding tax.
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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Payments made by a Tanzanian resident for services utilized in Tanzania, regardless of where the services are performed, have a source in Tanzania and are subject to withholding tax under sections 6(1)(b), 69(i)(i), and 83(1)(b) of the Income Tax Act, 2004.
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