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Tanzania decisions
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The Court of Appeal of Tanzania dismissed Statoil Tanzania’s appeal over stamp duty on a farm-out agreement, holding that no valid exemption was proved.
The Court of Appeal held that VAT liability on land sold with buildings was not clearly imposed by the VAT Act and dismissed the appeal with costs.
The act of supplying tax-exempt fuel to contractors constitutes disposition, breaching the conditions of Government Notices; exemption applies only to the mining company as holder of licence; respondent's demand for taxes is lawful.
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The Court of Appeal of Tanzania dismissed School of St. Jude Limited’s tax appeal, holding its surplus and third-party funding were taxable income from business activities.
The respondents were indebted to the appellant for the outstanding purchase price as there was no evidence of payment after the dishonoured cheque. VAT was properly paid due to joint ownership with a non-exempt entity, and the appellant paid the VAT to TRA. The counterclaim for VAT refund against the appellant was not sustainable.
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The Court of Appeal upheld customs classification of imported dump trucks as complete vehicles, rejecting zero-rated and exemption claims.
The use of 'interests' instead of 'rights' in the charge sheet did not fatally prejudice the appellants or occasion a miscarriage of justice, as they were able to mount a full defence. The offences of abuse of office and occasioning loss, as charged, resulted in double jeopardy for the 2nd appellant on count 11, and his conviction thereon was quashed. The sentence of three years for abuse of office was unlawful and substituted with two years. The convictions on other counts were upheld as the evidence established the appellants' participation and disregard of procurement and tax exemption pro…
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The High Court dismissed Scania Tanzania Ltd’s claim for unpaid purchase price and upheld the defendants’ counter-claim for USD 35,600 paid as VAT in error.
The High Court (Commercial Division) lacks jurisdiction to entertain the suit because the dispute arises from the administration of revenue laws by the Tanzania Revenue Authority, and section 7 of the Tax Revenue Appeals Act, 2000 vests sole original jurisdiction in the Tax Revenue Appeals Board for such matters. Declaratory relief sought does not alter the civil nature of the proceedings or the statutory ouster of jurisdiction.
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