universal african logistics limited vs commissioner general tanzania revenue authority tra 2021 tzca 644 4 november 2021
The appellant failed to prove an agency relationship with UWA; its services were performed in Tanzania and did not qualify for zero-rating under the VAT Act; interest was properly imposed as VAT liability was established and respondent's prior opinion was not binding or applicable to the appellant.
Source excerpt
- Value added tax
- Agency relationship
- Estoppel
- Tax assessment
- Zero-rating of services