Decided tax Cases 2007
- BIDCO Oil and Soap Ltd No 89 of 2007.2 January 2013
- ISGNIA LTD VS COMM
- ISSIONER GENERAL
- MS Skylink Travels 7 tOPURS Tt) Civil No 8 of 2007.2012
Decided tax Cases 2008
- Mbeya Cement Company Ltd No 19 of 2008.31 Decemeber 2012
- Samson Ngw'alida No. 86 of 2008.28 December 2012
Decided tax Cases 2019
- Civil Appeal No. 81 of 2019 Pan African Energy Tanzania LTD vs Commissioner General, TRA
- Civil Appeal No. 89 of 2019 Geita Gold Mining Limited vs Commissioner General, TRA
- Civil Appeal No. 117 of 2019 Vodacom Tanzania PLC vs Commissioner General, TRA
- Civil Appeal No. 174 of 2019 Tanzania Tobacco Processors Limited vs Commissioner General, TRA
- Civil Appeal No. 211 of 2019 Star Media (Tanzania) Limited vs Commissioner General, TRA
- Civil Appeal No. 217 of 2019 Jovet Tanzania Limited vs Commissioner General TRA
- Civil Appeal No. 218 of 2019 Kilombero Sugar Co. Ltd vs Commissioner General, TRA
Decided tax Cases 2020
- SHOPRITE CHECKERS (T) LIMITED VERSUS THE COMMISSIONER GENERAL, TANZANIA CIVIL APPEAL NO. 307 OF 2020
- Civil Appeal No. 57 of 2020 Singita Trading Store EA Limited vs Commissioner General, TRA
- Civil Appeal No. 58 of 2020 Ophir Tanzania (Block 1) Limited vs. Commissioner General, TRA
- Civil Appeal No. 107 of 2020 Vodacom Tanzania PLC vs Commissioner General, TRA
- Civil Appeal No. 172 of 2020 Pan African Energy Tanzania Limited vs Commissioner General, TRA
Decided tax Cases 2011
- APPEAL NO[1]. 7 TRA VS NMB[1]correct
- APPLICATION NO. 6 OF 2011BRAEBURN SCHOOL (T) LTD
- PEMBE MILLS VS TRA APPEAL NO 10 OF 2011
- TBL_Vs_COMMISSIONER_GEN. 2 0F 2011
- Civil Appeal No. 146 of 2021 Tanga Cement PLC vs Commissioner General, TRA
- Civil Appeal No. 163 of 2021 Q-Bar Limited vs Commissioner General, TRA
- Civil Appeal No. 265 of 2021 Mlimani Holdings Limited vs Commissioner General, TRA
- Civil Appeal No. 356 of 2021 Mwenga Hydro Limited vs Commissioner General, TRA
- Civil Appeal No.159 of 2021 Dominion Tanzania Limited vs. Commissioner General, TRA
Decided tax Cases 2012
- APPEAL NO. 8 OF 2012 MALAREX AGENCY (T)Y LTD
- MS Skylink Travels 7 tOPURS Tt) Civil No 8 of 2007.2012
- Poseidom Enterprises Ltd Fruit De la Me Ld Kitamon Fishing Company Bakari Foods Ltd No. 12 of 2006.28 Desemba, 2012
- Roshani Meghjee & Co Ltd Appeal No 49 of 2008.28 Desemba 2012
Decided tax Cases 2014
Decided tax Cases 2015
- TRA v Buryanhulu Gold mine Ltd (Appeal No. 89 & 90 of 2015)
- TRA v African Barrick Gold Mine PLC (Appeal No. 128 of 2013 dated 9th July 2015)
- TRA v Geita Gold Mining Limited (Civil Appeal No. 141 of 2015)
- TRA v BP Tanzania (Civil Appeal No. 125 of 2015)
- TRA v The Board of Trustees of the National Social Security Fund (NSSF) - Income tax Appeal No. DSM 16 OF 2015
- Civil Appeal No. 78 of 2015 North Mara Gold Mine Limited vs Commissioner General TRA
Decided tax Cases 2017
- Civil Appeal No. 132 of 2017 Geita Gold Mining Limited vs Commissioner General TRA
- Civil Appeal No. 314 of 2017 Access Bank Tanzania LTd vs Commissioner General, TRA
Case Notes on Decided Tax Cases
This section consists of various tax laws which oversee taxation process in Tanzania. It consists of the main Laws, Regulations and Finance Acts. The main tax laws are to be read in conjunction in order to achieve the desired goal of the provisions
Finance Acts
This section consists of Finance Acts which provide changes in tax laws made during a particular fiscal year.
Finance Act 2007
Finance Act 2008
Finance Act 2009
Finance Act 2010
Finance Act 2011
Finance Act 2012
Finance Act 2013
Finance Act 2014
Finance Act 2015
Finance Act 2016
Main Tax Laws
This section consists of the main tax laws. These are the fundamental laws to be read in conjunction with their respective Regulations and Finance Acts
Tax Administration Act, Cap 438 R.E 2019
Income Tax Act, Cap 332 R.E 2019
The Value Added Tax Act, Cap 148 R.E 2019
The Port Service Charges Act, Cap 264 R.E 2019
The Motor vehicle (Tax Registration and Transfer) Act, Cap 124 R.E 2019
The Airport Service Charges Act, Cap 365 R.E 2019
The Road and Fuel Toll Act Cap 220 R.E 2019
The Stamp Duty Act, Cap 189 R.E 2019
The East African Community Customs Management (Amendment) Act, 2011
The East African Community One Stop Border Post Act, 2016
The Gaming Act, Cap 41 R.E 2019
The Foreign Vehicle Transit Charges Act, Cap 84 R.E 2019
The Written Laws Miscellaneous amendments) (No. 2) Act, 2019
The Excise (Management and Tariff) Act, Cap 147, R.E 2019
The Tanzania Revenue Authority Act, Cap.399 R.E 2019
The Customs (Management and Tariff) Act [CAP. 403 R.E. 2019]
The East African Community Customs Management [Rev.2017]
The Vocational Education and Training Act [CAP.82 R.E. 2019]
Other tax laws
The Tax Revenue Appeals Act, Cap 408 R.E 2019
The Oil and Gas Revenues Management Act, Cap 328 R.E 2019
Local Government Authorities (Rating) Act, Cap 289 R.E 2019
Local Government Finances Act, Cap 290 R.E 2019
Regulations
This part consist of regulations made by the Minister for matters authorized to be made or prescribed and for better carrying into effect of the principles, purposes and provisions of the respective Acts.
Regulation under the Tax Administration Act
The Tax Administration (General) (Amendment) Regulations, 2022
The Tax Administration (Remission of Interest and Penalties) (Revocation) Regulations, 2021
The Tax Administration (General) Regulation, 2016
The Tax Administration (Transfer Pricing) Regulations, 2018
The Tax Administration (General) (Amendment) Regulations, 2017
The Electronic Revenue Collection System 2017
The Electronic Tax Stamps Regulations, 2018
The Tax Administration (Registration of small vendors and service providers) Regulations, 2020
Regulations under the Income Tax Act
The Income Tax (Registration of non-resident Electronic Service Providers) Regulations, 2022
The Income Tax (Transfer Pricing) Regulations, 2014
The Income Tax Regulation
Transfer Pricing Guidelines
Regulations under VAT
The Value Added Tax (General) (Amendment) Regulations, 2023
The Value Added Tax (Registration of non-resident Electronic Service Suppliers) Regulations, 2022
The Value Added Tax (Exemption Management Procedures) Regulations, 2021
The Value Added Tax (General) (Amendment) Regulations,2021
The Value Added Tax (General) Regulations, 2015
The Value Added Tax General Regulation, amendments, 2018
The Value Added Tax Exemption Monitoring Procedures) Regulations, 2018
Regulations under the EAC Customs Management Act
The EAC customs Management (Duty Remission) Regulations, 2008
The EAC customs Management Regulations, 2010
The EAC customs Management (compliance and enforcement) Regulations, 2012
The EAC One Stop Border post Regulations, 2017
Protocols and rules
Protocol on the Establishment of the East African Customs Union
The East African Community Customs Union (Rules of Origin) Rules
Other regulations
The Gaming (Amendment) Regulations 2023
The Gaming (Internet Gaming) Regulations, 2022
The Gaming (Amendment) Regulations, 2022
The National Payment Systems (Electronic Money Transaction Levy) Regulations, 2022
The Public Finance (Amendment) Regulations,2022
The excise (Management and Tariff) The Films and Music Products (Tax Stamps) Regulations 2013
The Road Traffic (Motor Vehicles Registration) Regulations, 2001
The Road Traffic (Motor vehicle Registration) (Amendment) Regulations, 2014
The Road Traffic (Motor Vehicles Registration) (Amendment) Regulations, 2017
The Fire and Rescue Force (Safety Inspections and Certificates (Amendment) Regulations, 2017
Tourism Development levy Regulation, 2013