On 30th June 2024, the Tanzanian Minister for Finance published two important amendments to the Tax Revenue Appeals Board Rules, 2018 and Tax Revenue Appeals Tribunal Rules, 2018 (together the "Amendments"), which give provide guidance on the process of enforcement of decrees or orders by the Tanzania Revenue Authority (TRA).

On 13 June 2019, the Parliament of Tanzania passed the Finance Act 2019 (the Act) which came into force on 1 July 2019.

On 22 September 2005, the Tanzanian and South African (SA) Governments concluded a Double Tax Agreement (DTA)

The tension is not new. In June 2024, ten foreign embassies expressed concern about retrospective tax demands, prompting President Samia Suluhu Hassan to launch the Presidential Tax Reform Commission.

For the withholding tax mechanism to apply in Tanzania, following boxes have to be ticked: there must be income derived from a source that is subject to income tax as provided for in the income tax...

The genesis of most tax disputes is either an assessment by the TRA or a decision by the Commissioner.