A

appellate jurisdiction confined to pure questions of law; Tax Appeals Act s.19(2)(b) – burden of proof on taxpayer; appeals cannot re-open concurrent findings of fact; complaints about evaluation of evidence are not questions of law; competence versus merit of grounds of appeal

Appeals – Section 53(1) Tax Administration Act – appealable “other decisions or omissions” – statutory omission to determine waiver – jurisdiction of Tax Revenue Appeals Board; limits of precedent (distinguishable Pan African Energy authorities).

Appeal — Amendment of memorandum of appeal under rule 111 — limits of Court’s discretion — substitution versus amendment — jurisdictional bar under section 26(2) Tax Revenue Appeals Act — pre-empting opponent’s submissions — leave refused

B

Burden of proof in tax appeals – Section 18(2)(b) TRAA – Taxpayer must produce documentary evidence to discharge onus – Assessment prima facie evidence of liability – Oral testimony insufficient where documents are available or demanded

burden of proof in tax appeals — requirement to submit supporting documents at objection stage or seek leave under TRAB Rule 16(5); reconciliation of EFDMS and audited financial statements; Regulation 36(7) EFD printouts; deductibility of management and royalty fees under section 11(2) Income Tax Act.

D

Decree holder’s withholding of bank details negated bad-faith finding; debtor ordered to pay within 14 days or face committal.

dispute arising from customs administration – jurisdiction of TRAB/TRAT; EAC Customs Management Act – management/forfeiture/disposal of transit/uncustomed goods; limits of High Court inherent jurisdiction; functus officio preventing reopening of finally determined execution relief; execution/interlocutory order time-bar considerations

E

Excise duty on financial institutions – Meaning of "financial institution" – Interaction of Excise Act, Income Tax Act, Bank of Tanzania Act and BAFIA – Role of Microfinance Act tiering – Strict construction of taxing statutes balanced with contextual definitions from related statutes

P

Permanent establishment and “force of attraction” — Allocation of offshore contract revenue to onshore permanent establishment; Income Tax Act s.3 (definition of permanent establishment), s.6(1)(b) (taxation of income sourced in United Republic), s.26 (accrual/percentage-of-completion); Appeals limited to questions of law (Tax Revenue Appeals Act s.25(2)).

T

  1. THE HIGH COURT HAS NO JURISDICTION TO ENTERTAIN TAX DISPUTES
  2. THE QUESTION OF JURISDICTION OF THE COURT TO ENTERTAIN A CASE CAN BE RAISED AT ANY STAGE OF THE CASE INCLUDING ON APPEAL

V

VAT assessment and exempt/special relief sales – Requirement for tribunal judgments to contain reasons (Rule 22(c), Tax Revenue Appeals Tribunal Rules, 2018) – Failure to give reasons vitiates decision – Remittal for proper reasoned judgment

W

withholding tax and DTA applicability — Tribunal’s duty to give reasons (rule 22 Tax Revenue Appeals Rules, 2018) — failure to state reasons renders judgment null — Court’s revisional powers to set aside and remit for fresh judgment (s.6(2) AJA).

withholding tax on payments to non‑residents; Double Taxation Agreements — conflict with domestic withholding provisions; Administrative/tribunal procedure — s.20 Tax Revenue Appeals Act requires recording of differing members’ opinions and reasons for disagreement; failure to comply is fatal and warrants quashing and remittal.