DIGEST OF CASES REPORTED
APPLICATIONS
Application for extension of time to apply for leave to appeal to the Court of
Appeal of Tanzania - Grounds for granting application
Quality Group Ltd v. Commissioner General......…[2008] 4 TTLR 58
Application for interim orders - Grounds for granting application
Samson Ngw’alida v. Commissioner General (1).....[2008] 4 TTLR 81
Application for leave to appeal to the Court of Appeal - Grounds for granting
application
Bidco Oil and Soap Ltd v. Commissioner General (2)..…[2008] 4 TTLR 35
Application for leave to appeal to the Court of Appeal - Grounds for granting
application
Roshani Meghjee & Co. Ltd v. Commissioner
General…................................................................[2008] 4 TTLR 73
Application for leave to appeal to the Court of Appeal - Grounds for granting
application
Rupesh Enterprises Ltd v. Commissioner General.…[2008] 4 TTLR 77
Application for leave to appeal to the Court of Appeal - Grounds for granting
application
Samson Ng’walida v. Commissioner General (3) ...[2008] 4 TTLR 101
Application for leave to appeal to the Court of Appeal - Grounds for granting
application
Yusuf Zziwa v. Tanzania Inter. Terminal Serv. Ltd &
Others…..................................................................[2008] 4 TTLR 197
BURDEN OF PROOF
Burden of proof on erroneous or excessive assessment lies on the aggrieved
taxpayer
Williamson Diamonds Ltd v. Commissioner
General...........................................................[2008] 4 TTLR 167
vii
CUSTOMS LAWS
Dispute settlement mechanisms - Whether the objective of section 230(1) of
the East African Community Customs Management Act 2004 is to establish a
tax appeals tribunal parallel to the existing Board and Tribunal
Samson Ngw’alida v. Commissioner General (2).....[2008] 4 TTLR 83
EVIDENCE
Whether the appellant is allowed to adduce evidence not previously made
available to the Commissioner General in the notice of objection
Akiba Commercial Bank Ltd v. Commissioner
General…....................................................................[2008] 4 TTLR 1
INCOME TAX
Bad and doubtful debts - Evidence required to prove the appellant did incur
bad and doubtful debts
Akiba Commercial Bank Ltd v. Commissioner
General…...................................................................[2008] 4 TTLR 1
Deductibility of bad and doubtful debts - The Commissioner must be satisfied
that the said costs have become bad and doubtful debts during such year
Akiba Commercial Bank Ltd v. Commissioner
General.................................................................…[2008] 4 TTLR 1
JURISDICTION
Board’s jurisdiction - Whether the Board has jurisdiction to entertain appeals
arising from the administration of the East African Community Customs
Management Act 2004
Samson Ngw’alida v. Commissioner General (2).…[2008] 4 TTLR 83
Board’s Jurisdiction - Whether the Board has jurisdiction to entertain disputes
arising from Customs Laws
Tanzania Inter. Terminal Serv. Ltd. v. Yusuf Zziwa...[2008] 4 TTLR 187
Whether the Board has jurisdiction to advise the Commissioner to stay collection
of assessed tax pending consultation with other authorities
Tanzania Ports Authority v. Commissioner General…[2008] 4 TTLR 128
Jurisdiction - Whether the Board is vested with advisory jurisdiction
Njake Enterprises & Oil Transport Co v. Commissioner
General................................................................…[2008] 4 TTLR 200
viii
NOTICE OF OBJECTION
Admission of notice of objection - Commissioner entertains an objection without
demanding a deposit – Effect
Njake Enterprises & Oil Transport Co. v. Commissioner
General................................................................…[2008] 4 TTLR 200
PRACTICE AND PROCEDURE
Calling witnesses - The requirement to call any witness to appear before the
Board is discretionary
Akiba Commercial Bank Ltd v. Commissioner General…[2008] 4 TTLR 1
Joinder of parties - What persons may be joined as appellants against the
decision of the Commissioner
Tanzania Inter. Terminal Serv. Ltd. v. Yusuf Zziwa….....[2008] 4 TTLR 187
Pleadings - Whether the Tribunal has jurisdiction to entertain and determine a
matter which was not before the Board
Total Tanzania Limited v. Commissioner General…........[2008] 4 TTLR 162
Rules of practice - When is the Board said not to be bound by rules of procedure
Akiba Commercial Bank Ltd v. Commissioner General…[2008] 4 TTLR 1
Tax recovery measures - Whether can be enforced while an appeal is pending
Tanzania Ports Authority v. Commissioner General
TRA.......................................................................…[2008] 4 TTLR 150
STEVEDORING
Definition of stevedoring
Tanzania Ports Authority v. Commissioner General....….[2008] 4 TTLR 128
VALUE ADDED TAX
Additional VAT assessment - Grounds for raising assessment
Commissioner General v. Shivacom (T) Ltd........…[2008] 4 TTLR 105
Additional VAT assessment - Whether can be raised in respect of transaction
based on monetary consideration
Commissioner General v. Shivacom (T) Ltd........…[2008] 4 TTLR 105
ix
Credit notes – Whether or not a taxable person is permitted to issue credit
notes based on volume discounts – Whether or not a taxable person can claim
for a refund of excess credits based on such discounts - VAT Act and the VAT
(General) Regulations
Bidco Oil and Soap v. Commissioner General (1)…[2008] 4 TTLR 20
Discount rate - Must be indicated on the tax invoice at the time of supply of
goods or services
Bidco Oil and Soap v. Commissioner General (1) ...[2008] 4 TTLR 20
Interest - Whether interest accrues on wrongly issued additional VAT assessment
Commissioner General v. Shivacom (T) Ltd.......…[2008] 4 TTLR 105
Stevedoring services to foreign going ships - Whether zero rated
Tanzania Ports Authority v. Commissioner General.... …[2008] 4 TTLR 128
Tax audit - Whether the Commissioner is justified to compute additional
assessment by using mark-up ratios where a taxable person is doing different
businesses
Commissioner General v. Shivacom (T) Ltd.................…[2008] 4 TTLR 105
Volume discounts - Whether the use of volume discounts has a legal backing
under VAT law
Bidco Oil and Soap v. Commissioner General (1) …......[2008] 4 TTLR 20
Zero rated supplies - Whether transportation of containers, stuffing and tallying
to foreign going ships are zero rated
Commissioner General v. East Africa Commercial Shipping
Co. Ltd.........................................................................…[2008] 4 TTLR 37
x