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History of this document
01 July 2020
Commenced
19 June 2020 this version
15 June 2020
Assented to
Cited documents 0
Documents citing this one 3
Judgment
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Withholding tax applies where a Tanzanian resident pays for services utilised in Tanzania, even if performed offshore.
Tax law – Withholding tax – Source of payment – Interpretation of “service rendered” – sections 6(1)(b), 69(i)(ii) and 83(1)(b) Income Tax Act – services performed offshore but utilised in Tanzania – precedent (Tullow) upheld.
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Payments by a Tanzanian resident to non-residents for services consumed in Tanzania attract withholding tax; 2020 amendment clarified law.
Tax law – Withholding tax on cross-border service payments; source of income determined by where services are consumed/where payer resides; sections 6(1)(b), 69(i)(i) and 83(1)(b) ITA 2004; Finance Act 2016 and 2020 amendments clarificatory not retrospective; precedents – Tullow line of authority.
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Failure to join the Attorney General in proceedings against a parastatal vitiates those proceedings; ex‑parte order set aside.
Government Proceedings Act s.6 — mandatory joinder of Attorney General in suits against government/executive agencies/parastatals; Tanzania National Parks Trustees as parastatal; non‑joinder vitiates proceedings; ex‑parte interim orders against government entities; procedural compliance (Order XLIII, Order XXXVII).
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