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Finance Act, 2025

Act 11 of 2025

Finance Act, 2025
Citation
Act 11 of 2025
Date
30 June 2025
Language
English
Publication
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History of this document

01 July 2025
Commenced

Note: See section 2

30 June 2025 this version
Assented to

Cited documents 0

Documents citing this one 1

Judgment
1
Morogoro Municipal Council and Another vs Mkwawa Leaf Tobacco Limited (Civil Case No. 27096 of 2024) [2025] TZHC 5293 (25 August 2025)
A company must remit service levy to the municipal council where it conducts business, even if it pays produce cess elsewhere.
Local government finance law – service levy – corporate entities – obligation to pay service levy within municipal jurisdiction – relationship between produce cess and service levy – statutory interpretation – calculation of service levy base.