Blog

The Value Added Tax (VAT) is a consumption tax levied on the value added at each stage of the supply chain, from production to final consumption. Here’s a breakdown of how it works in Tanzania: Imposition and Liability: VAT is imposed on both taxable supplies (goods, services, or immovable property sold within Mainland Tanzania) and […]

Before terminating an employee’s employment, employers in Tanzania must adhere to a strict procedure to ensure fairness. Here are the key steps involved, 1. Investigation The employer must conduct an investigation to determine if there are grounds for a disciplinary hearing. This investigation should ascertain whether there is sufficient evidence to support the allegations against

Rights Employers may terminate employment contracts for valid and fair reasons. These reasons may relate to employee conduct, capacity, or compatibility, or be based on operational requirements. If an employee materially breaches the contract, the employer may lawfully terminate it. Employers must prove that terminations are fair. It is the employer’s duty to prove on

  COMPANIES, JOINT VENTURES, SOLE TRADERS AND PARTNERSHIPS The process of entities registration in Tanzania involves several steps, including the submission of necessary documents to the Business Registrations and Licensing Agency (BRELA), which oversees the registration of companies and businesses. Once the documents are submitted, they undergo a review process to ensure compliance with legal

  Copyright Protection Tanzania Copyright protection in Tanzania is governed by the Copyright and Neighbouring Rights Act (Cap. 218). A person does not need to register their copyright in Tanzania for it to be protected. Similar to the U.S., copyright protection in Tanzania exists independently of any formalities. However, a person in Tanzania would need

An overview of how a director can be held criminally liable, even when they have not personally committed the criminal act in question. Personal Liability When the Company Commits a Crime: A director is not automatically criminally liable for a crime committed by the company . However, there are exceptions, with liability often stemming from

The Tax Revenue Appeals Act applies to both Mainland Tanzania and Zanzibar, indicating a degree of harmonisation in the legal framework for resolving tax disputes. This suggests that taxpayers in both regions have access to the same appeal process, regardless of which tax authority they are dealing with Similarly, the Tax Administration Act applies to