Last week, the Court of Appeal sided with TRA when by ruling that “there was no cause for the court to interfere with the decision of the administrative tribunal” that the assessment was valid.
The cement company was challenging the assessment of additional Value Added Tax (VAT) of TZS1bn made by TRA over imported technical and management services it received between January 2001 to March 2005. The company lodged a notice of objecting of the assessment to TRA, but the latter declined to withdraw the assessment on grounds that it has powers to make such assessments.
