Consideration in cash

I sold my small plot to a friend who paid me the purchase price with the latest model phone. My tax consultant said that payments must be in shillings and not by way of barter? I also wish to pay the taxes on the transfer by way of an asset and not cash. Kindly guide me.
UU, Dodoma

Unless there is illegality that we are unaware of, receiving consideration in any form other than cash for such a sale is acceptable and we do not see an issue with this. However, you must pay your taxes based on TRAs scales by way of currency and not any other asset. You can imagine what TRA would have to go through if they are paid taxes in cows, mobile phones, homes and other assets. It would be impossible to manage. Only if you fail to pay your taxes, the TRA can proceed sell your asset to recover the taxes.