In this week’s column:

Court of Appeal Delivers Decision on WHT on Loan Interest

  • Defines the term ‘payment’ widely
  • Declares the term ‘payment’ as a technical one
  • WHT on loan interest to be accounted by corporations on accrual basis just as CIT
  • Applies the principle of strict interpretation of tax statutes
  • Reverses findings of the Board and Tribunal
  • Taxpayer condemned to interest for late payment of WHT

In this week’s Legal Quest
poll results:

  • Can a marriage be legally annulled if one of the parties was incapable of consummating it from the outset?
    YES – 91% | NO – 9%
  • Is it allowed to run a funding campaign to support someone in need?
    YES – 60% | NO – 40%
  • Can a person be charged with a crime for sharing someone else’s private information online?
    YES – 96% | NO – 4%

Residence identity card

Did you know that having a residence identity card issued by NIDA is a mandatory requirement for non-citizens who reside in Tanzania for more than six months.