- The Court of Appeal of Tanzania ruled in the case of Illovo Distillers (Tanzania) Limited v. Commissioner General, Tanzania Revenue Authority, that reinstating a withdrawn input VAT claim after the statutory six-month deadline constitutes a new claim and is time-barred. Illovo’s attempt to reinstate its claim in March 2014, after withdrawing it, was deemed outside the statutory window, as the original invoices dated back to March through August 2013. The court upheld the strict adherence to the statutory deadline, emphasizing that any claim made after this period is considered a new claim and not a continuation of the original.
Source: dentons.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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