Navigating VAT Challenges: Insights from Jacks (Tanzania) Limited v. Tanzania Revenue Authority Case

• The Court of Appeal of Tanzania upheld the TRA’s decision to deny Jacks (Tanzania) Limited’s input VAT claim.
• The judgment emphasized the need for substantial evidence to support VAT claims.
• The case highlighted the broad anti-avoidance powers of the Commissioner General under the Tax Administration Act.
• The dispute involved alleged fictitious purchases and unverified supplier existence.
• The Court addressed procedural fairness and the evidentiary burden on the taxpayer.

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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