MWEBESA LAW GROUP
Excellence meets expertise in legal services
On June 30, 2025, the Finance Act, 2025 (The Act) became operational after being passed by the Parliament and subsequently assented by the President. The Act implements the national budget for the fiscal year 2025/2026. This landmark legislation introduces sweeping amendments across multiple tax and regulatory laws, with significant implications for businesses, investors, and the …
The rapid integration of artificial intelligence (AI) into global economies and societies presents both transformative opportunities and unprecedented privacy challenges. While AI promises innovation across sectors, its reliance on vast amounts of personal data raises critical questions about compliance with data protection frameworks, particularly in jurisdictions like Tanzania, where the Personal Data Protection Act (PDPA, …
Cross-border mergers and acquisitions (M&As) have become a strategic tool for companies seeking to expand their footprint in the global business landscape. However, these transactions involve intricate legal and tax considerations that must be carefully navigated to ensure compliance with relevant laws and regulations. Thanks to globalization, now it is possible for businesses in different …
The vibrant city of Lagos provided a fitting backdrop for the 2nd IBA African Competition Law Conference, where leading legal minds, policymakers, and regulators particularly the Federal Competition & Consumer Protection Commission (FCCPC), convened to explore the evolving terrain of competition law across the continent. The event was a dynamic convergence of ideas, debate, and …
THE ROLE OF TANZANIA’S CAPITAL MARKETS TRIBUNAL IN RESOLVING SECURITIES DISPUTES Capital markets move at lightning speed but justice often does not. When a broker misuses client funds or a listed company manipulates its stock, waiting years for a conventional court ruling would paralyze the financial system. This is why capital markets tribunals exist: specialized …
Mine rehabilitation, the process of restoring post – mining landscapes to ecological viability, is a cornerstone of sustainable resource extraction. In Tanzania, this responsibility is enshrined in law, with both the Mining Act [CAP. 123 R.E. 2019] and the Environmental Management Act, 2004 (EMA), responsible to ensure Mineral Right Holders bear financial responsibility for environmental …
Court: Court of Appeal of TanzaniaCoram: Kerefu, J.A., Fikirini, J.A., Masoud, J.A.Date of Judgment: 21st February 2025Appellant: Audax Kijana KamejaRespondent: Commissioner General, Tanzania Revenue AuthorityAppeal Number: Civil Appeal No. 144 of 2022 Introduction The Court of Appeal of Tanzania (CAT) has consistently held that the refusal to grant a waiver of the one-third tax deposit …
He who comes to equity must come with clean hands! A tax refund is the amount of money returned (Reimbursed)by the government to taxpayers who have paid tax in excess during a specific period. This applies to Value Added Tax (VAT), Income Tax, and or other taxes paid than they actually owe. For example, exporters …
Zanzibar’s tourism sector reached new heights in December 2024, welcoming 91,611 international visitors, a remarkable 30.5% increase from the 70,186 recorded during the same month in 2023. Adding to this achievement, a recent study by Bounce crowned Zanzibar as the second-best island getaway destination in 2024, surpassing renowned locations like Mallorca, Ibiza, and Sardinia. The …
In the ever-evolving global landscape, innovation and technological advancement are pivotal drivers of economic growth and development. or Tanzania, the road to technological advancement hinges on creating an environment where ideas are not only born but also protected, nurtured, and commercialized. Central to this mission are patents, a cornerstone of intellectual property rights that provide …
“In the digital age, privacy is not a privilege; it’s a right that must be fiercely protected.” April 2024 marked a significant milestone for Tanzania with the launch of the Personal Data Protection Commission (PDPC) under the Personal Data Protection Act, 2022. During the inauguration, the President issued a clear directive; that by 31st December …
The digital revolution is not just changing how we do business, it’s redefining the very fabric of our economy. The digital economy, encompassing all economic activity enhanced by digital technologies, infrastructure, and data, has emerged as a powerful force reshaping global markets. Innovations like the Internet of Things (IoT), artificial intelligence (AI), blockchain, and virtual …
Transfer pricing refers to determination of prices charged for intercompany transactions between associated enterprises, such as subsidiaries, affiliates, or divisions of a multinational company. In the intricate waters of global commerce, transfer pricing flows as a crucial current, steering the tides of cross-border transactions. As the legendary economist Adam Smith aptly said “Taxes are the …
What is Carbon Trading? Carbon trading is a financial system that involves the buying and selling of carbon credits. These credits allow businesses or organizations to emit a specific amount of greenhouse gases (GHGs) or, alternatively, to offset those emissions by reducing or removing an equivalent amount of GHGs. GHGs include carbon dioxide (CO2), methane, …
Imagine scanning a QR code to settle a restaurant bill, accessing your bank account through a mobile app, or obtaining a loan through a mobile network operator (MNO). These everyday conveniences exemplify how FinTech is revolutionizing financial transactions. FinTech refers to innovative technologies that enhance and automate financial services while Blockchain is a transformative technology …
Imagine standing before the Tanzania Revenue Authority (TRA), where every missing document or delayed submission can inflate your tax liability and weaken your defense. The rules are clear: the onus of proof rests squarely on your shoulders. Fail to provide the right evidence at the audit stage, and you risk facing assessments based on estimates …
This surge in demand has pushed up top rentals in Dar es Salaam, with developers capitalizing on the demand and bringing forward a slew of new residential and commercial complexes, primarily in & surrounding the Peninsular, Mikocheni, Kariakoo, Kigamboni, & Goba, to mention a few. This has turned Tanzania’s real estate market into a lucrative …
CASE DIGEST: NOORMOHAMED ABDULLA OSMAN & ANOTHER VERSUS ABDUL AZIZ HAGEB Case Title: Noormohamed Abdulla Osman & Another Versus Abdul Aziz HagebCitation: Civil Appeal No. 264 Of 2019 [2024] TZCA 766Court: Court of Appeal at MwanzaDate of Decision: 19th August, 2024Judges: Mugasha, J.A., Ngwembe, J.A., Mlacha, J.A. OVERVIEW In this riveting legal saga, Abdul Aziz …
Registration of Special Wildlife Investments in Tanzania For an investor to invest in the protected wildlife areas in Tanzania, there has to be a designated special wildlife investment concession area and the investor has to be granted a special wildlife investment concession through a contract with the Tanzania Wildlife Management Authority (“the Authority”). Special Wildlife …
Crispin Bebwa Mwebesa Esq (Managing Partner) & Adv. Valentina Clifford (Associate)
In our previous episodes, we have explored the fundamental laws and prohibited actions under Tanzania’s anti-counterfeit regulations. We have provided you with a comprehensive foundation in understanding these vital rules. Now, as we enter Episode 3 of our series, we are exploring the crucial aspect of sanctions and penalties. Join us as we unveil the …
In our initial episode, we initiated our journey through Tanzania’s anti-counterfeit legal land- scape by revealing the fundamental pillars of these vital rules. We unraveled the Merchandise Marks Act, Act No. 20 of 1963, and its complementary regulations, the Merchandise Marks Regulation of 2008 and the Merchandise Marks (Amendments) Regulation of 2010. Moreover, we demystified …
Overview The scourge of counterfeit goods is not confined to any one corner of the globe; it is a formidable challenge that confronts the entire world. Within this global context, Tanzania, like countless other nations, grapples with the pervasive issue of counterfeit products. In response to this pressing concern, Tanzania has enacted a comprehensive framework …
