Legal Articles - MWEBESA LAW GROUP

Assessing the Adequacy of the Personal Data Protection Act in the Age of Algorithms

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, …

Taxation and Legal Considerations in Cross-Border Mergers and Acquisitions in Tanzania

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 …

A Glimpse into the Future of Competition Law: Reflections from the 2nd IBA African Competition Law Conference 2025

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

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 …

A Legal Quagmire Of Competing Bonds: Prioritize Environmental Security Or Regulatory Efficiency?

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 …

Case Note: Audax Kijana Kameja Vs Commissioner General Tanzania Revenue Authority (2025 Tzca 49)

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 …

Understand Tax Refunds in Tanzania

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 Hospitality Industry: Compliance as a Cornerstone for Sustainable Growth

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 …

Patents and Innovation: Encouraging Technological Advancement in Tanzania

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 …

Safeguarding Privacy: Mastering Data Protection Compliance in 2025

“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 …