We provide a wealth of publications by PwC Tanzania providing informed commentary on current developments in the tax arena, both locally and internationally.
Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.
Tax Alert - Reframing VAT boundaries: Court of Appeal clarifies deductibility criteria for business related employee accommodation
The Court of Appeal of Tanzania (CAT) has on 20 May 2026 delivered a landmark judgment against the Tanzania Revenue Authority (TRA) in the case of Aggreko International Projects Tanzania Branch v Commissioner General (TRA) (Civil Appeal No. 175 of 2025). The decision has ruled that accommodation and lodging expenses incurred for employees, specifically those stationed at remote operational sites, do not constitute "entertainment" or "hospitality of any kind" within the meaning of section 68(3)(a) of the Value Added Tax Act, 2014 (VAT Act) (now section 72(3)(a) of the Value Added Tax, Cap 148 R.E 2023).
