Tanzania vs Total Tanzania Limited, April 2026, Court of Appeal, Case No Civil Appeal No 425 of 2023
The Court of Appeal of Tanzania quashed the decisions of the Tax Revenue Appeals Board and the Tax Revenue Appeals Tribunal in a dispute over the deductibility of group technical assistance fees paid by Total Tanzania Limited to Total Outre Mer. The court held that the Board’s judgment was fatally defective because the Vice Chairman had failed to record reasons for disagreeing with a dissenting member’s opinion, as required by rule 15(3) of the Tax Revenue Appeals Board Rules, 2018.



