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Read more informationTribunal rules Board has no jurisdiction over tax waiver appeals When a taxpayer's claim for a one-third waiver is refused by the Tanzania Revenue Authority, there is already a lot of confusion about what an aggrieved taxpayer can do. A taxpayer who wishes to file an objection against an assessment…
Read moreThe Supreme Court of Saudi Arabia has provided guidelines on Legal Standards to be Extended to COVID-19-affected Contracts The Supreme Court of Saudi Arabia released Decision No. 45/M (08/05/1442 A.H.) ("Decision No. 45/M") on December 23, 2020, setting down a series of legal standards that relate to contracts regulated by…
Read moreLaws of Plea Bargaining Procedure in force (Tanzania) In order to properly enforce the provisions of plea bargaining in the Act, the Chief Justice of Tanzania released the Criminal Procedure (Plea Bargaining) Rules 2021 (Rules) under section 194H of the Criminal Procedure Act [Cap.20 R.E 2019] (Act) vide GN No.180 of…
Read moreAs a language in Tanzanian law and courts, Swahili proposed Introduction: On 5 February 2021, Mr. John W.H. Kijazi, Secretary to the Cabinet, released a notification reminding the general public of the 2021 Written Laws (Miscellaneous Amendments) Bill (the Bill) to be discussed in the National Assembly. The Bill recommends…
Read moreBeneficial owners' disclosure extended date in Tanzania On 1 July 2020, the Finance Act incorporated amendments by creating certain advantageous ownership laws, such as Companies Act, Anti-Laundering Act, the Income Tax Act and the Trustees Incorporations Act. The term beneficial owner means a natural individual who has directly or indirectly…
Read moreEU EMIR: EU Margin and Clearing Rules' changes take place Two delegated acts amending Legislation (EU) 648/2012 (EU EMIR) on the European market infrastructure (EU) were published in the Official Journal of the European Union on 17 February 2021. The delegated laws (the Acts) bring in amendments to the EU…
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