About this publication
On 20 May 2026, the Court of Appeal of Tanzania (Lila, Rumanyika and Mansoor JJ.A.) delivered judgment in Aggreko International Projects Tanzania Branch v. Commissioner General (TRA), Civil Appeal No. 175 of 2025, allowing the taxpayer's appeal against the Tax Revenue Appeals Tribunal's decision of 11 April 2025. The dispute concerned the disallowance of input Value Added Tax (VAT) claimed by Aggreko on accommodation and lodging supplied to its technicians deployed at the Barrick mine sites for the tax periods 2010-2019, and the related interest assessed under section 76(1) of the Tax Administration Act.
