The United Republic of Tanzania

Office of the Solicitor General

e-Library

Welcome to the Office of Solicitor General e-Library

The OSG e-Library is a comprehensive digital platform dedicated to the collection, preservation, and dissemination of critical legal information. It serves as an essential resource for legal research in civil litigation, equipping users with timely and relevant legal updates through the Current Awareness Service (CAS). Additionally, it enriches the legal repository with a wide range of e-publications, including constitutions, statutes, and other pivotal legal documents, ensuring seamless access to authoritative legal resources.

Recent Submissions

  • Item type:Item, Access status: Open Access ,
    HOTUBA YA WAKILI MKUU WA SERIKALI DKT. ALLY POSSI AKIFUNGUA MAFUNZO YA MAWAKILI WA SERIKALI, JIJINI ARUSHA.
    (OSG, 2026) Dkt. Ally Possi
    Kupitia mafunzo haya, tunalenga kuimarisha uwezo wa Mawakili wa Serikali ikiwemo usimamizi wa mikataba ya ujenzi na manunuzi, sheria za anga, sheria za kodi, sheria za kodi katika sekta ya mafuta, usuluhishi na uendeshaji wa mashauri katika mabaraza mbali mbali. Hii ni hatua muhimu ya kuandaa Mawakili ambao si tu wataendesha mashauri kwa ubora bali watazuia na kulinda maslahi ya Serikali tangu hatua ya awali ya uandaaji wa mikataba, usimamizi wa mikataba, usuluhishi wa migogoro kabla na baada ya kuwasilisha shauri katika mahakama au mabaraza
  • Item type:Item, Access status: Open Access ,
    DESIGNING LAWS FOR CLARITY, COMPLIANCE AND DISPUTE PREVENTION
    (OSG, 2026) ONORIUS J. NJOLE
    The OCPD is a semi-autonomous, operating within the structure of the office of the Attorney General. Under the Office of the Attorney General (Discharge of Duties) Act, Cap.268, the OCPD is charged with facilitating and carrying out matters relevant to legislative drafting in Tanzania. Beyond legislative drafting, the Office issues legal opinions on all matters touching legislative drafting such as constitutional issues, procedural matters, and interpretation of legislative instruments
  • Item type:Item, Access status: Open Access ,
    EFFECTIVE ADVOCACY IN ARBITRAL HEARINGS: MANAGING EVIDENCE, WITNESSES AND TRIBUNAL ENGAGEMENT
    (OSG, 2026) A.H.GONZI, (JUDGE)
    ADVOCACY (IN LAW) DEFINED: Advocacy is the means by which an Advocate puts their case to the court or Tribunal. It may be written or oral. Advocacy is a specialist skill. In law, advocacy is the practice of presenting a client’s case to a court or tribunal. A Lawyer will use their advocacy skills and their knowledge of the law to persuade a judge, tribunal, or jury to reach a judgment in their favour. ORAL AND WRITTEN ADVOCACY Oral advocacy is primarily a performance skill. It requires the advocate to address the court persuasively and concisely, presenting a case in a manner that is clear, well organised and efficient.
  • Item type:Item, Access status: Open Access ,
    EFFECTIVE ADVOCACY IN ARBITRAL HEARINGS: MANAGING EVIDENCE, WITNESSES AND TRIBUNAL ENGAGEMENT
    (OSG, 2026) JUDGE A.H.GONZI
    EXPERT EVIDENCE UNDER PCA RULES REVISED 2010 Article 29: 1. After consultation with the parties, the arbitral tribunal may appoint one or more independent experts to report to it, in writing, on specific issues to be determined by the arbitral tribunal. A copy of the expert’s terms of reference, established by the arbitral tribunal, shall be communicatedtothe parties. 2. The expert shall, in principle before accepting appointment, submit to the arbitral tribunal and to the parties a description of his or her qualifications and a statement of his or her impartiality and independence. 3. The parties shall give the expert any relevant information or produce for his or her inspection any relevant documents or goods that he or she mayrequire of them.
  • Item type:Item, Access status: Open Access ,
    MAFUNZO YA MAWAKILI WA SERIKALI WA KUTOKA WIZARA, IDARA, TAASISI ZA SERIKALI, TAWALA ZA MIKOA NA SERIKALI ZA MITAA WA TANZANIA BARA NA ZANZIBAR, JIJINI ARUSHA.
    (OFISI YA WAKILI MKUU WA SERIKALI, 2026-05-18) OFISI YA WAKILI MKUU WA SERIKALI
    Waziri wa Katiba na Sheria, Mhe, Dkt. Juma Homera (Mb) amefungua mafunzo ya ,mawakili wa serikali yanayohusu mawakili wa serikali wa kutoka wizara, idara, taasisi za serikali, Tawala za Mikoa na Serikali za mitaa wa Tanzania Bara na Zanzibar ambayo yanafanyika jijini Arusha. Mafunzo hayo yameandaliwa na Ofisi ya Wakili Mkuu wa Serikali na yanafanyika kwa siku tatu kuanzia tarehe 18 hadi tarehe 20 mei, 2026. Mafunzo hayo yanaongozwa na kauli mbiu isemayo, KULITUMIKIA TAIFA KATIKA UENDESHEJI WA MASHAURI YA MADAI NA USULUHISHI ILI KULINDA MASLAHI MAPANA YA TAIFA KWA AJILI YA KESHO.
  • Item type:Item, Access status: Open Access ,
    INTERNATIONAL AND DOMESTIC: AVIATION DISPUTES SERVING THE STATE, SHAPING THE FUTURE
    (OSG, 2026) OSG
    Aviation is critical for trade, tourism, security and economic growth. •International conventions impose obligations on States and carriers. •Aviation accidents and operational disruptions attract significant public scrutiny. and State resources claims. •Effective dispute management protects public interest •The State faces increasing exposure to aviation-related •Cross-border aviation disputes involve complex jurisdictional issues
  • Item type:Item, Access status: Open Access ,
  • Item type:Item, Access status: Open Access ,
    NAVIGATING TAX COMPLIANCE AND DISPUTE RESOLUTION IN THE EXTRACTIVE SECTOR
    (OSG, 2026) PROFESSOR FLORENS LUOGA
    The common types of fiscal regimes are: Concessionary systems where ownership vests with the investor. This used to be most common in the mining sector. In this regime the investor is responsible for the financing of the mining project, but often after obtaining Government commitment to support the development through extensive tax incentives and which are freely given. The Government incurs heavy costs in the form of tax expenditures but without equity entitlement. In return, the Government is to receive royalties and corporate taxes. Experience shows that the attendant agreements which govern the relations between the Government and the investor may be cockeyed and cause Governments to be on perennial loss position. In Tanzania, the example are the Mining Development Agreements (MDAs) previously used. They contained unrestricted loss carryovers, expensing of royalties, rights to offset expenditure from loss making mining operations against profitable operations (cf. ringfencing), 100% deductibility of capital expenditure (including capitalized exploration expenditure), royalties calculated on netback value, right to export raw minerals without beneficiation, retention of earnings from mineral sales abroad (cf. capital repatriation), choice of source of procurement (cf. local content rules), unregulated transfer pricing/base erosion/profit shifting, and many other inimical practices. This type of regime does not respect the rule on permanent sovereinty over natural resources and has lead to unending conflicts between investors and national governments. Today modified concessionary systems are in use whereby resident joint ventures between the Government and investors are preferred and which ensure that the two sides are equity holders and the mineral rights are jointly owned through the JVC arrangement. Safeguards are in place to ensure that profitability of mining operations is not syphoned off through transfer pricing, base erosion and profit shifting, unmitigated capital repatriation, lifetime tax incentives, mineral beneficiation within the country, local content requirements, and other safeguards. The concession no longer means total ownership by investors with total discretion over the minerals and profits.