Template Legal Opinion

Reference is made to the interview and your email dated [date] in which you requested legal advice regarding duty relief on the temporary importation of equipment by you for exploration activities carried out by Better Co. Ltd benefiting from import exemption. Having examined the relevant legislation, we believe that this is the case. The law ( …………………………. 5.1 This notice has been given for the benefit and benefit of Better and may not be used in any manner by anyone other than the intended recipient without the prior written consent of the author. 3.2 Question 2 If the Minister……….. is time-barred and therefore unlawful This notice is limited to matters of law and practice mentioned herein and cannot be construed as implicitly extending to matters not expressly mentioned. 5.2 This statement is based on the information provided to us. Legal advice is an absolute necessity in today`s business world, even if its value is disputed – KELLY A. LOVE1Partner, Kilpatrick Stockton LLP; J.D. University of Tennessee School of Law, 2007; B.S. University of Tennessee, 2003.

Read this definitive guide on how to write a legal opinion perfectly to have a deep and clear understanding of how to write a formal legal opinion. Nothing in this notice should be construed as expressing an opinion with respect to any representation or warranty or any other information or document contemplated in connection with this notice, except as expressly confirmed herein. Having reviewed the information you have provided as well as all the relevant laws of Tanzania, we are of the opinion that: To avoid unnecessary typing errors when writing a legal opinion, you can use typing assistants. Here you can see how this tool helps me improve my legal editing by more than 110% in 11 weeks. and why you might need it too. This opinion is addressed solely to you for the sole benefit of ABC CO. and may not be represented as reliable, used by any other person or for any other purpose. For the purposes of this notice, we have considered the following statuses, which we have found relevant: 5.1 Provided that the tools and equipment to be imported for the Project are of a critical nature and are therefore not subject to import duties. This means that it doesn`t matter if the equipment was imported from Better or your company.

The exemption applies generally as long as this material is considered capital within the meaning of the Customs Tariff Book. However, your business must be registered locally and apply for TIN and VAT certificates before it can be imported. The section further specifies that, in carrying out his or her duties under section xx, the Minister may exercise the powers conferred on a committee set out in sections . and…. of the law. In the exercise of its powers, the Board of Directors may………………………. the powers also available to the Minister when the matter has been referred to him for referral. We understand that Better intends to enter into a contract with your company to conduct drilling activities in the Better Licensed Area.

We also know that your company has equipment for this task, which is located outside the jurisdiction of Tanzania. Better Co. Ltd [Better] is an exploration company duly registered and licensed to operate in Tanzania. c.c. (To those to whom the letter of instruction has been copied) is time-barred and therefore violates the provisions of Articles xx and S….. some………………. An Act to provide that any matter relating to the …………….. or minister in ……………. The duties and powers of the Minister are clearly defined in section xx of the Act ……….-. After studying the clause, there is no clause that states that the minister ………….. 5.2 Exploration companies are generally exempt from payment of VAT on imports in accordance with point 8 of the Third Schedule to the VAT Act 1997. No VAT is therefore levied on these imports.

However, from that particular perspective, TRA would apply for an exploration permit, which I believe would be the case with BETTER, but not your company. In addition, VAT is not a cost because it is only a transaction tax. In any case, your company will have to pay VAT on imports (as it does not hold exploration licenses), but it can recover the VAT paid as a refund, provided it is registered for VAT and has a VAT registration certificate. 5.3 If the imported goods are intended for short-term use, the temporary importation may be considered temporary under the East African Customs Management Act (AECMA). However, this can only be for a period of 1 year and non-renewable. This is provided for in Article 117(i) of the EACMA. Goods intended for temporary importation or for purposes are exempt from import duties. The exemption shall only be granted upon application to the competent office in accordance with Form C17 in accordance with Article 132(g) of the EACMA Regulation. Importation also takes place only after the authorization has been granted by the competent official, who must ensure that the goods are used temporarily, and such authorization can only be granted after the importer has provided security for the amount of import duty to which the goods would otherwise be subject. It is at the discretion of the member to waive the bail requirement.

The importation of equipment and goods by investors in the petroleum sector is governed by the East African Community Customs Management Act No. 1 of 2005, the East African Customs Management Act (Regulations 2006) and Value Added Tax No. 24 of 1997, as amended. Secondly, that you are concerned about the existence of legislation on the issue of ……….. Subject: LEGAL OPINION ON EXEMPTION FROM CUSTOMS DUTIES ON THE TEMPORARY IMPORTATION OF EQUIPMENT We, the undersigned EDB and KDD lawyers, are preparing this legal opinion in accordance with your letter of instruction dated ……………., with the reference number ……………….., in which you duly informed us that you have been ordered by the Ministry of ………… s for ………. 2.0 LEGAL ISSUES: (Formulated from the letter of instruction) 5.4 Better may enter into an offshore agreement whereby your company and Better enter into a lease/purchase agreement whereby Better exports equipment to Tanzania on its own behalf for the PPE to be applied. In this case, the equipment and service contract will be different. We are also aware that Better is exempt from import duties, which are not legally allowed to be passed on to its contractual service provider. The section further states that after the matter has been referred to the Minister, the Minister must “make a decision on the matter” as soon as practicable, this sentence shows that the Minister has broad decision-making powers, but the Article does not directly state that the Minister ………………..

Whether the term “decide” is to be understood as agreeing or disagreeing with the Board`s decision. We have the opportunity to take the matter to court to get a decision on whether or not the Division intends to follow the path taken by the minister.