Chinese citizen Xu Fuyu [39] and his employee at the Kibonge restaurant in Kariakoo Dar es Salaam, Mrs. Blandina Mwalutola [24] have been sentenced to pay a fine of Shs 6 million or three years in prison for failing to issue an electronic receipt [EFD] with the intention of evading paying taxes worth Shs 48,000/-.
The suspects were given the punishment for serving chicken chips, a burger dish, a rice dish and drinks.
It was alleged that the defendants were arrested by Tanzania Revenue Authority (TRA) officers while conducting research and investigation related to the issuance of [EFD] receipts after ordering food and drinks but they were given hand receipts.
All the defendants have been charged under Section 97(1)(b) of the Tax Administration Act [Chapter 438 2023 Edition], read with Sections 96 and 97 of the Finance Act No. 6 of the year 2024.
The judgment was issued on May 08, 2026 by the Senior Judge of Ilala Kinyerezi District Court, Dar es Salaam, Mr. Mohamed Burhani after the defendants pleaded guilty to two charges of failing to issue EFD receipts against tax laws.
Judge Burhani said that such cases must be punished to prevent such crimes from being committed by other people.
“According to the law, I will not give you a prison sentence, I will release you if you pay a fine because you have admitted to your charges, the first charge each will pay a fine of Shs two million and the second charge which is facing Mr. Fuyu alone will pay Shs two million,” said Judge Burhani
However, Judge Burhani explained to the defendants that if they fail to pay the fine, each of them will serve three years in prison, they paid the fine and were released.
First, State Attorney lady. Salome Assey reading the indictment, claimed that the defendants on March 24, 2026 in Gerezani Street, Kariakoo area, Ilala District, Dar es Salaam Region, as food and beverage service providers in the Dicos Company (Kibonge Restaurant), failed to provide an electronic receipt when they provided food service which is one plate of burger worth Sh.13,000.
In the second charge, it is alleged that that date and place the defendant, Mr. Fuyu failed to provide an electronic receipt when he provided food and drink services which are two plates of chicken chips, one plate of rice mixed with eggs, two plastic bottles of Coca-Cola and one bottle of Kilimanjaro drinking water, all with a value of 35,000 shillings.
After the defendants were read the charges, they admitted to committing the offenses for which Judge Burhani asked the prosecution to read the preliminary information (PH) to the defendants.
He claimed that on March 24, 2026, Mr. Fuyu as the manager of the company and Ms. Mwalutola as a waiter was providing food and drink service to customers and on the date TRA officers were assigned to conduct research and investigation in the restaurant if they are giving electronic receipts.
It was claimed that the TRA Officer, Mrs. Cecilia Lussa ordered a burger dish which was Sh. 13,000 and after paying the money he was given a hand receipt, when he asked why he had not been given an electronic receipt, he was told that the machine was not working, it was faulty.
“And two other officers, Hosea Kasiba and Kisabo Focus, arrived at the station, ordered two plates of chicken chips, one plate of rice mixed with eggs, two bottles of Coca-Cola and two bottles of Kilimanjaro water, the total was Shs 35,000. After paying, they were given a hand receipt, when they asked, they were told that the machine was faulty,” he claimed.
After that, they announced themselves as TRA officials, the suspects went to report to the Tax Department for failing to issue electronic receipts, they admitted to committing the crime.
However, the defendants copied the information as true, the Court received various exhibits from the Republic, including the receipts they gave to customers as exhibit number one.
“After your accusations were read, you have confessed to the crime and PH has also confessed due to your confession, the Court convicts you of all the crimes. Do the defendants in the Republic have past crimes?,” said Judge Burhani
However, Lawyer Assey claimed that they do not have any background information on the defendants, so the judge gave the defendants a chance to defend themselves before the punishment was given.
Decos Catering Ltd Company Manager, Mr. Fuyu and Resident of GSM Plaza – Prison has claimed that he is the boss and also a cook at the same time, so he cannot see what is going on whether electronic receipts are issued or not, but he admits to committing the crime.
The second defendant, Mr. Mwalutola who is a resident of Temeke Mwembe Yanga claimed that on that day the machine was really disturbing it was writing ‘Illegal’, but when it was stable they continued to issue electronic receipts because that is their procedure only that day the challenge happened.
