UNIVERSITY OF DAR ES SALAAM
UNIVERSITY OF DAR ES SALAAM SCHOOL OF LAW (SOL)

Prof. Florens Dominic Andrew Makinyika Luoga

Prof. Florens Dominic Andrew Makinyika Luoga is an Associate Professor at the Department of Economic Law, University of Dar es salaam School of Law.

He joined the School in 1986. He holds a  Bachelor of Laws (LL.B) (Hons) (August, 1985) from University of Dar es Salaam, and Masters in Law (LL.M.) (1988) from Queen’s University (Ontario, Canada), he also holds Masters of International Law (MIL) (1991) from Lund University (Sweden) and Doctor of Philosophy in Law (Ph.D) (2003) from  University of Warwick (UK). Currently he serves as Governor of Bank of Tanzania.

 

PROFESSIONAL QUALIFICATIONS

  • Advocate of the Court of Appeal of Tanzania
  • Advocate of the High Court of Tanzania
  • Commissioner for Oaths
  • Notary Public

 

 Public Service Offices:-

  • Tax Law Advisor (on attachment), Income Tax Department (1988-1994)
  • Member, Faculty of Law Board, OUT (1996-1999)
  • Assistant Chief Editor, Tanzania Law Reports (1992)
  • Member and Chief Editor, Convocation Seminary Sub. Committee (1993)
  • Member, Law reform Committee, TLS (2003-2005)
  • Chief Editor, Tanzania Tax Appeals Reports (2005-2013)
  • Regional Coordinator, Dar es Salaam Election Monitoring Committee (1991).
  • Member, VAT Consultative Council (TRA) (1996-1997)
  • Member, Board of Trustees of Dogodogo Centre Street Children Trust (2003-2013)
  • Member, Board of Trustees of Seco Samaritan Trust (2003-2013)
  • Member, Board of Directors of National Insurance Corporation (2013)
  • Chairperson of the Audit Committee, NIC (2013)
  • Chairperson, Advisory Board for the Tanzania Police Force Academies (2012)
  • Chairperson, Experts Panel of the Tanzania Natural Resource Charter (2013).

 Appointments

  • Legal Resource Person to the National Board of Accountants and Auditors (1993-2012)
  • Local Consultant to the Swedish Team on the Review of the Tanzania Revenue Authority (TRA) needs (1996)
  • Legal Consultant for the Drafting of Guidelines to be used by the TRA in Handling Applications for Tax Exemptions (1996)
  • Tax Law Consultant to the Team for the Drafting of the Subsidiary Legislation under the VAT Act (1997)
  • Legal Resource Person to the Taxation, Aid and Development Project jointly carried out by the Centre of Development Research, Copenhagen, REPOA, Tanzania and the Michelsen Institute, Norway (1999)
  • Legal Consultant charged with the task of drafting the Tanzania Education Fund Bill (1999)
  • Legal Resource Person to the Project on democratic mobilisation of financial resources in developing countries carried out by the Centre for the Future State, Institute of Development Studies, University of Sussex (2000)
  • Member of the negotiation team with prospective investors at the Silversands Hotel, University of Dar es Salaam (2002)
  • Legal consultant for the negotiations and perfection of the ground lease for the Mlimani City Project, University of Dar es Salaam (2003)
  • Facilitator and Rappotteur (by the Ministry of Justice and Constitutional Affairs) responsible for the drafting of the Report of the deliberations and recommendations on Draft Regulations under the Companies Act 2002, in particular on Insolvency Regulation (2003)
  • Legal consultant to the Team for the preparation of a Report to the European Union on behalf of the Government of Tanzania on concerns to be addressed in the negotiations for Economic Partnership Agreements (EPAs) between EU and African countries (2004)
  • Legal consultant to the Institute of Liberty and Democracy (ILD) at Lima in Peru on the Business and Property Formalization Project carried out under the President’s Office in Dar es Salaam (2004-2006)

 

RESEARCH:

  •  Conducted research on the Law of Manufacturers’ Liability for defective products in Tanzania and wrote a research paper titled “Manufacturers’ Liability in Tanzania: A Study of the Food, Beverages and Pharmaceutical Industries in Tanzania” Submitted as a Research Paper for partial fulfilment of the Degree of Bachelor of Laws at the Dar es Salaam, 1984/1985.

 

  •  Conducted research and wrote a thesis titled “Ability to Pay: The basis for Fair Income Taxation in a Developing Country:  The Study of the Tanzania Income Tax Act, 1973” submitted in fulfilment of the Master of Laws Degree at Queen’s University (Ontario, Canada), 1986/1987.

 

  •  Conducted research on the various tax laws in Tanzania with a view to publish an index and a guide to Tanzania tax legislation for use by investors, taxpayers and tax practi9tioners in Tanzania, 1989.

 

  •  Conducted research and wrote a graduate essay titled “Human Rights Enforcement systems in Africa: A need for an Integrated Approach” submitted in partial fulfilment of the Master of International Law Degree at Lund University (Sweden), 1990/1991.

 

  • 1992/93 Conducted research and wrote a comprehensive proposal for the introduction of the International Tax Law Course submitted to the Department of Economic Law, Faculty of Law, University of Dar es Salaam, 1992/1993.

 

  •  Conducted research and wrote a proposal for the conduct of a course on Legal Negotiation and Interpersonal skills in Lawyering for Corporation Secretaries and Lawyers in Public service to be run by the Department of Economic Law, Faculty of Law, and University of Dar es Salaam, 1993.

 

  •  Doctoral research and thesis titled “Tax Reform, Constitutionality and the Human Rights Dimension:  An Analysis of the Pitfalls in the Tanzania Tax Reform Approaches, submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Law at the University of Warwick in the UK, 1999/2002.

 

  •    Research on tax payers rights and the legal situation in Tanzania commissioned by REPOA, Tanzania and the Centre for Development Research, Copenhagen, Denmark, 2000/2001.

 

PUBLICATIONS

 

  •    “Taxation of Retirement Benefits Under the Income Tax Laws of Tanzania” Issue No. 2 Law Reform Bulletin (Law Reform Commission of Tanzania), 1989.

 

  •   “Directors Duties: A Quest for Legislative Reform in Tanzania” 18 Eastern Africa Law Review No.2 (June, 1991)

 

  •    “Administration of Estates: The Plight the Widows in Tanzania” 20   EARL (coming out soon), 1993.

 

  •  “Conditions for the Functioning of A Democratic Constitution” in C.K. Mtaki and M. Okema (Eds). Constitutional Reforms and Democratic Governance in Tanzania (Dar es Salaam:  Faculty of Law and the Friedrick Naumann Foundation) 1994.

 

  •    “Formulation of Tax Policy in a Developing Country” Some Suggestions For Tanzania in L.X. Mbunda and C.K. Mtaki (Eds.) Taxation Policy in Tanzania: Problems- Published by the Faculty of Law and the Friedrich Naumann Foundation, 1995

 

  •   “Consumer Protection:  A Case for Legislative Control of the Public Transport Service” in B. Rutinwa (Ed.), Legal Protection of Consumers in Tanzania (Coming soon – Published by the Tanzania Consumer Protection Association, 1995.

 

  •  “Rule of Law during Transition to Democracy in Tanzania” in S.S. Mushi (Ed.) Transition to Democracy in Tanzania:  A Country Study (Coming soon – to be published by Global Coalition For Africa/Africa leadership Forum as Part of Transition to Democracy in Africa: A Cross – National Study), 1995.

 

  •    “The Tanzania Bill of Rights” in C.P. Maina & I. Juma (eds) Fundamental Rights and Freedoms and Public order in Tanzania, Dar es Salaam, Faculty of Law & British Council, 1996.

 

  •    “The Right to Fair Trial” in the process of publication by the Faculty of Law and DUP, 1999.

 

  •  “Taxpayers” Rights in the Context of Democratic Governance: Tanzania” IDS Bulletin Vol. 33, No.3 (July 2002) pp. 50-57

 

  •    “Taxation in the Advent of Democratisation and Transition to Free Market Economy in Tanzania and Concerns on the Rule of Law and Human RightsLaw, Social Justice & Global Development Journal (LGD) 2002 (1).

 

  •    “The Viability of Developing Democratic Frameworks for Taxation in Developing Countries:  Some Lessons from Tanzanian Tax Reform Experiences” Law, Social Justice & Global Development Journal (LGD) 2003 (2).

 

  •  “A Critical Analysis of the Tanzania Companies Act 2004”, The Tanzania Lawyer, Vol. 1, No.3 (2007).

 

  •  “Public Procurement Act 2004 and the Public Finance Act 2001: Salient Features on Governance, Probity and Integrity”, The Tanzania Lawyer, Vol.2, No.1 (2008).

 

BOOKS:

  • 2000, A Source Book of Income Tax Law in Tanzania, Dar es Salaam:  DUP (1996) Limited.

 

  • 1996, Contract Law: Part II: Contents, Consent and Discharge of Contracts, Dar es Salaam, Open University of Tanzania.

 

MANUSCRIPTS:

  •  Introduction to Tax Law in Tanzania (Vol. 1).  A Manual of Income Tax Law in Tanzania prepared for use by Tax Law Students at the Open University of Tanzania. (69 pgs.) 1966.

 

  •  Income Taxation in Tanzania: Persons Chargeable and Taxable Income (Vol. II) A Manual of Income Tax Law in Tanzania, prepared for use by Tax Law Students at the Open University of Tanzania. (114 pgs.) 1966.

 

  •  Income Taxation in Tanzania: Taxation of Capital Gains, Intermediaries and Treatment of International Transactions.  (Vol. III) A Manual of Income Tax Law in Tanzania prepared for use by Tax Law Students at the Open University of Tanzania. (59 pgs.) 1966.

 

  •  Income Taxation in Tanzania: Procedure; Rights of Taxpayer and Miscellaneous Provisions. (Vol. VI) A Manual of Income Tax Law in Tanzania prepared for use by Tax Law Students at the Open University of Tanzania. (59 pgs) 1966.

 

OTHER TRAININGS ATTENDED

  • Pedagogy of Legal Writing held on 15-17 March 2007 in Nairobi, Kenya
  • University Professors Training Programme on the WTO and Sustainable Development in Cape Town, AS 11-14 December 2006 organized by the United Nations University (UNU) and the Institute of Advanced Studies (IAS).
  • Management Development Workshop (MADEV) held at the Ghana Institute of Management and Public Administration (GIMPA) in Accra, Ghana.  February 25 – March 8, 2008 organized by the Association of African Universities (AAU).
  • Management of Higher Education Institutions held at Galilee International Management Institute, Israel, 16th – 27th June, 2011
  • Seminar for Directors of Research Foundations, Academies and Think-Tanks for Anglophone African Countries, held at the Zhejiang Normal University, China, 13th – 26th September, 2013.
  • AAU Leadersh9p Development Workshop (LEDEV VII) organized by the Association of African Universities and held at Kampala, 10th – 14th February, 2014

 

OFFICES HELD:

  1. Course Coordinator
  • Taxation Law (1988 – 1990), (1993-1998) & (Sept. 2004-2012)
  • Corporation Secretaries Refresher Courses (1988-1990)
  • Law of Contract (Sept. 2004-2009)
  • International Trade and Finance Law (Sept. 2005-2009)
  • Private International Trade and Finance Law (2009-2012)
  • Public International Trade Law (2009-2013)
  • Taught LL.M in Taxation (2012-2013)
  • Taught M.A. in Revenue Law and Administration (2012-2013)

 

  1. Faculty Board
  • Member (1988-1990), (1992-1996)
  • Member, Faculty of Law Library Committee
  • Member, Board of Directors, DUP (1999-2009)
  • Member, Board of Directors UCC (2009-2013)

 

  1. Administrative Positions
  • Vice Chairman, Legal Aid Committee (1992-1993)
  • Chairman, Legal Aid Committee (1993-1995)
  • Deputy Secretary General, UDASA (2004-2006)
  • Deputy Chairman, UDASA (2006)
  • Associate Dean (Administration), Faculty of Law (1992-1996) & (2003-2005)
  • Acting Dean (Intermittently up to 2005)
  • Director Undergraduate Studies (2005-2009)
  • Corporate Counsel and Secretary to Council (2009-2013)
  • Acting Deputy Vice Chancellor, Research and Knowledge exchange (2013 to date)

 

Contacts:

Pof. Florens Dominic Andrew Makinyika Luoga,

UDSM School of Law,

P.O. BOX 35093,

Dar es Salaam, The United Republic of Tanzania.

 

The Governor,

Bank of  Tanzania,

P.O. BOX 2939,

2 Mirambo Street,

11884 Dar es Salaam,

Tanzania.