CRITICAL LEGAL APPRAISAL OF COMPANY DISSOLUTION BY DEREGISTRATION IN TANZANIA

Authors

  • Luciana

Abstract

This paper critically examines company dissolution by deregistration in Tanzania, shedding light on inherent conflicts and challenges within the current legal framework. It highlights the implications of dissolution by deregistration on dormant, defunct, and active companies, emphasising the need for legal clarity and procedural safeguards.
The analysis examines challenges faced by the dissolution by deregistration framework in Tanzania mainland, encompassing issues of conclusiveness of the certificate of incorporation, dual punishment, internal contradictions within the Companies Act, restrictions on shareholders' freedom, and potential interference in internal affairs of the Company by the Registrar of Companies.
The primary conclusion derived from the analysis underscores the need for legislative amendments to effectively address the identified challenges. Recommendations put forward advocate for the repeal and amendments of specific sections of the Companies Act to ensure a just and equitable framework for company deregistration in Tanzania.

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Author Biography

Luciana

Yusto Lucian Habiye is a tourism generalist, practicing advocate in Tanzania Mainland and Zanzibar, and an Assistant Lecturer in Business Law at the University of Dar Es Salaam Business School. He holds a Bachelor's in Tourism and Cultural Heritage Management from Dodoma University, LL. B. (Hons) from Tumaini University, a Post Graduate Diploma in Legal Practice from the Law School of Tanzania, and an LL.M in Corporate & Commercial Laws from the University of Dar es Salaam. Reach him at yhabiye@gmail.com or habiye.yusto@udsm.ac.tz.

Eastern Africal Law Review

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Published

2026-05-01

Issue

Vol. 50 No. 2 (2023): Eastern Africa Law Review

Section

Articles

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Copyright (c) 2026 Luciana

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This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish in The Eastern Africa Law Review retain the copyright to their work and grant the University of Dar es Salaam a non-exclusive license to publish, reproduce, and distribute the article.

This article is published under the Creative Commons Attribution 4.0 International (CC BY 4.0) License, which permits unrestricted use, distribution, adaptation, and reproduction in any medium, provided the original work is properly cited.