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A Chinese national and a Tanzanian restaurant worker have been fined a total of TZS 6 million or face three years imprisonment each after being found guilty of failing to issue Electronic Fiscal Device (EFD) receipts for transactions worth TZS 48,000 at a restaurant in Kariakoo, Dar es Salaam.
The convicted individuals are Xu Fuyu, 39, a Chinese national and manager of a catering business operating at Kibonge restaurant in Gerezani Street, Kariakoo, and Blandina Mwalutola, 24, a waitress at the same establishment in Ilala District.
The ruling was delivered on May 8, 2026, by Senior Resident Magistrate Mohamed Burhani at the Ilala District Court in Kinyerezi, after both accused pleaded guilty to the charges.
The court heard that the offences occurred on March 24, 2026, when officials from the Tanzania Revenue Authority (TRA) conducted a routine compliance inspection at the restaurant to verify the use of EFD machines in issuing official receipts.
During the inspection, TRA officers ordered food and drinks worth TZS 48,000, including burgers, chicken chips, rice with eggs, soft drinks, and bottled water. However, instead of being issued electronic fiscal receipts, they were given handwritten receipts.
When questioned, the staff told the officers that the EFD machine was not working due to technical problems.
The court was further informed that the officers later identified themselves as TRA officials and initiated enforcement procedures, which led to the arrest and prosecution of the suspects.
State Attorney Salome Assey told the court that Xu Fuyu, who also serves as the manager of Dicos Catering Limited operating under Kibonge restaurant, and Mwalutola, who was on duty as a service staff member, were responsible for ensuring proper issuance of receipts but failed to comply with tax regulations.
During the operation, TRA officers Cecilia Lussa, Hosea Kasiba and Kisabo Focus each placed orders and were issued handwritten receipts instead of EFD receipts, contrary to the law.
The prosecution presented the handwritten receipts as evidence, which were accepted by the court.
After the charges were read, both defendants admitted to the offences, leading the court to find them guilty.
In his ruling, Magistrate Burhani emphasized the importance of tax compliance in safeguarding national revenue and ensuring fair competition among businesses.
He ordered each accused to pay a fine of TZS 2 million for the first count. Additionally, Xu Fuyu was ordered to pay a further TZS 2 million for the second count, bringing the total fine to TZS 6 million.
The court warned that failure to pay the fines would result in a three-year prison sentence for each convict. However, both managed to pay the fines and were released.
In mitigation, Xu Fuyu told the court that he is both a manager and cook and sometimes may not fully monitor the issuance of receipts, though he accepted responsibility for the offence.
Mwalutola told the court that the EFD machine experienced technical errors on the day of the incident but later resumed normal operation.
The court proceedings required interpretation services, with sworn interpreter Maria Katambo translating between Kiswahili and Mandarin Chinese to facilitate communication for Xu Fuyu.
The case highlights ongoing efforts by the Tanzania Revenue Authority (TRA) to enforce compliance with EFD regulations, particularly in busy commercial areas such as Kariakoo, where proper issuance of electronic receipts remains a key requirement for all businesses.
A Chinese national and a Tanzanian restaurant worker have been fined a total of TZS 6 million or face three years imprisonment each after being found guilty of failing to issue Electronic Fiscal Device (EFD) receipts for transactions worth TZS 48,000 at a restaurant in Kariakoo, Dar es Salaam.
The convicted individuals are Xu Fuyu, 39, a Chinese national and manager of a catering business operating at Kibonge restaurant in Gerezani Street, Kariakoo, and Blandina Mwalutola, 24, a waitress at the same establishment in Ilala District.
The ruling was delivered on May 8, 2026, by Senior Resident Magistrate Mohamed Burhani at the Ilala District Court in Kinyerezi, after both accused pleaded guilty to the charges.
The court heard that the offences occurred on March 24, 2026, when officials from the Tanzania Revenue Authority (TRA) conducted a routine compliance inspection at the restaurant to verify the use of EFD machines in issuing official receipts.
During the inspection, TRA officers ordered food and drinks worth TZS 48,000, including burgers, chicken chips, rice with eggs, soft drinks, and bottled water. However, instead of being issued electronic fiscal receipts, they were given handwritten receipts.
When questioned, the staff told the officers that the EFD machine was not working due to technical problems.
The court was further informed that the officers later identified themselves as TRA officials and initiated enforcement procedures, which led to the arrest and prosecution of the suspects.
State Attorney Salome Assey told the court that Xu Fuyu, who also serves as the manager of Dicos Catering Limited operating under Kibonge restaurant, and Mwalutola, who was on duty as a service staff member, were responsible for ensuring proper issuance of receipts but failed to comply with tax regulations.
During the operation, TRA officers Cecilia Lussa, Hosea Kasiba and Kisabo Focus each placed orders and were issued handwritten receipts instead of EFD receipts, contrary to the law.
The prosecution presented the handwritten receipts as evidence, which were accepted by the court.
After the charges were read, both defendants admitted to the offences, leading the court to find them guilty.
In his ruling, Magistrate Burhani emphasized the importance of tax compliance in safeguarding national revenue and ensuring fair competition among businesses.
He ordered each accused to pay a fine of TZS 2 million for the first count. Additionally, Xu Fuyu was ordered to pay a further TZS 2 million for the second count, bringing the total fine to TZS 6 million.
The court warned that failure to pay the fines would result in a three-year prison sentence for each convict. However, both managed to pay the fines and were released.
In mitigation, Xu Fuyu told the court that he is both a manager and cook and sometimes may not fully monitor the issuance of receipts, though he accepted responsibility for the offence.
Mwalutola told the court that the EFD machine experienced technical errors on the day of the incident but later resumed normal operation.
The court proceedings required interpretation services, with sworn interpreter Maria Katambo translating between Kiswahili and Mandarin Chinese to facilitate communication for Xu Fuyu.
The case highlights ongoing efforts by the Tanzania Revenue Authority (TRA) to enforce compliance with EFD regulations, particularly in busy commercial areas such as Kariakoo, where proper issuance of electronic receipts remains a key requirement for all businesses.
