Practice Areas
Flora Mukasa is an associate in our Corporate Department of our Dar es Salaam office and a member of the Tanganyika Law Society.
Flora Mukasa has experience in corporate services, banking and financing, not-for-profit organisations, employment and intellectual property.
Flora Mukasa has Post-Graduate Diploma at the Law School of Tanzania and an LLB degree from the Catholic University of Eastern Africa in Nairobi, Kenya.
Relevant Experience
*Experience gained prior to joining Bowmans
- Legal advisor and secretary to a number of Tanzanian companies and non-governmental organizations both locally and internationally registered in Tanzania.*
Practice Areas
Bertha Mwarija is a senior associate in our Dar es Salaam office.
Bertha specializes in mergers and acquisition and works on projects in the corporate, mining and energy, telecommunications, intellectual property and finance sectors.
She has a Post-Graduate Diploma in Legal Practice from the Law School of Tanzania and a Bachelor of Laws (LLB) from the Ruaha University College, Iringa.
Bertha is an Advocate of the High Court of Tanzania and a member of the Tanganyika Law Society and the East Africa Law Society
She is fluent in English and Swahili.
Relevant Experience
- Assisted in providing advice in various merger and acquisition transactions to a wide range of international and local companies on Fair Competition Commission clearance in respect of acquisition of businesses, assets and shares in Tanzania.
- Advising telecommunication companies and mining companies on the restructuring and compulsory public listing of shares in the Dar es Salaam Stock Exchange.
- Assisted in drafting and providing advice and security documents for a cross jurisdictional commodity finance transactions.
- Assisted in advising international companies on secured convertible loan and Fair Competition Commission clearance in relation to an investment in rural electrification project in Tanzania.
- Assisted on providing company secretarial services to local companies and subsidiary companies in corporate and regulatory compliance.
- Assisted in advising various companies on due diligence in relation to proposed acquisition of companies in Tanzania.
- Assisted in advising international and local companies with registration of various brands and intellectual property in Tanzania.
- Assisted in providing regulatory and corporate advice to various international and local clients on matters in land, employment and immigration laws.
- Assisted in advising clients on the non-citizen employment compliance with the Ministry of Labour and Immigration Departments.
- Assisted in corporate advice to mining companies in Tanzania in relation to local content shareholding and obtaining required approvals and licences.
* experience gained prior to joining Bowmans
Practice Areas
Cyril R.J. Pesha is a seasoned litigator and banking legal expert. He is an accomplished litigation expert, having practiced for 8 years as a Corporation Counsel with a large state owned firm, the Tanzania Legal Corporation (TLC) before moving on to work as in house counsel in two financial institutions, initially with the Tanganyika Development Finance Limited (TDFL) and later with the East African Development Bank (EADB) for a continuous spell of 21 years.
Experience
- Mr. Pesha has been appointed to the Panel of Arbitrators of the Tanzania Institute of Arbitrators with effect from 21st September 2017
Practice Areas
- Arbitration & Litigation
- Banking & Finance
- Corporate & Commercial
Academic Qualifications
- LLB (Hons) from the University of Dar es Salaam in 1976
- Post graduate diploma in law from the University of Amsterdam in 1984
Memberships
- Tanganyika Law Society
- East African Law Society
- International Bar Association.
Languages
- English (Fluent – Written & Spoken)
- Swahili (Fluent – Written & Spoken)
Practice Areas
Shamiza Ratansi is the Managing Partner of ATZ Law Chambers (ATZ) and her practice focuses mainly on Corporate, Commercial, Mergers and Acquisitions, Banking and Finance, Private Equity, Regulated Sectors including Capital Markets and Telcommunications.
She is consistently involved in prominent, complex and cross-border transactions and is considered as one of the leading finance experts in Tanzania with significant depth to handle multiple large and complex deals to very high standards.
Shamiza has been described by The Legal 500 2018 as ‘proactive and someone who presents very well to clients and inspires their confidence’, ‘has a deep knowledge of local laws and practice, is well connected within the Tanzanian regulatory environment’ as well as ‘willing to go the extra mile’. According to Global Chambers 2017, Shamiza is highlighted by market commentators for her ‘in depth knowledge’ and has been recognised as having particular experience in cross-border finance-related matters.
University: University of Liverppol
Degree type (LLB)
Year graduated: 2003
Significant Clients or cases:
- Citibank Tanzania Limited / Citibank N.A
- Millicom International Cellular
- China Railway Jianchang Engineering Co (T) Limited,
- International Finance Corporation
- Airtel Tanzania Limited
- Kuramo Capital ;
- CDC Group PLC,
- Reliance Group
- Total Tanzania Limited
- Engie Group
1st Floor, Opal Place 77 Haile Selassie Road Dar es Salaam Tanzania
5th Floor, Tanzanite Park Plot No 38| South Ursino, Dar es Salaam Tanzania
Practice Areas
Charles is the founder and Managing Partner of CRB AFRICA LEGAL. He is an experienced legal consultant and is held in high regard by clients and peers in his respective fields of practice.
Experience
- President of the Tanganyika Law Society from 2006 to 2007
- 2nd Deputy Treasurer for the East African Law Society from 2005 to 2007
- Vice President of East African Law Society 2010
- Member of the Executive Committee of the SADC Law Society
- Member of the Council of the Pan African Lawyers’ Association.
Academic Qualifications
- LLB (Hons) from the University of Dar es Salaam in 1977
Practice Areas
- Arbitration & Litigation
- Banking & Finance
- Mining, Oil & Gas
- Insolvency & Debt Collection
- Corporate & Commercial
Memberships
- The Tanganyika Law Society
- The Commonwealth Law Society
- The East African Law Society
- The SADC Law Association
- The International Bar Association
Languages
- English (Fluent – Written & Spoken)
- Swahili (Fluent – Written & Spoken)
Practice Areas
Aisha Ally Sinda is a senior associate in our Dar es Salaam office.
She specializes in banking and finance, competition, capital markets, corporate, conveyancing and property law, mergers and acquisitions, mining, oil and gas and PPP projects.
During her career, she has worked in the oil and gas M&A department at Allen & Overy LLP and Royal Dutch Shell in London as part of the International Lawyers for Africa programme (ILFA) in 2012. Aisha was also seconded to the World Trade Organisation in 2010 were she contributed to the work of the African Unit of the ITTC on a broad range of issues including the challenges facing African countries in the multilateral trading system after the global financial crisis and their participation in the WTO dispute settlement mechanism.
Aisha is a member of the Tanganyika Law Society and the East Africa Law Society.
She has an LLB (Hons) from the University of Dar Es Salaam, Tanzania, and an LLM in International Trade and Investment Law from the University of Pretoria, South Africa. She also has a Postgraduate Certificate in Economic Law & Competition in the European Union from the European Institute of Foreign Studies, Turin, Italy.
Relevant Experience
Aisha has been advising corporate clients on various business transactions such as:
- Tanzanian counsel to Carlyle Group in relation to its acquisition of a majority interest in AK Life Sciences, a manufacturer and seller of parenteral drugs and a distributor of pharmaceutical products, from Kiboko Holdings.
- Tanzanian counsel to Capitalworks on its acquisition of the Tanzanian insurance broking business of AON plc.
- Advising Minet (Mauritius) Holdings Ltd in relation to a transaction which involves the acquisition of shares in AON Tanzania, one of the biggest insurance brokers in the country. The transaction involves structuring for the recent amendments to local content requirements for brokers in Tanzania.
- Advising Kansai Plascon Africa, a subsidiary of Kansai Paint Co., Ltd (Kansai), in a transaction where Kansai Plascon Africa sought to, and successfully acquired the entire issued share capital of Sadolin’s East African coating business, making it one of the largest transactions in East Africa. We made competition filings in Kenya, Tanzania and COMESA.
- Counsel to the TUI Group, Germany in relation to its acquisition of a hotel in Zanzibar through an acquisition of shares in an off shore company.
- Counsel to CDC Group Plc on instructions from Clifford Chance LLP, in relation to the USD 180 million equity investment in Liquid Telecom, which will enable Liquid Telecom to expand broadband connectivity to some of the most underserved markets across Africa and support the continent’s thriving tech start-up ecosystem. This is the CDC’s first direct investment in an African telecoms company in over twenty years, and its largest single investment since it acquired the pan-African power company, Globeleq in early 2015.
- Advising the Abraaj Group (Abraaj Investment Management Limited, Cayman Islands) in relation to conducting a legal due diligence on the Tanzanian subsidiary company (Doya Distribution Ltd) of Abraaj and issued a legal opinion on the status of the local company. This was ahead of a proposed investment which involved creating a special purpose vehicle to acquire 49.99% of Agathon Holdings (also referred to as Pearl Group of Companies) and entering into a shareholders’ agreement with Trendview Holdings in order to regulate their respective rights and obligations as shareholders in Agathon Holdings/Pearl.
- Advising Zhonghong Holding Co. Ltd in relation to the Tanzanian aspects of its acquisition of 90.5% of the issued shares of Abercrombie & Kent Group of Companies SA. (Estimated deal value: USD 412 million).
- Precision Air Services Ltd and Citibank N.A acting through Clifford Chance LLP on civil aviation matters and Tanzania’s ratification of the Cape Town Convention. She also provided a legal opinion in relation to the delivery of seven ATR aircraft and spare parts to Precision Air Services Ltd.
- a proposed registration of an aircraft in Tanzania by an air operator in Ivory Coast, without a delegation by the Tanzania Civil Aviation Authority to the Registry in Ivory Coast under Article 83bis of the Chicago Convection.
- Standard Chartered Bank London and Standard Chartered Bank Tanzania Ltd in connection with a USD 83 million oil financing facility to Hashi Energy Tanzania and Hashi energy Kenya Ltd.
- Standard Chartered Bank London and Standard Chartered Bank Dubai in connection with a USD 125 million commodities financing facility to Export Trading Company Ltd.
- China Development Bank on a USD 148 million term loan to finance the acquisition of certain telecommunications equipment.
- MIC Tanzania Ltd (one of Tanzania’s leading mobile telecom operators operating under the “Tigo” brand) in relation to a syndicated loan of USD 309 million to refinance an existing third party debt and to finance working capital investments in the client’s telecommunication network infrastructure. The loan was granted by a syndicate of local and international banks including Calyon SA France Bank, PROPACO, Standard Chartered Bank, EDC, and the Development Bank of Southern Africa.
- Capital markets and securities laws, Dar es Salaam Stock Exchange rules and requirements, anti-competition filings and participating in management meetings and presentations. This transaction was unique due its size. It also represented a huge potential investment by foreign investors in Tanzania.
- Stanbic Bank Tanzania Ltd in connection with the Syndicated Facility for Kagera Sugar Project refinancing. She reviewed the term sheet, drafted and registered the finance and security documents, provided advisory services on syndications and provided a legal opinion in relation to the syndication.
- Negotiated the Asset Share Sale and the Shareholders Agreement between Kenya Airways and Precision Air Services Ltd.
- Acting for a Mauritian Company in conducting a legal due diligence on two Tanzanian oil companies (Gapco and Gap Oil) in connection with acquisition of the oil companies.
- Covington and Burlington in the acquisition of a major East African Company, including competition and other regulatory issues arising.
- Linklaters LLP, London on regulatory approvals required for a corporate takeover of the Dominion Petroleum Ltd Group.
- Advising and conducting due diligence on Zantel Tanzania and general corporate approvals and consents for Emirates Telecommunication Corporation, UAE.
- Providing an opinion on the acquisition and transfer of assets of a petroleum company and the relevant regulatory authorities for a petroleum downstream company.
- Reviewing documents of a gas exploration company and providing an opinion on the relevant laws and regulatory authorities on the acquisition, transfer of assets and licences and registration of corporate documents with the relevant authority.
- Statoil ASA with regard to their LNG plant project and acquisition of land.
- Advised a client on the development of the East African Pipeline Project.
- Tanzania International Container Terminal Services Ltd (TICTS) on negotiating with trade unions on collective agreement, disputes on unfair termination and retrenchment at the High Court Labour Division and Commission for Mediation and Arbitration.
- TANESCO in ICSID arbitration proceedings regarding a tariff dispute with Standard Chartered Bank, Hong Kong, involving a Power Purchase Agreement and a variety of loan and security agreements.
- Equity Bank of Kenya and United Bank of Pakistan in the establishment of their banking business in Tanzania.
Practice Areas
Fabiola is a senior tax advisor in our Dar es Salaam office. Prior to joining Bowmans, Fabiola practiced in the tax department of one of the Big Four accounting firms (PricewaterhouseCoopers Tanzania and partly PricewaterhouseCoopers South Africa) for over nine years.
Fabiola graduated with a Bachelor of Commerce in Accounting degree (Hons) from the University of Dar es Salaam. She is also a member of the Association of Chartered Certified Accountants (ACCA). Fabiola also completed an Advanced Course in Value Added Tax (NQF Level: 8) from the University of South Africa (UNISA).
Fabiola is registered with Tanzania Revenue Authority as a Tax Consultant.
Relevant Experience
In the course of her tax career, Fabiola has gained an understanding of various industries/sectors such as telecommunication, mining, oil and gas, manufacturing and financial services. Specific experience is set out below:
Tax advisory/consulting
- Fabiola has advised on tax implications and compliance requirements for various transactions carried out by companies in various industries. This includes:
- Advising on tax implications on day-to-day arrangements of businesses in Tanzania including review of contracts and advising on potential exposures or tax saving opportunities. With respect to Customs, she has provided assistance to clients that ranges from queries relating to pre-importation to addressing matters raised by the Tanzania Revenue Authority (TRA) during their post clearance audits.
- Advisory on restructuring and reorganization of group entities specifically on potential tax implications of mergers and acquisitions (purchase of shares or assets), refinancing arrangements and setting up of shared service centers;
- Carrying out tax health checks and due diligence assignments to ensure compliance with the law and recommending corrective measures; and
- Conducting general and specific tax training.
Dispute resolution
- This forms a significant part of Fabiola’s experience and through numerous audits conducted by the TRA, she has had an opportunity to assist clients in handling the audit queries, preparation and filing of notices of objection and related correspondences with the TRA and filing of appeals with the Tanzanian Appellate Bodies. At times, she has appeared as a subject matter expert during hearing of these appeals.
Tax Compliance
- Fabiola has an understanding of compliance requirements in respect of various tax returns such as Corporate Income Tax, Withholding tax, Payroll taxes (including PAYE, SDL, WCF and Pension contributions), Value Added Tax, Excise duty and local levies such as Service levy.
- With regards to Zanzibar, Fabiola has an in-depth understanding of non-union taxes and levies such as VAT, Excise duty and Stamp duty, that are administered by the Zanzibar Revenue Board (ZRB).
Participation in tax reform on behalf of business associations
- Fabiola has been involved in presenting tax challenges facing certain industries and proposing adoption of best tax practices to the Ministry of Finance (through the Task Force for Tax reform) and the Parliamentary National Budget Committee. For instance, Fabiola was actively involved in pre-budget lobbying for the removal of Value Added Tax on ancillary transport services in respect of transit goods and removal of a local levy (Railways Development Levy) on supply of Jet-A1 fuel, following which amendments were made by the Government to implement the proposed changes. Furthermore, Fabiola has actively assisted the communications industry in achieving a centralized collection system for payment of Service Levy to avoid potential disputes with Local Government Authorities.
- In this process, Fabiola has gained considerable knowledge on how these industries operate and has had an opportunity to appreciate the challenges faced in terms of tax policies and how the Government may be engaged to resolve them.
Practice Areas
Jacqueline Tarimo is a senior associate in our Dar es Salaam office.
She specializes in corporate, finance, banking, telecommunications, competition and aviation law. Jacqueline is a member of the Tanganyika Law Society and the East Africa Law Society.
She has an LLB (Hons) from the University of Dar Es Salaam, Tanzania, and an LLM in International Commercial Law from the University of Kent, Canterbury, UK.
Relevant Experience
Jacqueline’s experience has covered:
- Advising the Abraaj Group (Abraaj Investment Management Limited, Cayman Islands) in relation to conducting a legal due diligence on the Tanzanian subsidiary company (Doya Distribution Ltd) of Abraaj and issued a legal opinion on the status of the local company. This was ahead of a proposed investment which involved creating a special purpose vehicle to acquire 49.99% of Agathon Holdings (also referred to as Pearl Group of Companies) and entering into a shareholders’ agreement with Trendview Holdings in order to regulate their respective rights and obligations as shareholders in Agathon Holdings/Pearl.
- Advising Zhonghong Holding Co. Ltd in relation to the Tanzanian aspects of its acquisition of 90.5% of the issued shares of Abercrombie & Kent Group of Companies SA. (Estimated deal value: USD 412 million).
- Tanzanian counsel to Carlyle Group in relation to its acquisition of a majority interest in AK Life Sciences, a manufacturer and seller of parenteral drugs and a distributor of pharmaceutical products, from Kiboko Holdings.
- Counsel to CDC Group Plc on instructions from Clifford Chance LLP, in relation to the USD 180 million equity investment in Liquid Telecom, which will enable Liquid Telecom to expand broadband connectivity to some of the most underserved markets across Africa and support the continent’s thriving tech start-up ecosystem. This is the CDC’s first direct investment in an African telecoms company in over twenty years, and its largest single investment since it acquired the pan-African power company, Globeleq in early 2015.
- Advising Rio Tinto Mining & Exploration Limited in relation to a proposed transaction with Strandline Resources Limited and its subsidiaries, Active Resources (T) Limited and Tanzanian Graphite (T) Limited.
- Advising Berger International Private Limited in respect of acquisition of Crouch Limited (Mauritius) specifically in relation to its Tanzania subsidiary – Insignia Limited.
- Advising Onomo Hotels on potential acquisition of Holiday Inn Hotel.
- Advising Hollard International Holdings in relation to its acquisition of MMI Holdings businesses in Tanzania (Metropolitan Insurance and Metropolitan Life Assurance).
- Providing legal advice and assisting in setting up of financial institutions such as the United Bank Ltd (UBL Bank Tanzania Ltd).
- Advising a number of financial institutions such as the Standard Chartered Bank, UK on the creation of charges, drafting requisite documents and perfecting securities.
- Advising mining companies such as the Continental Group and the Guardian Group on mineral rights.
- Advising and assisting investors in the incorporation of local companies and registering foreign branches in Tanzania.
- Preparing various corporate documents and assisting with the registration and filings of them with necessary government authorities.
- Obtaining necessary licences, permits and certificates for operating a business in Tanzania for entities such as Knauf Gypsum Tanzania Ltd and the Modern Times Group (MTG).
- Conducting legal due diligence on targeted entities and advising on potential legal risks and regulatory compliance with the law regulating mergers and acquisitions for entities like Knauf International GmbH, Viettel and American Tower Company.
- Advising on oil and gas investment projects for companies like Dodsal Group Companies, Ophir Energy plc, and Beach Energy (Pty) Ltd.
- Providing legal advice on capital markets and securities and in particular assisting companies such as Uchumi Supermarkets Kenya Ltd in cross-listing on the Dar Es Salaam Stock Exchange.
- Advising telecommunications companies such as Modern Times Group (MTG) and Orange Business Services on regulatory matters, operating and licensing requirements.
- Advising on insolvency and liquidation procedures to companies like Afsat Communications Tanzania Ltd.
- Advising and undertaking a competition audit for La Farge on its subsidiary company – the Mbeya Cement Company.
- Advising Cessna Finance Corporation/ Textron Aviation, SMBC Aviation Capital and ICBC Aviation Company Ltd on aircraft finance, leasing, sale and purchase transactions, and on registration and de-registration of aircrafts at the aircraft registry.
- Handling company secretarial matters and advising on various corporate and regulatory compliance issues for companies such as Modern Times Group (MTG), SEW Eurodrive Ltd, Beach Petroleum and Dodsal Group Companies.
- Advising Caterpillar Financial Services on the financing of a local mining company. This included preparing, registering and filing the necessary corporate documents with relevant government authorities for perfection.
- Advising Swedfund LLP on the sale and purchase of assets and carrying out a transfer of the assets.
- Advising BRAC International on transferring assets and employees to a newly established entity.


