Critical legal appraisal of company dissolution by deregistration in Tanzania

Yusto Lucian Habiye

International Journal of Law and Management, 2025, vol. 68, issue 6, 981-994

Abstract: PurposeThis paper critically appraises the legal framework governing company dissolution by deregistration in Tanzania. It aims to highlight legal conflicts, procedural challenges and implications for various company types, including dormant, defunct and active entities.Design/methodology/approachUsing a library-based (black-letter law) methodology, the study thoroughly analyzes authoritative legal texts, including the Companies Act, case law and related legal sources. This approach identifies issues within the framework, such as dual punishment, the conclusiveness of incorporation certificates and the Registrar of Companies’ (ROC) powers.FindingsThe study reveals significant procedural and legal issues in the deregistration framework, such as contradictions in penal provisions, potential conflicts of interest for the ROC and limited provisions for companies seeking dormancy status. These issues undermine procedural fairness and stakeholder protections.Originality/valueThis paper offers an in-depth critique of Tanzania’s deregistration laws, recommending legislative amendments to enhance clarity, fairness and compliance with fundamental legal principles, such as natural justice and corporate autonomy.

Keywords: Deregistration; Company dissolution; Registrar of companies; Legal framework; Dormancy status; Legislative amendments (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijlmap:ijlma-11-2024-0415

DOI: 10.1108/IJLMA-11-2024-0415

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