Keep Us Strong WikiLeaks logo

Currently released so far... 97115 / 251,287

Articles

Browse latest releases

Browse by creation date

Browse by origin

A B C D F G H I J K L M N O P Q R S T U V W Y Z

Browse by tag

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
ETRD EAGR ETTC EAID ECON EFIN ECIN EINV ELAB EAIR ENRG EPET EWWT ECPS EIND EMIN ELTN EC ETMIN EUC EZ ET ELECTIONS ENVR EU EUN EG EINT ER ECONOMICS ES EMS ENIV EEB EN ECE ECOSOC EK ENVIRONMENT EFIS EI EWT ENGRD ECPSN EXIM EIAD ERIN ECPC EDEV ENGY ECTRD EPA ESTH ECCT EINVECON ENGR ERTD EUR EAP EWWC ELTD EL EXIMOPIC EXTERNAL ETRDEC ESCAP ECO EGAD ELNT ECONOMIC ENV ETRN EIAR EUMEM ENRGPARMOTRASENVKGHGPGOVECONTSPLEAID EREL ECOM ECONETRDEAGRJA ETCC ETRG ECONOMY EMED ETR ENERG EITC EFINOECD EURM EENG ERA EXPORT ENRD ECONEINVETRDEFINELABETRDKTDBPGOVOPIC EGEN EBRD EVIN ETRAD ECOWAS EFTA ECONETRDBESPAR EGOVSY EPIN EID ECONENRG EDRC ESENV ETT EB ENER ELTNSNAR ECHEVARRIA ETRC EPIT EDUC ESA EFI ENRGY ESCI EE EAIDXMXAXBXFFR EETC ECIP EIAID EIVN EBEXP ESTN EING EGOV ETRA EPETEIND ELAN ETRDGK EAIDRW ETRDEINVECINPGOVCS EPEC ENVI ELN EAG EPCS EPRT EPTED ETRB EUM EAIDS EFIC EFINECONEAIDUNGAGM EAIDAR ESF EIDN ELAM EDU EV EAIDAF ECN EDA EXBS EINTECPS ENRGTRGYETRDBEXPBTIOSZ EPREL EAC EINVEFIN ETA EAGER EINDIR ECA ECLAC ELAP EITI EUCOM ECONEFINETRDPGOVEAGRPTERKTFNKCRMEAID EARG ELDIN EINVKSCA ENNP EFINECONCS EFINTS ECCP ETC EAIRASECCASCID EINN ETRP EAIDNI EFQ ECOQKPKO EGPHUM EBUD ECONEINVEFINPGOVIZ ENERGY ELB EINDETRD EMI ECONEFIN EIB EURN ETRDEINVTINTCS EIN EFIM ETIO ELAINE EMN EATO EWTR EIPR EINVETC ETTD ETDR EIQ ECONCS EPPD ENRGIZ EISL ESPINOSA ELEC EAIG ESLCO EUREM ENTG ERD EINVECONSENVCSJA EEPET EUNCH ECINECONCS ETRO ETRDECONWTOCS ECUN EFND EPECO EAIRECONRP ERGR ETRDPGOV ECPN ENRGMO EPWR EET EAIS EAGRE EDUARDO EAGRRP EAIDPHUMPRELUG EICN ECONQH EVN EGHG ELBR EINF EAIDHO EENV ETEX ERNG ED
KMDR KPAO KPKO KJUS KCRM KGHG KFRD KWMN KDEM KTFN KHIV KGIC KIDE KSCA KNNP KHUM KIPR KSUM KISL KIRF KCOR KRCM KPAL KWBG KN KS KOMC KSEP KFLU KPWR KTIA KSEO KMPI KHLS KICC KSTH KMCA KVPR KPRM KE KU KZ KFLO KSAF KTIP KTEX KBCT KOCI KOLY KOR KAWC KACT KUNR KTDB KSTC KLIG KSKN KNN KCFE KCIP KGHA KHDP KPOW KUNC KDRL KV KPREL KCRS KPOL KRVC KRIM KGIT KWIR KT KIRC KOMO KRFD KUWAIT KG KFIN KSCI KTFIN KFTN KGOV KPRV KSAC KGIV KCRIM KPIR KSOC KBIO KW KGLB KMWN KPO KFSC KSEAO KSTCPL KSI KPRP KREC KFPC KUNH KCSA KMRS KNDP KR KICCPUR KPPAO KCSY KTBT KCIS KNEP KFRDCVISCMGTCASCKOCIASECPHUMSMIGEG KNNB KGCC KINR KPOP KMFO KENV KNAR KVIR KDRG KDMR KFCE KNAO KDEN KGCN KICA KIMMITT KMCC KLFU KMSG KSEC KUM KCUL KMNP KSMT KCOM KOMCSG KSPR KPMI KRAD KIND KCRP KAUST KWAWC KTER KCHG KRDP KPAS KITA KTSC KPAOPREL KWGB KIRP KJUST KMIG KLAB KTFR KSEI KSTT KAPO KSTS KLSO KWNN KPOA KHSA KNPP KPAONZ KBTS KWWW KY KJRE KPAOKMDRKE KCRCM KSCS KWMNCI KESO KWUN KPLS KIIP KEDEM KPAOY KRIF KGICKS KREF KTRD KFRDSOCIRO KTAO KJU KWMNPHUMPRELKPAOZW KEN KO KNEI KEMR KKIV KEAI KWAC KRCIM KWCI KFIU KWIC KCORR KOMS KNNO KPAI KBWG KTTB KTBD KTIALG KILS KFEM KTDM KESS KNUC KPA KOMCCO KCEM KRCS KWBGSY KNPPIS KNNPMNUC KWN KERG KLTN KALM KCCP KSUMPHUM KREL KGH KLIP KTLA KAWK KWMM KVRP KVRC KAID KSLG KDEMK KX KIF KNPR KCFC KFTFN KTFM KPDD KCERS KMOC KDEMAF KMEPI KEMS KDRM KEPREL KBTR KEDU KNP KIRL KNNR KMPT KISLPINR KTPN KA KJUSTH KPIN KDEV KTDD KAKA KFRP KWNM KTSD KINL KJUSKUNR KWWMN KECF KWBC KPRO KVBL KOM KFRDKIRFCVISCMGTKOCIASECPHUMSMIGEG KEDM KFLD KLPM KRGY KNNF KICR KIFR KM KWMNCS KAWS KLAP KPAK KDDG KCGC KID KNSD KMPF KPFO KDP KCMR KRMS KNPT KNNNP KTIAPARM KDTB KNUP KPGOV KNAP KNNC KUK KSRE KREISLER KIVP KQ KTIAEUN KPALAOIS KRM KISLAO KWM KFLOA
PHUM PINR PTER PGOV PREL PREF PL PM PHSA PE PARM PINS PK PUNE PO PALESTINIAN PU PBTS PROP PTBS POL POLI PA PGOVZI POLMIL POLITICAL PARTIES POLM PD POLITICS POLICY PAS PMIL PINT PNAT PV PKO PPOL PERSONS PING PBIO PH PETR PARMS PRES PCON PETERS PRELBR PT PLAB PP PAK PDEM PKPA PSOCI PF PLO PTERM PJUS PSOE PELOSI PROPERTY PGOVPREL PARP PRL PNIR PHUMKPAL PG PREZ PGIC PBOV PAO PKK PROV PHSAK PHUMPREL PROTECTION PGOVBL PSI PRELPK PGOVENRG PUM PRELKPKO PATTY PSOC PRIVATIZATION PRELSP PGOVEAIDUKNOSWGMHUCANLLHFRSPITNZ PMIG PREC PAIGH PROG PSHA PARK PETER POG PHUS PPREL PS PTERPREL PRELPGOV POV PKPO PGOVECON POUS PGOVPRELPHUMPREFSMIGELABEAIDKCRMKWMN PWBG PMAR PREM PAR PNR PRELPGOVEAIDECONEINVBEXPSCULOIIPBTIO PARMIR PGOVGM PHUH PARTM PN PRE PTE PY POLUN PPEL PDOV PGOVSOCI PIRF PGOVPM PBST PRELEVU PGOR PBTSRU PRM PRELKPAOIZ PGVO PERL PGOC PAGR PMIN PHUMR PVIP PPD PGV PRAM PINL PKPAL PTERE PGOF PINO PHAS PODC PRHUM PHUMA PREO PPA PEPFAR PGO PRGOV PAC PRESL PORG PKFK PEPR PRELP PREFA PNG PGOVPHUMKPAO PRELECON PINOCHET PFOR PGOVLO PHUMBA PRELC PREK PHUME PHJM POLINT PGOVPZ PGOVKCRM PGOVE PHALANAGE PARTY PECON PEACE PROCESS PLN PRELSW PAHO PEDRO PRELA PASS PPAO PGPV PNUM PCUL PGGV PSA PGOVSMIGKCRMKWMNPHUMCVISKFRDCA PGIV PRFE POGOV PEL PBT PAMQ PINF PSEPC POSTS PHUMPGOV PVOV PHSAPREL PROLIFERATION PENA PRELTBIOBA PIN PRELL PGOVPTER PHAM PHYTRP PTEL PTERPGOV PHARM PROTESTS PRELAF PKBL PRELKPAO PKNP PARMP PHUML PFOV PERM PUOS PRELGOV PHUMPTER PARAGRAPH PERURENA PBTSEWWT PCI PETROL PINSO PINSCE PQL PEREZ PBS

Browse by classification

Community resources

courage is contagious

Viewing cable 09DARESSALAAM206, APR ENERGY: CONFLICTING MESSAGES FROM TANZANIAN GOVERNMENT

If you are new to these pages, please read an introduction on the structure of a cable as well as how to discuss them with others. See also the FAQs

Understanding cables
Every cable message consists of three parts:
  • The top box shows each cables unique reference number, when and by whom it originally was sent, and what its initial classification was.
  • The middle box contains the header information that is associated with the cable. It includes information about the receiver(s) as well as a general subject.
  • The bottom box presents the body of the cable. The opening can contain a more specific subject, references to other cables (browse by origin to find them) or additional comment. This is followed by the main contents of the cable: a summary, a collection of specific topics and a comment section.
To understand the justification used for the classification of each cable, please use this WikiSource article as reference.

Discussing cables
If you find meaningful or important information in a cable, please link directly to its unique reference number. Linking to a specific paragraph in the body of a cable is also possible by copying the appropriate link (to be found at theparagraph symbol). Please mark messages for social networking services like Twitter with the hash tags #cablegate and a hash containing the reference ID e.g. #09DARESSALAAM206.
Reference ID Created Released Classification Origin
09DARESSALAAM206 2009-03-30 02:49 2011-08-25 00:00 UNCLASSIFIED//FOR OFFICIAL USE ONLY Embassy Dar Es Salaam
VZCZCXRO3222
RR RUEHBZ RUEHDU RUEHJO RUEHMR RUEHRN
DE RUEHDR #0206 0890249
ZNR UUUUU ZZH
R 300249Z MAR 09
FM AMEMBASSY DAR ES SALAAM
TO RUEHC/SECSTATE WASHDC 8374
INFO RUCPDOC/DEPT OF COMMERCE WASHDC
RUEATRS/DEPT OF TREASURY WASHINGTON DC
RUEHLMC/MCC WASHINGTON DC
RUCNSAD/SOUTHERN AF DEVELOPMENT COMMUNITY COLLECTIVE
RUEHNR/AMEMBASSY NAIROBI 1213
RUEHKM/AMEMBASSY KAMPALA 3371
RUEHLGB/AMEMBASSY KIGALI 1298
RUEHJB/AMEMBASSY BUJUMBURA 2849
UNCLAS DAR ES SALAAM 000206 
 
SIPDIS 
SENSITIVE 
 
AF/E FOR JLIDDLE, AF/EPS FOR ABREITER, INR/RAA FOR FEHRENREICH 
PASS USTR FOR PATRICK COLEMAN, WILLIAM JACKSON 
COMMERCE FOR BECKY ERKUL 
TREASURY FOR REBECCA KLEIN 
NAIROBI PASS FCS 
 
E.O. 12958:  N/A 
TAGS: PGOV ECON EINV ETRD TZ
SUBJECT: APR ENERGY: CONFLICTING MESSAGES FROM TANZANIAN GOVERNMENT 
 
REF A: Dar es Salaam 120 and prior 
 
1. (SBU) Summary. Department of Commerce DAS Holly Vineyard 
discussed the ongoing tax issue concerning Florida-based APR Energy, 
LLC, (ref a) with several GOT officials during her March 16-19 visit 
to Dar es Salaam.  While the Ministry of Energy and Minerals 
supported APR's position on the intent of the contract that lies at 
the center of the dispute, Ministry of Finance (MOF) and Tanzania 
Revenue Authority (TRA) insist that APR must appeal the claimed tax 
through the formal Tanzanian channels.  APR representative Jake 
Kennedy said the company remained open to a settlement, but only if 
the GOT authorizes export of the company's equipment. End Summary. 
 
2. (SBU) Acting Commissioner for Energy Prosper Victus told Vineyard 
that the spirit of the 2006 contract was for Tanesco, Tanzania's 
energy parastatal, to assume responsibility for the taxes that 
currently are in dispute.  He said the case was "unfortunate," and 
that the contract had been executed with too much haste.  Victus 
said he had discussed the case with MOF and expressed confidence 
that the dispute would be resolved, perhaps by MOF arranging for a 
tax exemption.  Victus suggested we advise other companies bidding 
on Tanesco projects to be sure all loopholes are well covered, but 
added that we should consider the APR dispute an isolated case. 
 
3. (SBU) TRA Commissioner for Tax Investigation Lusekelo Mwaseba 
reiterated TRA's position, that APR - not Tanesco - is the relevant 
taxpayer and accordingly must either pay the claimed tax or use the 
proper channels for appeal.  Mwaseba referred to the Attorney 
General's ruling that the 2006 contract did not exempt APR from 
paying corporate tax, and repeated TRA's insistence that APR pay the 
"agreed" withholding taxes on its employees.  Mwaseba added that at 
the February meeting between GOT and APR's local attorney and 
accountant, APR had been given the opportunity to file an objection 
to the claimed tax.  He said TRA had not received an objection. 
Mwaseba said pointedly that TRA had exercised great restraint by not 
auctioning the seized plant.  DAS Vineyard expressed appreciation 
that the plant had not been auctioned, noting that such an act would 
be seen as expropriatory. 
 
4. (SBU) MOF PS Ramadhani Khijjah covered much of the same ground as 
TRA.  He stressed that MOF, while setting policy, does not have a 
formal role in tax disputes, which should be handled through the Tax 
Appeals Board and Tax Appeals Tribunal.  Khijjah suggested APR 
exhaust all local avenues for appeal before considering 
international arbitration.  Khijjah said APR and TRA should agree on 
the exact amount of tax in dispute, then report back to the 
interagency group chaired by the Ministry of Energy and Minerals. 
Khijjah suggested we advise other U.S. companies interested in doing 
business with the GOT or parastatals like Tanesco that they should 
be sure to know local laws well. 
 
5. (SBU) DAS Vineyard also raised the APR dispute in her meetings 
with the Ministry of Industry, Trade and Marketing and the Tanzania 
Investment Center.  Officials from both organizations expressed 
concern and offered to contact MOF. 
 
6. (SBU) APR Project Coordinator Jake Kennedy told Vineyard that 
APR's accountant was in the process of completing an audit to 
determine the total tax in dispute (though he complained that APR 
was in effect paying for work TRA should already have done).  Once 
that information was presented to the GOT, he hoped there might be 
an avenue for resolution, especially if the figure turned out to be 
much smaller than the approximately USD 10 million claimed by TRA. 
Kennedy emphasized that APR would be willing to make a deposit in an 
escrow account or some other mechanism to launch a formal appeal, 
but only if the GOT would expressly permit export of APR's seized 
plant.  Otherwise, APR would take all available legal action. 
Kennedy said he hoped to avoid that step, not least because of its 
impact on future APR business in East Africa. 
 
7. (U) DAS Vineyard has cleared this cable. 
 
ANDRE