No.

5 The Finance Act 2022

_____________________________________________________________________

v ISSN 085 - 0331X

THE UNITED REPUBLIC OF TANZANIA

No. 5 30thJune, 2022
ACT SUPPLEMENT
to the Gazette of the United Republic of Tanzania No.5. Vol. 103 dated 30thJune, 2022
Printed by the Government Printer, Dodoma by Order of Government

//
THE FINANCE ACT, 2022

ARRANGEMENT OF PARTS

Part Title

PART I PRELIMINARY PROVISIONS

PART II AMENDMENT OF THE ANIMAL DISEASES ACT,

(CAP. 156)

PART III AMENDMENT OF THE BANK OF TANZANIA ACT,

(CAP. 197)

PART IV AMENDMENT OF THE BUSINESS NAMES

(REGISTRATION) ACT, (CAP. 213)

PART V AMENDMENT OF THE CASHEWNUT INDUSTRY

ACT, (CAP. 203)

PART VI AMENDMENT OF THE COMPANIES ACT, (CAP.

212)

PART VII AMENDMENT OF THE COPYRIGHT AND

NEIGHBOURING RIGTHS ACT, (CAP. 218)

PART VIII AMENDMENT OF THE DAIRY INDUSTRY ACT,

(CAP. 262)

PART IX AMENDMENT OF THE EXCISE (MANAGEMENT

AND TARIFF) ACT, (CAP. 147)
PART X AMENDMENT OF THE ELECTRONIC AND POSTAL
COMMUNICATIONS ACT, (CAP. 306)

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PART XI AMENDMENT OF THE ENERGY AND WATER

UTILITIES REGULATORY AUTHORITY ACT,
(CAP. 414)

PART XII AMENDMENT OF THE EXPORT TAX ACT,

(CAP. 196)

PART XIII AMENDMENT OF THE FERTILIZERS ACT, (CAP.

378)

PART XIV AMENDMENT OF THE FOREIGN VEHICLES

TRANSIT CHARGES ACT, (CAP. 84)

PART XV AMENDMENT OF THE GAMING ACT, (CAP. 41)

PART XVI AMENDMENT OF THE GOVERNMENT LOANS,

GUARANTEES AND GRANTS ACT, (CAP. 134)

PART XVII AMENDMENT OF THE HIDES, SKINS AND

LEATHER TRADE ACT, (CAP. 120)

PART XVIII AMENDMENT OF THE INCOME TAX ACT, (CAP.

332)

PART XIX AMENDMENT OF THE INSURANCE ACT, (CAP.

394)

PART XX AMENDMENT OF THE LAND ACT, (CAP. 113)

PART XXI AMENDMENT OF THE LAND TRANSPORT

REGULATORY AUTHORITY ACT, (CAP. 413)

PART XXII AMENDMENT OF THE LOCAL GOVERNMENT

FINANCE ACT, (CAP. 290)

PART XXIII AMENDMENT OF THE LOCAL GOVERNMENT

(DISTRICT AUTHORITIES) ACT, (CAP. 287)

PART XXIV AMENDMENT OF THE LOCAL GOVERNMENT

(URBAN AUTHORITIES) ACT, (CAP. 288)

PART XXV AMENDMENT OF THE MINING ACT, (CAP. 123)

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PART XXVI AMENDMENT OF THE NATIONAL PAYMENT

SYSTEMS ACT, (CAP. 437)

PART XXVII AMENDMENT OF THE OCCUPATIONAL SAFETY

AND HEALTH ACT, (CAP. 297)

PART XXVIII AMENDMENT OF THE PORTS ACT, (CAP. 166)

PART XXIX AMENDMENT OF THE TANZANIA INVESTMENT

ACT, (CAP. 38)

PART XXX AMENDMENT OF THE TANZANIA REVENUE

AUTHORITY ACT, (CAP. 399)

PART XXXI AMENDMENT OF THE TANZANIA SHIPPING

AGENCIES ACT, (CAP.415)
PART XXXII AMENDMENT OF THE TAX ADMINISTRATION
ACT, (CAP. 438)
PART XXXIII AMENDMENT OF THE TAX REVENUE APPEALS
ACT, (CAP. 408)

PART XXXIV AMENDMENT OF THE TRUSTEES

INCORPORATION ACT, (CAP. 318)

PART XXXV AMENDMENT OF THE VALUE ADDED TAX ACT,

(CAP. 148)

PART XXXVI AMENDMENT OF THE VOCATIONAL EDUCATION

AND TRAINING ACT, (CAP. 82)

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THE UNITED REPUBLIC OF TANZANIA

NO. 5 OF 2022
I ASSENT

SAMIA SULUHU HASSAN,

President

[30th June, 2022]

An Act to impose and alter certain taxes, duties, levies, fees and to
amend certain written laws relating to the collection and
management of public revenues.

ENACTED by the Parliament of the United Republic of Tanzania.

PART I
PRELIMINARY PROVISIONS

Short title 1. This Act may be cited as the Finance Act, 2022.

Commence 2. This Act shall come into operation on the 1st day
ment
of July, 2022.

PART II
AMENDMENT OF THE ANIMAL DISEASES ACT,
(CAP. 156)

Construction 3. This Part shall be read as one with the Animal

Cap. 156
Diseases Act, hereinafter referred to as the “principal Act.”

Amendment 4. The principal Act is amended in section 3(2) by

of section 3
inserting the words “and prescribe the use of” between the
words “pesticide” and “vaccines” appearing in paragraph (g).

PART III
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AMENDMENT OF THE BANK OF TANZANIA ACT,

(CAP. 197)

Construction 5. This Part shall be read as one with the Bank of

Cap. 197
Tanzania Act, hereinafter referred to as the “principal Act.”

Amendment 6. The principal Act is amended in section 35 by

of section 35
deleting subsection (2) and substituting for it the following:
“(2) The total amount outstanding at
any time of advances made by the Bank under
this section and section 34 shall not exceed
eighteen percentum of the budgeted domestic
revenues of each of Governments as defined
in section 36.”.

Amendment 7. The principal Act is amended in section 36(1) by

of section 36
inserting the word “domestic” between the words
“budgeted” and “revenues.
PART IV
AMENDMENT OF THE BUSINESS NAMES (REGISTRATION) ACT,
(CAP. 213)
Construction 8. This Part shall be read as one with the Business
Cap. 213
Names (Registration) Act, hereinafter referred to as the
“principal Act”.
Amendment 9. The principal Act is amended in section 2 by
of section 2
adding in the appropriate alphabetical order the following
new definition:
““beneficial owner” has the meaning ascribed to it
Cap. 423 under the Anti-Money Laundering Act;”.
Amendment 10. The principal Act is amended in section 4 by
of section 4
deleting paragraph (a) and substituting for it the following:
“(a) every firm having a place of business in
Tanzania;”.
Amendment 11. The principal Act is amended in section 6(1) by
of section 6
inserting the words “and beneficial owners of the
partnership” immediately after the word “partners”
appearing in paragraph (d).
Amendment 12. The principal Act is amended in section 13, by-
of section 13
(a) designating the content of section 13 as subsection
(1); and

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(b) adding immediately after subsection (1) as

designated the following:
“(2) A person who-
(a) fails to provide information to the
Registrar regarding change in
beneficial ownership of the
partnership; or

(b) fails to provide the Registrar with

statement of particulars
containing information on the
beneficial owners of the
partnership,
commits an offence and shall, upon
conviction, be liable to a fine of not less than
one million shillings but not exceeding five
million shillings.”.

Amendment 13. The principal Act is amended in section 21, by-

of section 21

(a) adding immediately after subsection (1) the

following:
“(2) Notwithstanding subsection (1),
information on the beneficial owners of a
business held by the Registrar in the
register of beneficial owners shall be
accessible to-
(a) national competent authorities
with designated
responsibilities for combating
money laundering and terrorist
financing;
(b) national competent authorities
that have the function of
investigating or prosecuting
offences related to money
laundering and terrorist
financing, or of tracing,
seizing, freezing and
confiscating criminal assets;
(c) the Financial Intelligence
Unit;
(d) the Tanzania Revenue
Authority;
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(e) any other national competent

authority, other than the
authorities specified in
paragraphs (a), (b) and (c)
which are responsible for the
prevention of money
laundering and funding of
terrorism; and
(b) renumbering subsection (2) as subsection (3).

PART V
AMENDMENT OF THE CASHEWNUT INDUSTRY ACT,
(CAP. 203)

Construction 14. This Part shall be read as one with the Cashewnut
Cap. 203
Industry Act, hereinafter referred to as the “principal Act”.

Amendment 15. The principal Act is amended in section 17A by

of section
17A deleting subsection (2) and substituting for it the following:
“(2) The total amount of export levy
collected under subsection (1) shall be
distributed in the following manner:
(a) 50% shall be remitted to the
Ministry responsible for
agriculture for agricultural input
subsidy and the Agriculture
Development Fund; and
(b) 50% shall be remitted to the
Consolidated Fund.”.

PART VI
AMENDMENT OF THE COMPANIES ACT,
(CAP. 212)

Construction 16. This Part shall be read as one with the Companies
Cap. 212
Act, hereinafter referred to as the “principal Act”.
Amendment 17. The principal Act is amended in section 2 by
of section 2
deleting the definition of the term “beneficial owner” and
substituting for it the following:
““beneficial owner” has the meaning ascribed to it
Cap. 423
under the Anti-Money Laundering Act;”.
Amendment 18. The principal Act is amended in section 115 by
of section
115 deleting subsection (5) and substituting for it the following:

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“(5) Where a company fails to comply

with subsection (1), (2), (4) or (6), the
company and every officer of the company
who is in default shall be liable to a fine of not
less than one hundred thousand shillings but
not exceeding one million shillings.”.

Amendment 19. The principal Act is amended in section 116(4)

of section
116 by deleting the words “default fine” and substituting for them
the words “fine of not less than one hundred thousand
shillings but not exceeding one million shillings”.

Amendment 20. The principal Act is amended in section 393 by

of section
393 adding a proviso immediately after subsection (2) as follows:
“Provided that, the liquidator shall be
responsible for maintaining accounting
records and underlying documentations
relating to the dissolution of a company for a
period of at least ten years from the date of
dissolution.”.

PART VII
AMENDMENT OF THE COPYRIGHT AND NEIGHBOURING RIGHTS ACT,
(CAP. 218)

Construction 21. This Part shall be read as one with the Copyright
Cap. 218 and Neighbouring Rights Act, hereinafter referred to as the
“principal Act”.

General 22. The principal Act is amended generally by

amendment
deleting the words “Society” and “Society’s” and
substituting for them the words “Office” and “Office’s”
respectively.

Amendment 23. The principal Act is amended in section 4 by

of section 4
inserting in their appropriate alphabetical order the following
definitions:
““collective management” means the exercise
of copyright and related rights by
organisations acting in the interest and
on behalf of the owners of rights;
“collective management organisation” means
an organisation or body exercising

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copyright or related rights on behalf of

the owners of rights, whose main
object is to negotiate for the collection
and distribution of royalties and the
granting of licenses in respect of
copyright works or performer’s rights
in return of an administrative fee;”.

Amendment 24. The principal Act is amended in section 46 by

of section 46
deleting the marginal note and substituting for it the
following:
“Administration of copyright and
neighbouring rights”.

Repeal and 25. The principal Act is amended by repealing

replacement
of section 47 and replacing for it the following:
section 47
“Functions 47. The functions of the Copyright
of Office Office shall be to-
(a) promote and protect the interest
of holders of copyright and
neighbouring rights in the
administration of copyright;
(b) maintain registers of works,
productions and associations of
authors, performers, translators,
producers of sound recordings,
broadcasters and publishers;
(c) search for, identify and publish
the rights of owners;
(d) collect and distribute royalties in
respect of copyright works or
performers rights in areas where
collective management
organisations do not operate;
(e) print, publish, issue or circulate
any information, report,
periodical, books, pamphlet,
leaflet or any other material
relating to copyright and rights
of performers, producers of
sound recordings and
broadcasters;

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(f) supervise and issue licenses to

the collective management
organisations to administer the
rights of their members;
(g) give assistance in establishing a
collecting organisation for any
class of copyright owners;
(h) deal with issues of anti-piracy;
and
(i) advise the Minister on all
matters relating to copyright.”.

Amendment 26. The principal Act is amended in section 48, by-

of section 48
(a) deleting paragraph (a) and substituting for it the
following:
“(a) to approve the minimum rates of royalties to
be levied in respect of uses to be made of
works licensed by it;”; and
(b) deleting the word “registering” appearing
in paragraph (b) and substituting for it the
word “licensing”.

Addition of 27. The principal Act is amended by adding

section 48A
immediately after section 48 the following:
“Imposition 48A.-(1) There is imposed a
of copyright copyright levy at a rate of 1.5 percent to be
levy
charged on the value of radio/TV set
enabling recording, analogue audio
recorders, analogue video recorders,
CD/DVD copier, digital jukebox and MP 3
player.
(2) The Minister shall, upon
consultation with the Minister responsible
for finance, make regulations prescribing
the manner and modality under which the
levy shall be collected and accounted for.”.

Addition of 28. The principal Act is amended by adding

Part VIA
immediately after Part VI the following new Part:
“PART VIA
COLLECTIVE MANAGEMENT OF COPYRIGHT

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Licensing of 52A.-(1) A collective management

collective
management organisation shall not operate in Tanzania
organisations without a licence issued by the Office.
(2) The Office shall not license a
collective management organisation in
respect of the same bundle of rights and
category of works if there exists another
organisation that has already been licensed
under this Act.
(3) A person who operates as a
collecting organisation without a licence
commits an offence and shall, upon
conviction, be liable to a fine of not less than
ten million shillings but not exceeding
twenty million shillings.
Functions of 52B. The functions of the collective
collective
management management organisations shall be to-
organisation (a) promote and encourage
creativity in the artistic, literary
and scientific fields in Tanzania;
(b) promote and carry out public
awareness on copyright and
neighbouring rights;
(c) pay the royalties to its members
who are the appropriate
beneficiaries;
(d) charge fees as approved by the
Office to the users of copyright
and neighbouring rights;
(e) enter into reciprocal agreements
with foreign societies or other
bodies of authors or
neighbouring rights owners, in
collaboration with the relevant
authorities, in respect of their
members’ works;
(f) foster harmony and
understanding between its
members with the users of their
works for the purpose of
protecting their economic rights;
(g) provide its members or other
persons in need of it, with
information on all matters
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relating to copyright and

neighbouring rights and to give
advice and keep its members
informed about their rights and
interests;
(h) act as an agent for its members in
relation to their copyright and
neighbouring rights interests;
and
(i) do any act necessary in relation
to the copyright and
neighbouring rights and interests
of its members.

Conditions 52C. The Office shall license a

for issuance
of licence collective management organisation where-
(a) it is satisfied that the collective
management organisation is
capable of promoting its
members’ interests and of
discharging its functions and
objectives;
(b) it consists of at least thirty
members;
(c) the organisation is incorporated
Cap. 212 under the Companies Act.

Submission 53D.-(1) A collective management

of financial
year report organisation shall, as soon as reasonably
to Office practicable after the end of each financial
year, submit to the Office-
(a) a report of its operations during
that year; and
(b) a copy of its audited accounts in
respect of that year.
(2) This section shall apply without
prejudice to the obligations of a collective
management organisation under the
provisions of the Companies Act or any
other written law.

Immunity 54E. No matter or thing done by any

member of the Board or an employee of the

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Office shall, if done bonafide in the

execution or purported execution of the
functions conferred upon that member or
employee by this Act, render the member or
employee personally liable for that matter or
thing.

Appeal 54F.-(1) A person who is aggrieved

by any decision or act of the collective
management organisation may, within thirty
days from the date of the decision or act,
appeal to the Office.
(2) Any person aggrieved by the act
or any decision made by the Office may,
within thirty days from the date of the
decision, appeal to the Minister.

Collective 54G. The Minister may, for the

management
organisation purpose of this Part, make regulations
regulations prescribing-
(a) procedure for application,
issuance and cancellation of
licence; and
(b) procedure to be complied by
collective management
organisations in making rules for
collection and distribution of
royalties.”.
PART VIII
AMENDMENT OF THE DAIRY INDUSTRY ACT,
(CAP. 262)
Construction 29. This Part shall be read as one with the Dairy
Cap. 262
Industry Act, hereinafter referred to as the “principal Act”.

Amendment 30. The principal Act is amended in section 10(s) by

of section 10
deleting the words “Tanzania Food, Drugs and Cosmetics
Authority” and substituting for them the words “Tanzania
Bureau of Standards”.
PART IX
AMENDMENT OF THE EXCISE (MANAGEMENT AND TARIFF) ACT,
(CAP. 147)

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Construction 31. This Part shall be read as one with the Excise
Cap. 147
(Management and Tariff) Act, hereinafter referred to as the
“principal Act”.
Amendment 32. The principal Act is amended in section 16 by
of section 16
deleting subsection (3).

Amendment 33. The principal Act is amended in section 18 by

of section 18
deleting subsection (5).

Amendment 34. The principal Act is amended in section 124 by

of section
124 deleting the words “cable, television network or cable
operator” and substituting for them the words “operator of
cable, terrestrial infrastructure, satellite or other technology”.

Amendment 35. The principal Act is amended in section 125(1)

of section
125 by deleting paragraph (e) and substituting for it the
following:
“(e) any pay-to-view television service
provider using cable, terrestrial
infrastructure, satellite or other
technology when the service is
supplied.”.

Amendment 36. The principal Act is amended in the Fourth

of Fourth
Schedule Schedule, by-
(a) adding immediately below Heading 05.01 the
following:
“
Heading H.S. Code Description Unit Old New
No. Rate Rate
17.04 Sugar confectionary
(including white
chocolate), not
containing cocoa.
1704.10.00 - chewing gum,
whether or not sugar-
coated
Locally produced kg Nil Tshs
500.00
Imported kg Nil Tshs
700.00

1704.90.00 - Other
locally produced kg Nil Tshs
500.00
Imported kg Nil Tshs
700.00

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18.06 Chocolate and other

food preparations
containing cocoa
1806.31.00 -- filled, Chocolate in
divided bars etc filled
with cocoa and sugar
preparation
locally produced kg Nil Tshs
500.00
Imported kg Nil Tshs
700.00
1806.32.00 - not filled
locally produced kg Nil Tshs
500.00
Imported kg Nil Tshs
700.00
1806.90.00 -Other
locally produced kg Nil Tshs
500.00
Imported kg Nil Tshs
700.00
19.05 Bread, pastry, cakes,
biscuits and other
bakers’ wares,
whether or not
containing cocoa;
communion wafers,
empty cachets of a
kind suitable for
pharmaceutical use,
sealing wafers, rice
paper and similar
products.
1905.31.00 --Sweet biscuits
locally produced kg Nil Tshs
500.00
Imported kg Nil Tshs
700.00
”
(b) adding the words “except those solely used by
exporters of horticultural products” immediately
after the word “plastics” appearing at the end of
the description of Heading 39.23; and
(c) inserting immediately before Heading 85.23 the
following:

“
Heading H.S. Code Description Unit Old New
No. Rate Rate
85.07 Electric
accumulators,
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including separators
thereof, whether or
not rectangular
(including) square)
8507.10.00 Locally produced u Nil 5%
Imported u Nil 10%
8507.20.00 - other lead-acid
accumulators
Locally produced u Nil 5%
Imported u Nil 10%
”
PART X
AMENDMENT OF THE ELECTRONIC AND POSTAL COMMUNICATIONS ACT,
(CAP. 306)

Construction 37. This Part shall be read as one with the Electronic
Cap. 306 and Postal Communications Act, hereinafter referred to as
the “principal Act”.

Addition of 38. The principal Act is amended by adding

section 164B
immediately after section 164A the following:
“Imposition 164B.-(1) There is imposed a fee to
of fees on be charged on television decoder
television
decoder subscription paid at a rate ranging from 500
subscription to 2,000 shillings.
(2) The Minister shall, upon
consultation with the Minister responsible
for finance, make regulations prescribing
the manner and modality under which the
fee shall be collected and accounted for.”.

PART XI
AMENDMENT OF THE ENERGY AND WATER UTILITIES REGULATORY
AUTHORITY ACT,
(CAP. 414)

Construction 39. This Part shall be read as one with the

Cap. 414
Energy and Water Utilities Regulatory Authority Act,
hereinafter referred to as the “principal Act”.
Amendment of 40. The principal Act is amended in section
section 7
7(1)(b), by-
(a) deleting the word “establish” appearing in
subparagraph (ii) and substituting for it the word
“enforce”; and
(b) deleting the words “standards for the”
appearing in subparagraph (iii).
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PART XII
AMENDMENT OF THE EXPORT TAX ACT,
(CAP. 196)
Construction 41. This Part shall be read as one with the
Cap. 196
Export Tax Act, hereinafter referred to as the “principal
Act”.

Amendment of 42. The principal Act is amended in the

Schedule
Schedule by adding immediately after item 2 the
following:
“
No. Item Rate
3. Copper waste or Thirty percentum of
scrap metals of the value of the
Headings 72.04 and commodity (f.o.b) or
74.04 150 USD per tonne,
whichever is greater.

”
PART XIII
AMENDMENT OF THE FERTILIZERS ACT,
(CAP. 378)

Construction 43. This Part shall be read as one with the

Cap. 378
Fertilizers Act, hereinafter referred to as the “principal
Act”.
Amendment of 44. The principal Act is amended in section 28
section 28
by deleting the phrase “and conform to the standards
prescribed in the regulations”.

PART XIV
AMENDMENT OF THE FOREIGN VEHICLES TRANSIT CHARGES ACT,
(CAP. 84)

Construction 45. This Part shall be read as one with the

Cap. 84
Foreign Vehicles Transit Charges Act, hereinafter
referred to as the “principal Act”.

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Amendment of 46. The principal Act is amended in section 3

section 3
by adding a proviso to subsection (2) as follows:
“Provided that, such charge shall
be charged solely on a round trip to a
destination within Mainland Tanzania.”.

Amendment of 47. The principal Act is amended in the

Schedule
Schedule by deleting the words “USD 16” appearing in
the third column of item 2 and substituting for them the
words “USD 10”.

PART XV
AMENDMENT OF THE GAMING ACT,
(CAP. 41)

Construction 48. This Part shall be read as one with the

Cap. 41
Gaming Act, hereinafter referred to as “the principal
Act”.

Amendment of 49. The principal Act is amended in section 3

section 3
by adding in their appropriate alphabetical order the
following new definitions:
““winning” means the receipt of an
amount of payment or other
consideration including a prize,
award or reward given by way of
money, assets, goods or property
in kind to a person after having
participated in a gaming activity
recognised under this Act;
“withholding agent” means a person
required to withhold gaming tax
on winning from a payment
under this Act and remit the
amount withheld to the
Commissioner;”.
Amendment of 50. The principal Act is amended in section 31-
section 31
(a) in subsection (2)(b) by inserting the word
“monthly” between the words “the” and
“gross”;.
(b) adding immediately after subsection (5) the
following:

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“(6) The provisions of the Tax

Cap. 438 Administration Act relating to the
maintenance of documents, tax
liability, collection and recovery of
tax, imposition of interest, tax
enforcement, objection and appeal
shall apply with respect to gaming tax
under this Act.”.
Amendment of 51. The principal Act is amended in section
section 31A
31A by-
(a) deleting subsection (2) and substituting for it
the following:
“(2) Notwithstanding subsection (1)-
(a) land-based casino shall be taxed at a rate of
twelve percent on the amount or value of
winnings; and
(b)sports betting shall be taxed at a rate of ten
percent on the amount or value of
winnings.”;
(b) deleting subsection (4) and substituting for it the
following:
“(4) For purposes of collecting
gaming tax under subsection (1), the licencee
of a gaming activity in which the wining is
made and paid for, shall be a withholding
agent of a person entitled to the winning and
responsible for-
(a) issuing notifications necessary for
collection of gaming tax on
winning and withholding the
gaming tax at the time of payment
of winning;
(b) remitting the withheld gaming tax
to the Commissioner
electronically on or before the
seventh day of the following
month from the month of payment
of the winning; and
(c) submitting return or certificate of
payment of the withheld gaming
tax to the Commissioner not later
than fifteen days following the end
of each calendar month.

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(5) The Commissioner may, subject to

subsection (4) and in consultation with the
Board, issue guidelines on the mode of
reporting and collection of gaming tax on
winning under this Act.
(6) A licencee or withholding agent
who fails to withhold gaming tax under this
Act shall be responsible to pay the amount of
gaming tax on winning not withheld together
with the interest and penalty as provided for
Cap. 438 under the Tax Administration Act.”.

PART XVI
AMENDMENT OF THE GOVERNMENT LOANS, GUARANTEES
AND GRANTS ACT,
(CAP. 134)
Construction 52. This Part shall be read as one with the
Cap. 134
Government Loans, Guarantees and Grants Act,
hereinafter referred to as the “principal Act”.

Amendment of 53. The principal Act is amended in section 3

section 3
by deleting the proviso to subsection (1) and
substituting for it the following:
“Provided that, the authority
conferred upon the Minister by this
section shall be exercised in such a
manner that the borrowing does not
exceed the sustainability threshold
indicators from debt sustainability
analysis conducted on annual basis or at
any other period as the Minister may
deem appropriate.”.

Amendment of 54. The principal Act is amended in section 19,

section 19
by-
(a) deleting the words “Commissioner for Policy
Analysis” appearing in subsection (1) and
substituting for them the words “Commissioner
responsible for Debt Management”;
(b) by deleting subsection (3) and substituting for it
the following:
“(3)Members of the technical
committee shall be-

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(a) heads of unit involved in debt

management from the respective
institutions as specified under
section 18 of this Act;
(b) head of the institution or division
responsible for national planning in
the Ministry responsible for finance;
(c) Commissioner for policy analysis in
the Ministry responsible for finance;
(d) head of institution or division
responsible for public and private
partnership; and
(e) Treasury Registrar.”.

Repeal and 55. The principal Act is amended by repealing

replacement of
section 20 section 20 and replacing for it the following:
“Secretariat 20. The department
responsible for debt management
within the Ministry shall, in such
manner as may be provided for in the
regulations, constitute the National
Committee Secretariat.”.

PART XVII
AMENDMENT OF THE HIDES, SKINS AND LEATHER TRADE ACT,
(CAP. 120)

Construction 56. This Part shall be read as one with the

Cap. 120
Hides, Skins and Leather Trade Act, hereinafter
referred to as the “principal Act”.

Amendment of 57. The principal Act is amended in section 3-

section 3
(a) in the interpretation of the term “hide” by
adding the words “but does not include
trophy as defined in the Wildlife
Cap. 283 Conservation Act” immediately after the
word “camels”.
(b) in the interpretation of the term “skin” by
deleting the words “animal of the smaller
kinds, including sheep, goat, pigs, reptiles,
birds and fishes or the immature animals of
larger species including calves” and
substituting for them the words “domestic
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animal of the smaller kind, including

sheep, goat, pigs, birds and fishes or the
immature animals of larger species
including calves but does not include
trophy as defined in the Wildlife
Cap. 283 Conservation Act”.

PART XVIII
AMENDMENT OF THE INCOME TAX ACT,
(CAP. 332)

Construction 58. This Part shall be read as one with the

Cap. 332
Income Tax Act, hereinafter referred to as the
“principal Act.”

Amendment of 59. The principal Act is amended in section 3-

section 3
(a) in the definition of the term “business”, by-
(i) adding immediately after paragraph
(a) the following:
“(b) a transaction or activity
carried out through the
internet or an electronic
means including an
electronic service or
transaction conducted in the
digital market place
regardless of the manner in
which such transaction is
carried out;”;
(ii) renumbering paragraph (b) as
paragraph (c);
(b) by adding in the appropriate alphabetical order
the following definitions:
““digital market place” means a platform
which enables direct interaction
between buyers and sellers of
electronic services;
“electronic service” has the meaning ascribed
to it under section 51 of the Value
Cap. 148 Added Tax Act;
“alternative financing arrangement” means
any financial arrangement approved
by the Bank of Tanzania other than

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conventional financial
arrangements;”.

Amendment of 60. The principal Act is amended in section

section 10
10(3)(b), by-
(a) deleting the word “and” appearing at the end of
subparagraph (i);
(b) deleting a comma appearing at the end of
subparagraph (ii) and substituting for it a semi-
colon and the word “and”; and
(c) adding immediately after subparagraph (ii) the
following:
“(iii) for a special strategic investment
approved by the National Investment
Steering Committee under the
Cap. 38 Tanzania Investment Act,”.

Amendment of 61. The principal Act is amended in section

section 12
12(5) by deleting the definition of the term “equity”
and substituting for it the following:
“equity” means paid up share capital at the end
of the year of income;”.
Amendment of 62. The principal Act is amended in section 32,
section 32
by-
(a) adding immediately after subsection (6) the
following:
“(7) For the purpose of this
section, where an alternative financing
arrangement approved by the Bank of
Tanzania is payable as cost plus margin,
the margin shall be treated in the same
manner as interest.”; and
(b) renumbering subsection (7) as subsection (8).
Addition of 63. The principal Act is amended by adding
Division VI
Division VI immediately after section 65S as follows:

“DIVISION VI
Transportation
Persons 65T.-(1) The income of a resident person
engaged
in engaged in transportation of passengers or
transport goods shall be determined in accordance with
ation of Subdivision B of Part III.

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passenge (2) Expenses of a resident person

rs or
goods engaged in transportation of passengers or
goods shall be determined in accordance with
Subdivision D of Part III.
(3) Notwithstanding the provisions of
sub-section (1), tax payable by a resident
person under this Division shall be
determined in accordance with the rates
prescribed in paragraph 2(5) of the First
Schedule.
(4)The tax payable under subsection
(3) shall be the person’s advance tax.
(5) The persons referred to under this
Division shall comply with electronic means
of issuing receipts as may be prescribed by the
Commissioner.”.

Amendment of 64. The principal Act is amended in section

section 66
66(4) by adding the words “whether physically or
through any electronic means” immediately after the
words “United Republic” appearing in paragraph (b).

Amendment of 65. The principal Act is amended in section 69,

section 69
by-
(a) adding the words “including payment made for
harnessing, generating or utilising land, air or
water natural resources for generation of power or
anything of value whether the respective natural
resource is located alongside the border or within
the country” immediately after the word “waters”
appearing at the end of paragraph (c);and
(b) adding immediately after paragraph (l) the
following:
“(m) payments made by an individual
other than payments made in
conducting a business in respect of
a service rendered by a non-
resident through a digital market
place”.

Amendment of 66. The principal Act is amended in section

section 74
74(1)(b) by adding the words “and in the case of
distributions by a resident financial institution and for
purpose of section 75(6), amount of distributions which
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are treated as not-distributable as determined by the

Bank of Tanzania” immediately after the word
“respectively”.

Addition of section 67. The principal Act is amended by adding

77A
immediately after section 77 the following:
“Tax credit 77A. A resident person, other than a
for business
or partnership, who carries out business
investment or investment in both Mainland
operating in Tanzania and Tanzania Zanzibar,
both
Mainland may claim a tax credit for year of
Tanzania income for any income tax paid by the
and person in relation to the person’s
Tanzania
Zanzibar taxable income from business or
investment carried out in Mainland
Tanzania or Tanzania Zanzibar, as the
case may be.”

Amendment of 68. The principal Act is amended in section

section 82
82(2), by-
(a) deleting paragraph (a);
(b) renaming paragraphs (b) to (e) as paragraphs (a)
to (d) respectively; and
(c) adding immediately after paragraph (d) as
renamed the following:

“(e) interest paid to a holder of corporate

or municipal bonds issued and
listed at the Dar es Salaam Stock
Exchange with effect from 1st July,
2022.”.

Amendment of 69. The principal Act is amended in section

section 86
86(1), by-
(a) deleting the semi-colon and the word “and”
appearing at the end of paragraph (f); and
(b) deleting paragraph (g).
Addition of 70. The principal Act is amended by adding
sections 90A
immediately after section 90 the following:
“Tax 90A.-(1) Where a non-
payment on resident person receives a payment
income
realised that has a source in the United
through Republic from an individual, other
than a payment made in the course
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digital of conducting business, in respect

market place
of services rendered through a
digital market place, such person
shall pay income tax for payments
received in a calendar month by
way of single instalment equal to
two percent of the gross payment.
(2) A person referred to
under subsection (1) shall be liable
to pay income tax by filing a return
to the Commissioner on or before
the seventh day of the month
following the month to which the
payment relates.
(3) The Minister may, by
regulations, prescribe procedures
for assessing and collecting
income tax or giving effect to the
provisions of this section.
(4) For the purpose of
subsection (1), “gross payment”
means the payment made but does
not include value added tax.”.
Amendment of 71. The principal Act is amended in section
section 92
92(b) by adding the words “or 90A” immediately after
figure “90(1)”.
Amendment of 72. The principal Act is amended in the First
First Schedule
Schedule-
(a) in paragraph 2, by-
(i) adding the words “not including
income derived by independent
professionals and providers of,
technical, management, construction and
training services” immediately after
the word “business” appearing in
subparagraph (1)(a);
(ii) deleting the table appearing in
subparagraph (3) and substituting
for it the following:
“
TURNOVER TAX PAYABLE TAX PAYABLE
WHERE WHERE
SECTION 35 OF SECTION 35 OF
TAX TAX

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ADMINISTRATI ADMINISTRATI
ON ACT IS NOT ON ACT IS
COMPLIED COMPLIED
WITH WITH
Where turnover does NIL NIL
not exceed Tshs.
4,000,000/=
Where turnover exceeds Tshs. 100,000/= 3% of turnover in
Tshs. 4,000,000/= but excess of Tshs.
does not exceed Tshs. 4,000,000/=
7,000,000/=
Where turnover exceeds Tshs. 250,000/= Tshs. 90,000/=
Tshs. 7,000,000/= but plus 3% of turnover
does not exceed Tshs. in excess of Tshs.
11,000,000/= 7,000,000/=
Turnover of Tshs. 3.5% of turnover
11,000,001/= but does
not exceed Tshs.
100,000,000/=

(iii) adding immediately after

subparagraph (3) the following:
“(4) The Minister may,
in consultation with the Minister
responsible for finance of the
Revolutionary Government of
Zanzibar, determine the
presumptive rate applicable in
Tanzania Zanzibar.
(5) The rates of
income tax referred to in section
65T shall be as follows:

Category of Vehicles Tax Payable

Category A : Goods Vehicle
Load Vehicle between 0 - 1 Tonne 180,000
Load Vehicle between 1 - 5 Tonnes 450,000
Load Vehicle between 6 - 10 Tonnes 720,000
Load Vehicle between 11 - 15 Tonnes 1,710,000
Load Vehicle between 16 - 20 Tonnes 2,430,000
Load Vehicle between 21 - 25 Tonnes 2,610,000
Load Vehicle above 25 Tonnes 2,790,000

Category B : Passenger Vehicle

Bus and other similar vehicle with seating
capacity below 10 passengers 180,000
Bus with seating capacity above 10 but below
16 passengers 450,000
Bus with seating capacity from 16 up to 30
passengers 720,000
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Bus with seating capacity up to 32 passengers 1,710,000

Ordinary bus 2,430,000
Semi-luxury bus 2,610,000
Luxury bus 2,790,000
(b) in paragraph 4(b), by-
(i) adding immediately after
subparagraph (ii) the following:
“(iii) in the case of royalty
referred to in paragraph (c)
of the definition of the
term “royalty” - ten
percent;”; and
(ii) renumbering subparagraph (iii) as
subparagraph (iv).

Amendment of 73. The principal Act is amended in paragraph

Second Schedule
1 of the Second Schedule by adding immediately after
subparagraph (x) the following:
“(y) amount derived from gain on
realisation or transfer of mineral
rights and mineral information to a
partnership entity formed between
the Government and an investor;
(z) amount derived from gain on
realisation or transfer of free
carried interest shares from a
partnership entity to the
Government;
(aa) amount derived from gain on
realisation or transfer of shares to
the Government through the
Treasury Registrar.”.

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PART XIX
AMENDMENT OF THE INSURANCE ACT,
(CAP. 394)

Construction 74. This Part shall be read as one with the

Cap. 394
Insurance Act, hereinafter referred to as “the principal
Act”.

Addition of 75. The principal Act is amended by adding

section 133A
immediately after section 133 the following:
“Mandatory 133A.-(1) Subject to the
insurance provisions of this Act and any other
written law, a person shall not import
goods or operate a public market,
commercial building, marine vessel,
ferry or pantoon without obtaining an
insurance cover.
(2) The Minister shall, by
regulations, prescribe commercial
buildings, public markets and
imported goods requiring mandatory
insurance.”.

PART XX
AMENDMENT OF THE LAND ACT,
(CAP. 113)

Construction 76. This Part shall be read as one with the Land
Cap. 113
Act, hereinafter referred to as “the principal Act”.

Amendment of 77. The principal Act is amended in section

section 33
33, by-
(a) deleting the words “one per centum per month
shall be payable on the unpaid amount until
payment of the amount is made, and such
interest shall be collected and recoverable in the
same manner as rent.” appearing in subsection
(11) and substituting for them the words “zero
point five per centum per month shall be
payable on the unpaid amount until payment of
the amount is made and interest at the rate of
one per centum per month after twelve months,
and such interest shall be collected and
recoverable in the same manner as rent”; and
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(b) adding immediately after subsection (12) the

following:
“(13) Without prejudice to the
provision of subsection (10), the Minister
responsible for finance may, upon
recommendation from the Minister, exempt
the whole or part of interest accrued from
land rent arrears.
(14) The Minister may, in
consultation with the Minister responsible
for finance, make regulations prescribing the
criteria, manner and procedure for grant of
exemption under this section.”.

PART XXI
AMENDMENT OF THE LAND TRANSPORT REGULATORY AUTHORITY ACT,
(CAP. 413)
Construction 78. This Part shall be read as one with the Land
Cap. 413 Transport Regulatory Authority Act, hereinafter
referred to as the “principal Act”.

Amendment of 79. The principal Act is amended in section

section 5
5(1)(c), by-
(a) deleting the word “establish” appearing in
subparagraph (i) and substituting for it the word
“enforce”; and
(b) deleting the words “standards for the”
appearing in subparagraph (ii).

PART XXII
AMENDMENT OF THE LOCAL GOVERNMENT FINANCE ACT,
(CAP. 290)

Construction 80. This Part shall be read as one with the Local
Cap. 290
Government Finance Act, hereinafter referred to as the
“principal Act”.

Amendment of 81. The principal Act is amended in paragraph

Schedule
1 of Schedule-
(a) by deleting the figure “5%” appearing in
subparagraph (c) and substituting for it the figure
“3%”; and

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(b) in the third column, by adding immediately after

the last item the following:
“  a cess on seeds”.

PART XXIII
AMENDMENT OF THE LOCAL GOVERNMENT (DISTRICT AUTHORITIES)
ACT,
(CAP. 287)

Construction 82. This Part shall be read as one with the Local
Cap. 287
Government (District Authorities) Act, hereinafter
referred to as the “principal Act”.

Amendment of 83. The principal Act is amended in section 113

section 113
by adding immediately after subsection (2) the
following:
“(3) Each district authority shall
establish a one-stop centre for co-
coordinating, encouraging, promoting
and facilitating business within its area
of jurisdiction.
(4) The Minister may make
regulations for better implementation of
the provisions of subsection (3)”.

PART XXIV
AMENDMENT OF THE LOCAL GOVERNMENT (URBAN AUTHORITIES)
ACT,
(CAP. 288)

Construction 84. This Part shall be read as one with the Local
Cap. 288
Government (Urban Authorities) Act, hereinafter
referred to as the “principal Act”.

Amendment of 85.The principal Act is amended in section 60

section 60
by adding immediately after subsection (5) the
following:
“(6) Each urban authority shall establish
a one-stop centre for co-coordinating,
encouraging, promoting and facilitating
business within its area of jurisdiction.

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(7) The Minister may make

regulations for better implementation of
the provisions of subsection (6).”.
PART XXV
AMENDMENT OF THE MINING ACT,
(CAP. 123)
Construction 86. This Part shall be read as one with the
Cap. 123
Mining Act, hereinafter referred to as the “principal
Act”.

Amendment of 87. The principal Act is amended in section

section 87
87(1), by-
(a) adding immediately after paragraph (c) the
following:
(d) “in the case of gold sold at refinery centers,
of four per centum;
(e) in the case of coal used as industrial raw
material, of one per centum;”;
(b) renaming paragraphs (d) and (e) as paragraphs (f)
and (g), respectively.

PART XXVI
AMENDMENT OF THE NATIONAL PAYMENT SYSTEMS ACT,
(CAP. 437)

Construction 88. This Part shall be read as one with the

Cap. 437
National Payment Systems Act, hereinafter referred to
as the “principal Act”.

Amendment of 89. The principal Act is amended in section

section 46A
46A, by-
(a) deleting the marginal note and substituting for
it the following:
“Electronic money transactions levy”
(b) deleting the words “mobile money transfer”
wherever they appear and substituting for them
the words “electronic money”;
(c) deleting figure “10,000” appearing in
subsection (1) and substituting for it figure
“4,000;
(d) adding immediately after subsection (2) the
following:

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“(3) The provisions of this section

shall not apply to transactions involving
payment of salaries by employers.”.

PART XXVII
AMENDMENT OF THE OCCUPATIONAL SAFETY AND HEALTH ACT,
(CAP. 297)
Construction 90. This Part shall be read as one with the
Cap. 297 Occupational Safety and Health Act, hereinafter
referred to as the “principal Act”.

Amendment of 91. The principal Act is amended in section

section 17
17(3) by inserting the words “within seven days”
immediately before the words “upon fulfilling”.

PART XXVIII
AMENDMENT OF THE PORTS ACT,
(CAP. 166)

Construction 92. This Part shall be read as one with the Ports
Cap. 166
Act, hereinafter referred to as the “principal Act”.

Amendment of 93. The principal Act is amended in section 67

section 67
by deleting subsection (3) and substituting for it the
following:
“(3) The Tanzania Revenue
Authority shall collect wharfage
revenue and deposit the same in a bank
account opened at the Bank of Tanzania
and the revenue shall be disbursed to the
Authority by the Paymaster General.”.
PART XXIX
AMENDMENT OF THE TANZANIA INVESTMENT ACT,
(CAP. 38)

Construction 94. This Part shall be read as one with the

Cap. 38
Tanzania Investment Act, hereinafter referred to as the
“principal Act”.
Amendment of 95. The principal Act is amended in section
section 20
20(8) by deleting the words “the Minister for finance
shall confer such additional fiscal incentives as
approved by the National Investment Steering

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Committee under an order published in the Gazette”

and substituting for them the words “such fiscal
incentives shall be granted in accordance with the
relevant tax law”.

PART XXX
AMENDMENT OF THE TANZANIA REVENUE AUTHORITY ACT,
(CAP. 399)
Construction 96. This Part shall be read as one with the
Cap. 399
Tanzania Revenue Authority Act, hereinafter referred
to as the “principal Act”.
Amendment of 97. The principal Act is amended in section
section 10
10(1), by-
(a) deleting the words “national policy”
appearing in paragraph (b) and substituting
for them the words “fiscal policy”; and
(b) deleting the words “Zanzibar Government”
appearing in paragraph (c) and substituting
for them the words “Revolutionary
Government of Zanzibar”.

Amendment of 98. The principal Act is amended in section

section 23A
23A(2), by-
(a) adding the words “self-financing
operational services” immediately after the
words “consultancy services; and
(b) adding a proviso as follows:
“Provided that, the amount
collected as custom processing fees arising
from fees on self-financing operational
services shall be retained by the Authority
for a period of one year from 1st July, 2022
up to 30th June, 2023.”.

Amendment of 99. The principal Act is amended in paragraph

Second Schedule
1 of the Second Schedule by adding immediately after
subparagraph (4) the following:
“(5) A member of the Board
under section 10(1)(a) to (e) may attend
meetings of the Board in person or
through a duly appointed proxy:
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Provided that, the appointed

proxy shall be of a rank of Director or
above.”.

PART XXXI
AMENDMENT OF THE TANZANIA SHIPPING AGENCIES ACT,
(CAP.415)
Construction 100. This Part shall be read as one with the
Cap. 415
Tanzania Shipping Agencies Act, hereinafter referred
to as the “principal Act”.
Amendment of 101. The principal Act is amended in section 5,
section 5
by-
(a) deleting a semicolon and the word “and”
appearing at the end of paragraph (g) and
substituting for it a fullstop; and
(b) deleting paragraph (h).
Amendment of 102. The principal Act is amended in section 7
section 7 by deleting subsection (1) and substituting for it the
following:
“(1) The Corporation shall have
exclusive mandate as to the carrying out of
clearing and forwarding functions relating to
import and export of arms and ammunition,
mineral concentrates, chemical used by
mining companies, Government trophies and
Cap. 283 live animals under the Wildlife Conservation
Act.”.

Amendment of 103. The principal Act is amended in section

section 12
12(1), by-
(a) deleting the word “establish” appearing in
paragraph (b) and substituting for it the
word “enforce”; and
(b) deleting the words “standards for the”
appearing in paragraph (c).

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PART XXXII
AMENDMENT OF THE TAX ADMINISTRATION ACT,
(CAP. 438)

Construction 104. This Part shall be read as one with the Tax
Cap. 348
Administration Act, hereinafter referred to as the
“principal Act”.

Amendment of 105. The principal Act is amended in section

section 3
3(3) by adding the words “or any other electronic
system” immediately after the word “machine”
appearing in paragraph (a) of the definition of the term
“fiscal device”.

Amendment of 106. The principal Act is amended in section

section 22
22, by-
(a) deleting subsection (2) and substituting for it the
following:
“(2) Notwithstanding the provision of
subsection (1), the Commissioner
General shall-
(a) register and issue Taxpayer
Identification Number to every
Tanzanian citizen who has been
registered and issued with a
National Identification Number
under the Registration and
Cap. 36 Identification of Persons Act; and
(b) ensure each Taxpayer
Identification Number issued is
connected with a National
Identification Number.”;
(b) adding a proviso to subsection (3) as follows:
“Provided that, for purposes of this
Act, a registered person with a branch in
Tanzania Zanzibar shall use Zanzibar
Registration Number issued by Zanzibar
Revenue Board.”;
(c) adding immediately after subsection (4) the
following:
“(5) The provisions of subsection (2)
shall come into operation on 1st January,
2023.”;

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(d) renumbering subsections (5) to (8) as

subsections (6) to (9) respectively; and
(e) deleting the reference to subsection (5)
appearing in subsection (7) and (8) as
renumbered and substituting for it the reference
to subsection (6)”.

Repeal and 107. The principal Act is amended by repealing

replacement of
section 28 section 28 and replacing for it the following:
“Licensing 28.-(1) Subject to
of tax subsection (2), the Commissioner
consultants
General may licence an individual
to act as a tax consultant on behalf
of any person under a tax law for
purposes of discharging the
person’s obligation in a tax law.
(2) The Commissioner
General shall not licence an
individual to act as a tax consultant
under a tax law unless he is
satisfied that the individual has
fulfilled the conditions prescribed
in the regulations or licence issued
by the Commissioner.
(3) A duly licensed tax
consultant may act as an agent of a
taxpayer under any tax law subject
to conditions prescribed in the
regulations or licence.
(4) Except as otherwise
provided for under this Act, an
individual other than an employee
or manager of a person, who is not
licensed under this section, shall
not act on behalf of such person or
communicate with the
Commissioner General on pretext
of representing a person on any
matter under any tax law.”.

Amendment of 108. The principal Act is amended in section

section 35
35(10) by deleting the date “1st July, 2021” and
substituting for it the date “1st July, 2022.”.

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Addition of 109. The principal Act is amended by adding

section 37A
immediately after section 37 the following:
“Electro- 37A.-(1) Every taxpayer
nic filing required to file return shall file the
of tax
returns return electronically on or before the
due date as prescribed in the specific
tax law.
(2) The Minister may
prescribe the form and manner in
which the tax return shall be filed
electronically.
(3) Notwithstanding sub-
section (1), the Commissioner
General may, by notice in writing and
under special circumstances, permit a
person to file a tax return manually or
by any other means.”.
Addition of 110. The principal Act is amended by adding
section 45A
immediately after section 45 the following:
“Registra- 45A.-(1) Any person who
tion and establishes a storage facility with the
monitoring
of storage aim of keeping goods for business
facility purposes shall register the facility
with the Commissioner General.
(2) The owner of the storage
facility registered under subsection
(1) shall keep records of all stored
goods and report to the Commissioner
General on monthly basis in the manner
prescribed by the Commissioner General.
(3)Where the Commissioner
General satisfies himself that a
storage facility has not been
registered as required or goods have
been kept without being reported as
required under subsection (2), the
facility owner shall be liable to a
penalty of 300 currency points and be
responsible to pay any detected loss
of revenue with respect to
undisclosed goods, whether the goods
are owned by the storage facility
owner or not.”.

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Amendment of 111. The principal Act is amended in section

section 65
65, by-
(a) inserting the words “Subject to subsection (2)”
immediately before the word “Where” appearing
at the beginning of subsection (1); and
(b) deleting subsection (2) and substituting for it the
following:
“(2) The provisions of
subsection (1) shall apply where the
default which occurred was due to fraud
as it shall be proved in a court of law.”.

Amendment of 112. The principal Act is amended in section

section 82
82 by deleting the opening phrase and substituting for
it the following:
“Notwithstanding the provi-
sions of a tax law relating to offence, a
person who fails to comply with a
provision of a tax law commits an
offence and shall, on conviction be
liable-”;

Amendment of 113. The principal Act is amended in section

section 86
86-
(a) by deleting paragraph (b) appearing in subsection
(1) and substituting for it the following:
“(b) fails to issue fiscal receipt or fiscal
invoice at the time of supply of
goods, rendering service or
receiving payment for goods or
service;”;
(b) in subsection (4) by deleting the word “for”
appearing between the words “payment” and
“goods” and substituting for it the words “or
receipt of”.

Amendment of 114. The principal Act is amended in section

section 87
87 by adding immediately after subsection (4) the
following:

“(5) A person who is required to be

registered or licensed under a tax law to
perform any function and fails to apply for
such registration or licensing within the
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period prescribed by law or as may be

notified by the Commissioner General
commits an offence and shall, on
conviction, be liable to a fine not exceeding
500 currency points or to imprisonment for
a term not exceeding one year or to both.”.

Addition of 115. The principal Act is amended by adding

section 91A
immediately after section 91 the following:
“Excise duty 91A.-(1) A person who,
offences contrary to the provisions of the
Excise (Management and Tariff)
Cap. 147 Act-
(a) manufactures any
excisable goods
without being licenced
by the licensing
authority;
(b) does not abide with any
of the condition in a
licence imposed on him
or breaches any of the
licence conditions
given to him;
(c) does not obey a
suspension or
revocation of his
licence by the
Commissioner together
with any condition
thereof;
(d) fails to keep records
with respect to
manufacture, storage
and delivery of
excisable goods at his
factory or place of
work in the prescribed
manner;
(e) denatures spirits for
sale without being
licenced by the licensing
authority and adopting
the prescribed formula;
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(f) fails to make entry or

declaration, before
commencing
manufacture of
excisable goods, of
each building, room,
place, machinery or
equipment, item of
plant for the
manufacture,
preparation for sale or
storage of excisable
goods;
(g) makes use of any
building, room, place,
machinery or
equipment or item of
plant for manufacture,
preparation for sale or
storage of excisable
goods without a valid
entry;
(h) makes use of a
building, room, place,
machinery or equipment
or item of manufacture,
preparation for sale or
storage of excisable
goods for purpose other
than that declared in the
approved entry; or
(i) effects alteration in
shape, position, or
capacity of a building,
room, place of manufacture
or preparation for sale
or storage of excisable
goods without prior
permission of the
Commissioner,
commits an offence and shall, on
conviction, be liable to a fine not
exceeding 330 currency points or

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to imprisonment for a term not

exceeding three years or to both.
(2) Where a person who
commits an offence under
subsection (1) is a subsequent
offender, such person shall, on
conviction, be liable to a fine of not
less than 330 currency points but
not exceeding 3500 currency
points or to imprisonment for a
term of not less than five years but
not exceeding twenty years or to
both.
(3) In addition to the
penalty provided for under
subsection (1) or (2), the court may
issue an order for forfeiture of any
plant, excisable goods or materials
connected to the commission of the
offence.”.

PART XXXIII
AMENDMENT OF THE TAX REVENUE APPEALS ACT,
(CAP. 408)

Construction 116. This Part shall be read as one with the Tax
Cap. 408
Revenues Appeals Act, hereinafter referred to as the
“principal Act”

Amendment of 117. The principal Act is amended in section

section 22
22, by-
(a) deleting the words “through mediation”
appearing in subsection (7); and
(b) deleting the word “mediation” wherever it
appears in subsection (8) and substituting for it
the words “amicable settlement”.

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PART XXXIV
AMENDMENT OF THE TRUSTEES INCORPORATION ACT,
(CAP. 318)

Construction 118. This Part shall be read as one with the

Cap. 318
Trustee Incorporation Act, hereinafter referred to as the
“principal Act”.
Amendment of 119. The principal Act is amended in section
section 1A
1A by deleting the definition of the term “beneficial
owner” and substituting for it the following:
““beneficial owner” has the meaning
ascribed to it under the Anti-
Cap. 423 Money Laundering Act;”.

Amendment of 120. The principal Act is amended in section

section 16
16, by-
(a) deleting subsection (2) and substituting for it the
following:
“(2) Where-
(a) a person ceases to be a
trustee or a beneficial owner
and a new trustee is
appointed;
(b) a person who becomes a
beneficial owner or a trustee
changes his name, residence
or postal address; or
(c) a beneficial owner changes
his particulars pursuant to
section 2(3),
the trustees for the time being shall,
within one month of the change, notify
the Administrator General in the
prescribed manner.”;
(b) adding immediately after subsection (2) the
following:
“(3) Any trustee who fails to
comply with the requirements of
subsection 2 or section 2(2) commits an
offence and shall, on conviction, be
liable to a fine of not less than two
hundred thousand shillings but not
exceeding one million shillings.”; and

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(c) renumbering subsection (3) as subsection

(4).
PART XXXV
AMENDMENT OF THE VALUE ADDED TAX ACT,
(CAP. 148)

Construction 121. This Part shall be read as one with the

Cap. 148
Value Added Tax Act, hereinafter referred to as the
“principal Act.”

Amendment of 122. The principal Act is amended in section 2

section 2
by adding in the appropriate alphabetical order the
following:
“alternative financing product” means any
financial product approved by the Bank of
Tanzania other than conventional financial
products;”.

Amendment of 123. The principal Act is amended in section 6-

section 6
(a) by adding immediately after subsection (1) the
following:
“(1A) Notwithstanding the provisions
of subsection (1), the Minister shall, upon
approval by the Cabinet and by order
published in the Gazette, grant value added
tax exemption on goods or services for
implementation of special strategic
investments approved by the National
Investment Steering Committee under the
Cap. 38 Tanzania Investment Act.”; and
(b) in subsection (2) by adding the words “as duly
approved by the Minister” immediately after the
word “services” appearing in the proviso to
paragraph (e).”

Amendment of 124. The principal Act is amended in section

section 11
11(10) by adding the words “and Heading 87.16 and
HS Code 8701.20.90 locally manufactured or
assembled in a customs bonded warehouse”
immediately after the word “Union”.”

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Amendment of 125. The principal Act is amended in section

section 64
64 by adding immediately after subsection (4) the
following:
“(5) Notwithstanding sub-
section (1), where it is not practicable to
appoint a tax representative due to his
business circumstances, a non-resident
person shall apply to the Commissioner
to be registered in accordance with
procedures prescribed in the
regulations.”.

Amendment of 126. The principal Act is amended in section

section 69
69(1) by deleting the words “section 70” and
substituting for them the words “section 68”.

Amendment of 127. The principal Act is amended in section

section 94
94(2) by adding immediately after paragraph (g) the
following:
“(h) prescribing the manner and
procedure of dealing in loans,
including alternative financing
products approved by the Bank of
Tanzania.”.

Amendment of 128. The principal Act is amended in the

Schedule
Schedule-
(a) in Part I-
(i) by adding immediately after
subitem 23 appearing in item 1 the
following:
“
S/N IMPLEMENT HS CODES
24. Ear tag 3926.90.90
25. Ear tag applicators 8456.90.00
26. Automatic turning table 8207.30.00
27. Stunning box 8438.50.00
28. Lessor beam machines 9402.90.90
”
(ii) by adding immediately after
subitem 8 appearing in item 2 the
following:

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“
9. Agro net 56.08
”
(iii) in item 3, by-
(a) deleting the phrase “except
with additives and long life
milk” appearing in sub items
8 and 9;
(b) adding immediately after
figure “08.10” appearing in
the third column of sub item
12 the words “and
0905.10.00”;
(c) adding immediately after
item 42 the following:
S/N IMPLEMENT HS CODES
43. Standing tree 06.02
(iv) in item 4, by-
(a) adding a “comma” and the
figure “3926.90.10”
immediately after the figure
5608.11.00 appearing in the
third column of subitem 2;
and
(b) adding immediately after
subitem 5 the following:
“
S/N IMPLEMENT HS CODES
6. fishing hooks, reels and lines 9507.20.00
9507.90.00
9507.30.00
”
(v) in item 6 by adding immediately
after subitem 10 the following:
“
S/N IMPLEMENT HS CODES
11. Dairy packaging materials 3923.30.00
4819.10.00
4819.20.00
4819.20.90
”
(vi) by deleting item 18 and substituting
for it the following:
“18. Importation of arms
and ammunition, parts and
accessories thereof, equipment
and machineries for the official
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use of the armed forces as

certified by the Ministry
responsible for security and
defence.”;
(vii) by adding the words “up to 30th
December, 2022” immediately after
the word “services” appearing in
item 22;
(viii) by deleting item 27 and substituting
for it the following:

S/N DESCRIPTION
27. A supply of double refined edible oil from locally
grown seeds by a local manufacturer for a period of one
year from 1st July, 2022 to 30th June, 2023.
28. A supply of raw materials of HS Code 2836.20.00,
2836.30.00, 2836.50.00 and packaging materials to be
solely and directly used by a local manufacturer of
double refine dedible oil from locally grown seeds for
a period of one year from 1st July, 2022 to 30th June,
2023.
29. A supply of sisal ropes of HS Code 5607.21.00 and
5607.29.00

(b) in Part II, by-

(i) deleting item 20 and substituting for
it the following:
“
S/N DESCRIPTION
20. An import of machinery of HS Code 8438.50.00 and
8453.10.00 by a local manufacturer of hides and skins;
and a registered abattoir for exclusive use of skinning,
dehiding and leather processing in Mainland Tanzania
duly certified by the Ministry responsible for livestock
or fishery.
”
(ii) deleting item 27 and substituting for
it the following:

“
S/N DESCRIPTION
27. An import of cold rooms of HS Code 9406.10.20,
9406.20.20, 9406.90.20 and refrigerated truck of
HS Codes 8704.21.90; 8704.22.90, 8704.23.90,
8704.31.90, 8704.32.90, 8704.90.90 by a person
engaged in livestock, fishery or agriculture duly
certified by the Ministry responsible for livestock,
fishery or agriculture.
”
(iii) adding immediately after item 28
the following:
“
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S/ DESCRIPTION
N
29. An import of raw materials of HS Code
2528.00.00, 2710.99.00, 3505.20.00 and
equipment and machineries of Chapters 84 and 85
to be solely and directly used in manufacturing of
fertilizers duly certified by the Ministry
responsible for industries.
30. An import of soil testing equipment of HS Code
9031.80.00, 9027.81.00 and 9027.89.00 as certified
by the Ministry responsible for agriculture.
31. An import of moisture meter of HS Code
9031.80.00, rain gauge for weather stations of HS
Code 9015.80.00, PH meters of HS Code
9031.80.00 tissue culture equipment of HS Code
8419.89.00 and tension meters of HS Code
9031.80.00 as certified by the Ministry responsible
for agriculture.
32. An import of meteorological equipment and
machinery by the Tanzania Meteorological Authority.
33. An import of raw materials of HS
Code7208.39.00, 3810.90.00, 3401.19.00,
7904.00.00, 4016.93.00, 8481.10.00 and
8309.90.90 by a manufacturer of gas cylinders
upon signing a performance agreement with the
Government of the United Republic.
”
PART XXXVI
AMENDMENT OF THE VOCATIONAL EDUCATION AND TRAINING ACT,
(CAP. 82)
Construction 129. This Part shall be read as one with the
Cap. 82
Vocational Education Training Act, hereinafter
referred to as “the principal Act”.
Amendment of 130. The principal Act is amended in section
section 19
19(1), by-
(a) adding immediately after paragraph (h) the
following:
“(i) intern students from higher learning
institutions or technical and vocational
education and training institutions
who are under the Tanzania Employment
Service Agency program;”; and
(b) renaming paragraph (i) as paragraph (j).

Passed by the National Assembly on the 28th June, 2022

NENELWA J. MWIHAMBI
Clerk of the National Assembly
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