Constitution of the United Republic of Tanzania, 1977
-(1) No tax of any kind shall be imposed save in accordance with a
- Jurisdiction
- United Republic of Tanzania
- Provision
- 138
- Source language
- English
- Recorded status
- in force
More details
- Recorded status
- in force
Provision text
Official source138.-(1) No tax of any kind shall be imposed save in accordance with a
taxation law enacted by Parliament or pursuant to a procedure lawfully prescribed and
Act No.15
of 1984 having the force of law by virtue of a law enacted by Parliament.
Art.43 (2) The provisions contained in subarticle (1) of this Act shall not
preclude the House of Representatives of Zanzibar from exercising its powers to
impose tax of any kind in accordance with the authority of that House.
Source record
Source and verification
Constitution of the United Republic of Tanzania, 1977 · oagmis.oag.go.tz · Retrieved 18 August 2026.
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