The Finance Act, 2013
This section is the commencement heading for Part II, which amends the Capital Markets and Securities Act (Cap. 79).
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Statute overview
About this statute
This section is the commencement heading for Part II, which amends the Capital Markets and Securities Act (Cap. 79). This section repeals section 9A. This section is a heading stating that section 13 is amended. This section states that section 12 is amended. This provision amends section 124 and section 125.
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Provisions of The Finance Act, 2013
Showing 108 of 108
- 2 Verify source ↗
Commencement
AI-assisted research summary: This section is the commencement heading for Part II, which amends the Capital Markets and Securities Act (Cap. 79).
2. Commencement. PART II AMENDMENT OF THE CAPITAL MARKETS AND SECURITIES ACT, (CAP.79)
Part
PART II
- 4 Verify source ↗
Repeal o f section 9A
AI-assisted research summary: This section repeals section 9A.
4. Repeal o f section 9A. PART III AMENDMENT OF THE EDUCATION FUND ACT, (CAP.412) - 3 Verify source ↗
j h i s part shall be read as one with the Capital
AI-assisted research summary: This section says it must be read together with the Capital Markets and Securities Act, which is called the principal Act here.
3 . j h i s part shall be read as one with the Capital Markets and Securities Act hereinafter referred to as the “principal Act”. 7 No. 4 Finance Act 2013 R ePeal of section 9A - 4 Verify source ↗
The principal Act is amended by repealing
AI-assisted research summary: This provision amends the principal Act by repealing section 9A.
4. The principal Act is amended by repealing. n A section 9A. ,. PART III AMENDMENT OF THE EDUCATION FUND ACT, (CAP.412) Construction Cap. 412
Part
PART III
- 6 Verify source ↗
Amendment of section 13
AI-assisted research summary: This section is a heading stating that section 13 is amended.
6 . Amendment of section 13. No. 4 Finance Act 2013 PART IV AMENDMENT OF THE EXECUTIVE AGENCIES ACT, (CAP.245) - 5 Verify source ↗
Section 5
AI-assisted research summary: This provision amends section 13 of the principal Act and adds a new paragraph imposing 2.5% excise duty on electronic communication services.
5 . Education “principal Act”. j ^ i s Part shall be read as one with the the Fund Act hereinafter referred to as Amendment o f section 13 ,by- 6 , The principal Act is amended in section 13 (a) adding immediately after paragraph (a) the following new paragraph: “(b) excise duty o f 2.5% imposed on electronic communication service as the Excise provided (Management and Tariff) Ac;” ; for under (b) renaming paragraph (b) as paragraph (c) PART IV AMENDMENT OF THE EXECUTIVE AGENCIES ACT, (CAP.245) £°nst™tl0n f*art shall be read as one with the Executive Agencies Act, hereinafter referred to as the “principal Act”. Amendment of section 12
Part
PART IV
- 8 Verify source ↗
Amendment of section 12
AI-assisted research summary: This section states that section 12 is amended.
8 . Amendment of section 12. PART V AMENDMENT OF THE EXCISE (MANAGEMENT AND TARIFF) ACT, (CAP. 147) Construction Cap. 147. - 8 Verify source ↗
Section 8
AI-assisted research summary: Every Agency must remit 10% of its annual gross revenue to the Consolidated Fund.
8 . The principal Act is amended in section 12 by deleting subsection (4) and substituting following: for it the Cap.348 “(4 ) Pursuant to section 11 of the Public Finance Act, every Agency shall remit ten percent of its annual gross revenue the Consolidated Fund.” to 8 No. 4 Finance Act 2013 PART V AMENDMENT OF THE EXCISE (MANAGEMENT AND TARIFF) ACT, (CAP. 147) Construction Cap 147 Amendment o f section 2
Part
PART V
- 11 Verify source ↗
Amendment o f section 124
AI-assisted research summary: This provision amends section 124 and section 125.
11. Amendment o f section 124. 11 A. Amendment of section 125. - 12 Verify source ↗
Amendment o f the Fourth Schedule
AI-assisted research summary: This section is a heading indicating an amendment to the Fourth Schedule of the Energy and Water Utilities Regulatory Authority Act.
12. Amendment o f the Fourth Schedule. PART VI AMENDMENT OF THE ENERGY AND WATER UTILITIES REGULATORY AUTHORITY ACT, (CAP.414) - 9 Verify source ↗
This Part shall be read as one with the Excise
AI-assisted research summary: This Part is to be read together with the Excise (Management and Tariff) Act, called the principal Act.
9. This Part shall be read as one with the Excise (Management and Tariff) Act hereinafter referred to as the “principal Act”. - 10 Verify source ↗
The principal Act is amended in section 2 by
AI-assisted research summary: This provision adds a definition of “electronic communication service” in the principal Act.
10. The principal Act is amended in section 2 by the the appropriate alphabetical order inserting in following new definition: ““electronic communication service” means a service of any description provided by a person or a company by means of any transmission, emission or reception of signs, signals, writing, images and sounds or intelligible information of any nature, other by wire, electromagnetic means systems, including- (a) voice, voice mail, data services, audio text services, video text services, radio paging and other emerging electronic communication services; optical, visual or or (b) fixed switched telephone services including p r o v i s i o n o f a c c e s s t o a n d u s e o f t h e or non-switched public telephone the for network transmission and switching o f voice, data and video, inbound and outbound telephone service to and from national and international destinations; (c) cellular mobile telephone services including provision o f access to and use o f switched or non-switched networks for the transmission of voice, data, video and Value Added Services 9 No. 4 Finance Act 2013 inbound and outbound roaming service to and from national and international destinations; for fiber optical (d) carrier services including provision of wired, or wireless facilities and any other technology to originate, terminate or transit calls, charging interconnection, settlement or termination of domestic for international calls, charging or jointly used facilities including pole attachments, charging for the exclusive use of circuits, a leased circuit or a including a speech link dedicated circuit, data circuit or a telegraph circuit; (e) provision of call management services for a fee including call waiting, call forwarding, caller identification, multi c a llin g , call d is p la y , c all return, ca ll screen, call blocking, automatic call back, call answer, voice mail, voice menus and video conferencing; (f) private network services including provision of wired, optical fiber, wireless or any other technologies of electronic communication link between specified points for the exclusive use of the client; (g) data transmission services provision of access wireless specifically designed transmission of data; and facilities including to wired or services and efficient for (h) communication through pager, telegraph, telex electronic communication services.” and facsimile, other 10 No. 4 Finance Act 2013 Amendment of section 124 - 11 Verify source ↗
Section 124 o f the principal Act is amended
AI-assisted research summary: Section 124 is amended to set excise duty rates for certain electronic communication services, some money transfers, SIM cards, and imported utility motor vehicles over 10 years old.
11. Section 124 o f the principal Act is amended- (a) by deleting subsection (3) and substituting for it the following: “(3) There shall be charged an excise duty on electronic communication service at the rate of 14.5% of the dutiable value”; (b) in subsection (4) by- (i) deleting the word “airtime” appearing in paragraphs (a) and (b) and substituting “electronic for communication service.”; words the it (ii) adding immediately after the words under the words “fixed or appearing “mobile phone” (b) paragraph wireless phone”; (c) in subsection (5A) by deleting the figure “20” and substituting for it the figure “25”; (d) by adding immediately after subsection (5B) the following new subsections: “(5C) There shall be charged in addition to any other rates imposed under the law, an excise duty at the rate o f 5 percent in respect o f imported utility motor vehicle under HS code 87.01, 87.02 and 87.04 aged ten years or more from the year of its manufacture. (5D) For the purposes of subsection (5C), the term “utility vehicle” shall not include the types of vehicles referred to under HS Codes 8701.10.00, 8701.90.00, 8702.10.91, 8702.10.21, 8702.10.11, 8702.90.91, 8702.90.21, 8702.90.11, 8704.22.10, 8704.21.10, 8704.10.10, 8704.23.10, 8704.32.10, 8704.31.10, 8704.90.10,” (e) by adding immediately after subsection (6 ) the following new subsections: 11 No. 4 Finance Act 2013 “(6 A) There shall be charged an excise duty on money transfer through a bank, a financial institution or a telecommunication company at the rate of 0.15% of the amount transferred for the amount exceeding shillings 30,000/= (6 B) The excise duty chargeable under subsection (6 A) shall not apply to money transfer between banks and financial institutions, government, diplomats and diplomatic missions. (6 C) There shall be charged an excise duty on telecommunication sim card at the rate of shillings 1,0 0 0 /= per month.” “Amendment of section 125 11 A. The principal Act is amended in section 125(1) (a) deleting paragraph (d) substituting for it the following: s u p p l i e d any electronic communication “(d) s e r v i c e e l e c t r o n i c b y communication service provider at the time when such mobile, fixed or in use or when is wireless phone payment is received for the service whichever time shall be the earliest.” (b) by adding immediately after paragraph (e) the following: “(f) money transfer service by a bank, financial institutions or a telecommunication service provider; (g) any telecommunication sim card by telecommunication service provider.” Amendment of the Fourth Schedule
Part
PART VI
- 14 Verify source ↗
Amendment of the Fourth Schedule
AI-assisted research summary: This section states that the Fourth Schedule is amended and identifies Part VII as the part amending the Gaming Act (Cap. 41).
14. Amendment of the Fourth Schedule. PART VII AMENDMENT OF THE GAMING ACT, (CAP.41)
Part
PART VII
- 16 Verify source ↗
Amendment of section 31
AI-assisted research summary: This section amends section 31 of the Income Tax Act.
16. Amendment of section 31. PART VIII AMENDMENT OF THE INCOME TAX ACT, (CAP.332)
Part
PART VIII
- 22 Verify source ↗
Amendment of section 82
AI-assisted research summary: This provision says section 82 is amended.
22. Amendment of section 82. 2 No. 4 Finance Act 2013 - 28 Verify source ↗
Amendment o f Third Schedule
AI-assisted research summary: This section is titled as an amendment to the Third Schedule of the National Parks Act.
28. Amendment o f Third Schedule. PART IX AMENDMENT OF THE NATIONAL PARKS ACT, (CAP.282) - 17 Verify source ↗
This Part shall be read as one with the Income
AI-assisted research summary: This Part must be read together with the Income Tax Act, called the principal Act.
17. This Part shall be read as one with the Income Tax Act, hereinafter referred to as the “principal Act”. Amendment of section 3 - 18 Verify source ↗
The principal Act is amended in section 3, by
AI-assisted research summary: This section amends section 3 of the principal Act by adding new defined terms.
18. The principal Act is amended in section 3, by inserting in the appropriate alphabetical order the following new definitions- ““money transfer commission” means a payment respect of money transfer service paid or payable to a money transfer agent; in “money transfer agent” means any person rendering money transfer service on behalf of the money transfer service provider; “contract area” in respect o f petroleum operations means the area that is a s u b j e c t o f p e t r o l e u m a g r e e m e n t and whenever any part of contract area is relinquished pursuant to petroleum agreement, it represents the contract area as originally granted; “mining area” means an area of land that is subject to a special mining licence, a mining licence, or a primary mining licence; “petroleum agreement” means a contract, license, permit, or other authorization to made or given pursuant the applicable includes authorization or production sharing contract made under the respective law.” and law 30 No. 4 Finance Act 2013 Amendment of section 11 - 19 Verify source ↗
The principal Act is amended in section 11, by
AI-assisted research summary: If the same person carries on separate mining or petroleum operations in different areas, the allowable deduction for each area must be determined separately.
19. The principal Act is amended in section 11, by deleting subsection (4) and substituting for it the following - “(4) In the case of mining or petroleum operations, where separate and distinct mining or petroleum operations are carried on by the same person in a different mining area or petroleum contract area, determination of allowable deduction for each mining area or petroleum contract area shall be treated separately”. - 20 Verify source ↗
The principal Act is amended in section 19(2),
AI-assisted research summary: This section amends section 19(2) of the principal Act by changing the wording and renumbering a paragraph.
20. The principal Act is amended in section 19(2), (a) deleting the word “and” appearing at the end of paragraph (c); (b) adding immediately after paragraph (c) the Amendment of section 19 by- following new paragraphs: “(d) in case operations, person’s area; in case of operations, person’s area; and”; and (e) of loss incurred on petroleum only in calculating the income derived from contract loss incurred on mining the only in calculating income derived from mining (c) renaming paragraph (d) as paragraph (f). Amendment of section 80A - 21 Verify source ↗
The principal Act is amended in section 80A by
AI-assisted research summary: A person who does not comply with this section commits an offence and may be liable to pay a percentage penalty to the Commissioner, depending on whether it is a first or second offence.
21. The principal Act is amended in section 80A by adding immediately after subsection (4), the following new subsections- “(5) A person who fails to comply with the provisions of this section, commits an offence and is liable, (a) in the case of first time offender, to pay to the Commissioner, a penalty o f 5 percent of the value of the manually receipted or un receipted amount; (b) in the case of second time offender, to pay to the Commissioner, a penalty of 10 31 No. 4 Finance Act 2013 percent of the value of the manually receipted or un receipted amount; (c) in the case of third time offender or more, the provisions of section 104(2) shall apply.” (6) For the purpose of subsection (4)(a) and (b), the Commissioner shall establish administrative procedures for imposing and collection of penalties. Amendment of section 82 - 22 Verify source ↗
The principal Act is amended in section 82(2) by
AI-assisted research summary: This section changes section 82(2) so paragraph (d) now says “aircraft, land or building” instead of only “land or building”.
22. The principal Act is amended in section 82(2) by deleting the words “land or building” appearing in paragraph (d) and substituting for them the words “aircraft, land or building”. Amendment of section 83 - 23 Verify source ↗
The principal Act is amended in section 83 by
AI-assisted research summary: A resident person must withhold income tax from certain payments, including service fees, insurance premiums, and money transfer commissions, subject to subsection (2).
23. The principal Act is amended in section 83 by deleting subsection ( 1) and substituting for it the following ' l l ) Subject to subsection (2), a resident person who- (a) in conducting a mining business pays a service fee to another person in respect of management services provided wholly and exclusively for the business; technical or (b) pays to a non resident an insurance premium with a source in the United Republic; (c) pays to a resident or non-resident a service fee with a source in the United Republic; or (d) pays money transfer commission to a money transfer agent, shall withhold income tax from the payment at the rate provided for in paragraph 4(c) of the First Schedule.” 32 No. 4 Finance Act 2013 Repeal and replacement o f section 83A
Part
PART IX
- 31 Verify source ↗
Repeal of section 10A
AI-assisted research summary: This section repeals section 10A.
31. Repeal of section 10A. PART X AMENDMENT OF THE NGORONGORO CONSERVATION AREA ACT, (CAP.284)
Part
PART X
- 34 Verify source ↗
Repeal of section 13A
AI-assisted research summary: This section repeals section 13A.
34. Repeal of section 13A. PART XI AMENDMENT OF THE PORTS ACT, (CAP. 166) - 33 Verify source ↗
The principal Act is amended in section 13(7)
AI-assisted research summary: This section changes section 13(7) of the principal Act by removing the words “subject to section 13 A”.
33. The principal Act is amended in section 13(7) by deleting the phrase “subject to section 13 A”. - 34 Verify source ↗
The principal Act is amended by repealing
AI-assisted research summary: This section amends the principal Act by repealing section 13A.
34. The principal Act is amended by repealing section 13A. PART XI AMENDMENT OF THE PORTS ACT, (CAP. 166) Construction Cap. 166 Amendment of section 74
Part
PART XI
- 36 Verify source ↗
Amendment of section 74
AI-assisted research summary: This section is a heading indicating an amendment to section 74 of the Public Finance Act.
36. Amendment of section 74. PART XII AMENDMENT OF THE PUBLIC FINANCE ACT, (CAP.348) - 35 Verify source ↗
This Part shall be read as one with the Ports
AI-assisted research summary: This section says this Part must be read together with the Ports Act, which is called the principal Act.
35. This Part shall be read as one with the Ports Act, hereinafter referred to as the “principal Act”. - 36 Verify source ↗
The principal Act is amended in section 74 by
AI-assisted research summary: Agencies, authorities, and public institutions must remit 10% of annual gross revenue to the Consolidated Fund, and the Minister must prescribe the covered bodies and remittance timing by Gazette order.
36. The principal Act is amended in section 74 by deleting subsections (4) and (5). PART XII AMENDMENT OF THE PUBLIC FINANCE ACT, (CAP.348) Construction Cap.348 3 7 . T h i s Part shall be read as one with the Public Finance Act, hereinafter referred to as the “principal Act”. Amendment o f secnon 11 principal Act is amended in section 1 lby- 3 8 . (a) redesignating section 11 as section 11( 1); (b) adding immediately after subsection ( 1) as redesignated the following: “(2) Every Agency, Authority or Public Institution shall remit ten percent of its annual gross revenue to the Consolidated Fund. (3) The Minister shall, by Order published in the Gazette, prescribe- (a) the Agencies, Authorities or Public the Institutions amount specified in subsection (2 ); and remit shall that 36 No. 4 Finance Act 2013 (b) the manner and period within which such remittance shall be effected.” “(4) An Agency, Authority or public institution that fails to remit ten percent o f its annual gross revenue as required under this section, shall in addition to such ten percent, pay a penalty of five percent o f the amount payable by it under this section.” PART XIII AMENDMENT OF THE PUBLIC PRIVATE PARTNERSHIP ACT, (CAP. 103) Construction Cap. 103
Part
PART XII
- 38 Verify source ↗
Amendment of section 11
AI-assisted research summary: This provision is a heading stating that section 11 is being amended.
38. Amendment of section 11. 3 No. 4 Finance Act 2013 PART XIII AMENDMENT OF THE PUBLIC PRIVATE PARTNERSHIP ACT, (CAP. 103)
Part
PART XIII
- 40 Verify source ↗
Amendment of section 15
AI-assisted research summary: This provision is a section heading stating that section 15 is amended.
40. Amendment of section 15. PART XIV AMENDMENT OF THE PUBLIC PROCUREMENT ACT, (NO.7 OF 2011) - 39 Verify source ↗
This Part shall be read as one with the Public
AI-assisted research summary: This Part is to be read together with the Public Private Partnership Act, which is called the principal Act.
39. This Part shall be read as one with the Public to as the Private Partnership Act, hereinafter referred “principal Act”. Amendment of section 15 - 40 Verify source ↗
The principal Act is amended in section 15, by
AI-assisted research summary: Unsolicited public-private partnership projects are exempt from the subsection (2) competitive bidding rule, and unsolicited private partnership projects must be procured under the Regulations made under this Act.
40. The principal Act is amended in section 15, by adding immediately after subsection (2 ) the following new subsection: “(3) The provision o f subsection (2) relating to competitive bidding process shall not apply to unsolicited public private partnership projects.”. “(4) All unsolicited private p a r t n e r s h i p projects shall be procured in the manner prescribed in the Regulations made under this Act.” PART XIV AMENDMENT OF THE PUBLIC PROCUREMENT ACT, (NO.7 OF 2011) C ~ „ 4 1 Thjs part shall be read as one with the Public Procurement Act, hereinafter referred to as the “principal Act”. Amendment of section 28 4 2 . T h e principal Act is amended in section 28 by j 1 *• u / c \ deleting subsection (5). *• 37 No. 4 Finance Act 2013 Amendment of section 80
Part
PART XIV
- 43 Verify source ↗
Amendment of section 80
AI-assisted research summary: This section amends section 80 of the Road and Fuel Tolls Act.
43. Amendment of section 80. PART XV AMENDMENT OF THE ROAD AND FUEL TOLLS ACT, (CAP.220) 4 4 . C o n s t r u c t i o n C a p . 2 2 0 - 43 Verify source ↗
The principal Act is amended in section 80 by
AI-assisted research summary: An unsolicited private partnership proposal must not be put through competitive bidding.
43. The principal Act is amended in section 80 by- (a) deleting subsection (1) and substituting for it the following: “(1) The proposal of a party submitting an unsolicited private partnership proposal shall not be subjected to a competitive bidding process. (b) renumbering subsection (2) as subsection (3). PART XV AMENDMENT OF THE ROAD AND FUEL TOLLS ACT, (CAP.220) Construction Cap. 220
Part
PART XV
- 45 Verify source ↗
Amendment of the Second Schedule
AI-assisted research summary: This section amends the Second Schedule of the Surface and Marine Transport Regulatory Authority Act.
45. Amendment of the Second Schedule PART XVI AMENDMENT OF THE SURFACE AND MARINE TRANSPORT REGULATORY AUTHORITY ACT, (CAP.413) - 44 Verify source ↗
Section 44
AI-assisted research summary: This section says Part 44 is to be read together with the Road and Fuel Tolls Act, which is called the principal Act.
44. This Part shall be read as one with the Road and Fuel Tolls Act, hereinafter referred to as the “principal Act”. Amendment of the Second Schedule
Part
PART XVI
- 47 Verify source ↗
Amendment of section 47
AI-assisted research summary: This section states that section 47 is amended.
47. Amendment of section 47. PART XVII AMENDMENT OF THE TANZANIA CIVIL AVIATION AUTHORITY ACT, (CAP.80) - 46 Verify source ↗
Section 46
AI-assisted research summary: This Part must be read together with the Surface and Marine Transport Regulatory Authorities Act (the principal Act).
46. This Part shall be read as one with the Surface and Marine Transport Regulatory Authorities Act, hereinafter referred to as the “principal Act”. Amendment of section 47 - 47 Verify source ↗
Section 47
AI-assisted research summary: Section 47 is amended by deleting subsections (6) and (7).
47. The principal Act is amended in section 47 by deleting subsections (6) and (7). 38 No. 4 Finance Act 2013 PART XVII AMENDMENT OF THE TANZANIA CIVIL AVIATION AUTHORITY ACT, (CAP.80) Construction Cap.80
Part
PART XVII
- 49 Verify source ↗
Amendment of section 47
AI-assisted research summary: This section amends section 47.
49. Amendment of section 47. 4 No. 4 Finance Act 2013 PART XVIII AMENDMENT OF THE TANZANIA COMMUNICATION REGULATORY AUTHORITY ACT, (CAP. 172) - 48 Verify source ↗
This Part shall be read as one with the Tanzania
AI-assisted research summary: This Part is to be read together with the Tanzania Civil Aviation Authority Act, which is called the principal Act.
48. This Part shall be read as one with the Tanzania Civil Aviation Authority Act, hereinafter referred to as the “principal Act”. Amendment o f section 47 - 49 Verify source ↗
The principal Act is amended in section 47 by
AI-assisted research summary: This section amends section 47 of the principal Act by deleting subsections (6) and (7).
49. The principal Act is amended in section 47 by deleting subsections (6) and (7). PART XVIII AMENDMENT OF THE TANZANIA COMMUNICATION REGULATORY AUTHORITY ACT, (CAP. 172) Construction Cap. 172
Part
PART XVIII
- 51 Verify source ↗
Amendment o f section 54
AI-assisted research summary: This provision states that section 54 is amended.
51. Amendment o f section 54. PART XIX AMENDMENT OF THE TANZANIA FOOD, DRUGS AND COSMETICS ACT, (CAP.219) - 50 Verify source ↗
This Part shall be read as one with the Tanzania
AI-assisted research summary: This Part is to be read together with the Tanzania Communication Regulatory Authority Act, called the principal Act.
50. This Part shall be read as one with the Tanzania Communication Regulatory Authority Act, hereinafter referred to as the “principal Act”. Amendment of section 54 - 51 Verify source ↗
The principal Act is amended in section 54 by
AI-assisted research summary: Section 54 of the principal Act is amended by deleting subsections (6) and (7).
51. The principal Act is amended in section 54 by deleting subsections (6) and (7). PART XIX AMENDMENT OF THE TANZANIA FOOD, DRUGS AND COSMETICS ACT, (CAP.219) Construction Cap.219 Amendment of section 7
Part
PART XIX
- 53 Verify source ↗
Amendment of section 7
AI-assisted research summary: This section is titled “Amendment of section 7” and refers to Part XX amending the Tanzania Investment Act.
53. Amendment of section 7. PART XX AMENDMENT OF THE TANZANIA INVESTMENT ACT, (CAP.38) - 52 Verify source ↗
This Part shall be read as one with the Tanzania
AI-assisted research summary: This Part must be read together with the Tanzania Food, Drugs and Cosmetics Act, called the principal Act.
52. This Part shall be read as one with the Tanzania Food, Drugs and Cosmetics Act, hereinafter referred to as the “principal Act”. - 53 Verify source ↗
Section 7 o f the principal Act is amended
AI-assisted research summary: This section amends section 7 of the principal Act by removing a reference to subsection (4A) and deleting subsection (4A).
53. Section 7 o f the principal Act is amended- (a) in subsection (4) by deleting the phrase “subject to subsection (4A)”; and (a) by deleting subsection (4A). 39 No. 4 Finance Act 2013 PART XX AMENDMENT OF THE TANZANIA INVESTMENT ACT, (CAP.38) Construction Cap‘38 5 ^ part shall be read as one with the Tanzania Investment Act, hereinafter referred to as the “principal Act”. Amendment o f 5 5 . Section 19 of the principal Act is amended- (a) in subsection (3), by adding immediately after the paragraph (b) the following: “(c) office equipment, stationeries, furniture, sugar, beverages, spirits, tiles, non utility air motor conditioners, fridges, petroleum products, cutleries, electronic equipment.”; and crockeries, beddings vehicles, and Amendment of (b) in subsection (4), by deleting the figures “90%” and “ 10%” and substituting for them figures “ 7 5 % ” and “ 2 5 % ” r e s p e c t i v e l y . 5 ^ The principal Act is amended in section 20, by- (a) adding immediately after subsection ( 1) the following new subsection: “(2) The benefit conferred under to office subsection ( 1), shall not apply furniture, sugar, equipment, stationaries, beverages, spirits, tiles, non-utility motor vehicles, crockeries, air conditioners, fridges, petroleum products, cutleries, beddings and electronic equipment.”; (b) renumbering subsection (2) as subsection (3). 40 No. 4 Finance Act 2013 PART XXI AMENDMENT OF THE TREASURY REGISTRAR (POWERS AND FUNCTIONS) ACT, (CAP.370) Construction Cap.370
Part
PART XX
- 56 Verify source ↗
Amendment o f section 20
AI-assisted research summary: This section is a heading for an amendment to section 20 of the Treasury Registrar (Powers and Functions) Act.
56. Amendment o f section 20. PART XXI AMENDMENT OF THE TREASURY REGISTRAR (POWERS AND FUNCTIONS) ACT, (CAP.370)
Part
PART XXI
- 58 Verify source ↗
Amendment o f section 8
AI-assisted research summary: This section is an amendment provision for section 8 of the Vocational Education and Training Act.
58. Amendment o f section 8 . PART XXII AMENDMENT OF THE VOCATIONAL EDUCATION AND TRAINING ACT, (CAP.82) - 57 Verify source ↗
Section 57
AI-assisted research summary: This section says this Part must be read together with the Treasury Registrar (Powers and Functions) Act.
57. This Part shall be read as one with the Treasury Registrar (Powers and Functions) Act, hereinafter referred to as the “principal Act”. Amendment of section 8 - 58 Verify source ↗
Section 58
AI-assisted research summary: Public and statutory corporations must remit 10% of their gross revenue to the Consolidated Fund.
58. The principal Act is amended in section 8(1) by adding immediately after paragraph (e) the following: “(f) Cap.348 Cap. 245 require each public and statutory corporation to remit ten percent of its to annual the Consolidated Fund in accordance with the Public Finance Act or the Executive Agencies Act.” revenue gross PART XXII AMENDMENT OF THE VOCATIONAL EDUCATION AND TRAINING ACT, (CAP.82) Construction Cap.82
Part
PART XXII
- 61 Verify source ↗
Repeal and replacement o f section 19
AI-assisted research summary: This section says section 19 is repealed and replaced.
61. Repeal and replacement o f section 19. 5 No. 4 Finance Act 2013 PART XXIII AMENDMENT OF THE VALUE ADDED TAX ACT, (CAP.} 48) - 59 Verify source ↗
Section 59
AI-assisted research summary: This section says Part 59 must be read together with the Vocational Education and Training Act, which it calls the principal Act.
59. This Part shall be read as one with the Vocational Education and Training Act, hereinafter referred to as the “principal Act”. Amendment of section 14 - 60 Verify source ↗
Section 60
AI-assisted research summary: Section 14(2) is amended to change the percentage from six per centum to five per centum.
60. The principal Act is amended in section 14(2), by deleting the words “six per centum” and substituting for them the words “five per centum.” Repeal and - 61 Verify source ↗
The principal Act is amended by repealing
AI-assisted research summary: This section amends the principal Act by repealing section 19 and replacing it with a new section headed “Exemption from levy.”
61. The principal Act is amended by repealing sectfonT^* °' section 19 and replacing it with the following new section: “ Exemption from levy - 19 Verify source ↗
The provisions of section 14 shall not
AI-assisted research summary: Section 14 does not apply to Government departments or public institutions that are wholly financed by the Government.
19. The provisions of section 14 shall not apply to any Government department or public institution which is wholly financed by the Government.” 41 No. 4 Finance Act 2013 PART XXIII AMENDMENT OF THE VALUE ADDED TAX ACT,- (CAP.148) Construction Cap.148
Part
PART XXIII
- 64 Verify source ↗
Amendment o f the Third Schedule
AI-assisted research summary: This section says the Finance Act 2013 commences on 1 July 2013 and identifies an amendment to the Third Schedule.
64. Amendment o f the Third Schedule. 6 No. 4 Finance Act 2013 THE UNITED REPUBLIC OF TANZANIA NO. 4 OF 2013 I ASSENT, J a k a y a M r i s h o K i k w e t e President [30th June, 2013] An Act to impose and alter certain taxes, duties, levies, fees and to amend certain w ritten laws relating to the collection and m anagem ent of public revenues. E n a c t e d by Parliament of the United Republic of Tanzania. PARTI PRELIMINARY PROVISIONS Short title i. This Act may be cited as the Finance Act, 2013. Commencement j . This Act shall come into operation on the 1st day of July, 2013. PART II AMENDMENT OF THE CAPITAL MARKETS AND SECURITIES ACT, (CAP.79) Construction Cap'79 - 62 Verify source ↗
Section 62
AI-assisted research summary: This Part is to be read together with the Value Added Tax Act (the principal Act).
62. This Part shall be read as one with the Value Added Tax Act, hereinafter referred to as the “principal Act”. Amendment o f the First Schedule
Part
Schedule
- 12 Verify source ↗
Section 12
AI-assisted research summary: This section amends the Fourth Schedule to add new excisable items and rates.
12. The principal Act is amended in the Fourth Schedule by introducing new excisable items and rates as follows: 12 No. 4 Finance Act 2013 H eading H s C ode D escription U n it - 45 Verify source ↗
Section 45
AI-assisted research summary: The principal Act’s Second Schedule is amended by replacing the figure “200” with “263” in items 1 and 2 of the Second column.
45. The principal Act is amended in the Second Schedule, by deleting the figure “200” appearing in items 1 and 2 of the Second column and substituting for it figure “263” respectively. PART XVI AMENDMENT OF THE SURFACE AND MARINE TRANSPORT REGULATORY AUTHORITY ACT, (CAP.413) Construction Cap.413 - 63 Verify source ↗
The principal Act is amended in the First
AI-assisted research summary: The principal Act’s First Schedule is amended: item 17 is deleted and item 18 is renumbered as item 17.
63. The principal Act is amended in the First Schedule by- (a) deleting item 17; and (b) re-numbering item 18 as item 17. Amendment of the Third Schedule - 64 Verify source ↗
The principal Act is amended in the Third
AI-assisted research summary: This section amends the Third Schedule by inserting a new item after item 32, apparently relating to 100% rate relief for relieved persons or organizations, though the text is truncated.
64. The principal Act is amended in the Third Schedule by adding immediately after item 32, the following new item: o f Rate R e lie f (% ) 100 R elieved Persons/O rganizations local to, a
Part
Schedule by introducing new excisable items and rates as
- 22
AI-assisted research summary: The provision lists excise rates in Tanzanian shillings per litre, including old and new rates for certain goods.
22.02 2009.11.00 2009.12.00 2009.19.00 2009.21.00 2009.29.00 2009.31.00 2009.39.00 2009.41.00 2009.50.00 2009.61.00 2009.69.00 2009.71.00 2009.79.00 2009.80.00 2009.90.00 2 2 0 2 . 10.00 O ld E xcise Rate T shs. 8 per Litre N e w E xcise R ates T shs. 9 per L itre T shs.. 100 per L itre T sh s. 110 per L itre / / or produced L ocally Juices F ruit (including grape m ust) and vegetable ju ic e s, unferm ented and not containing spirit, added not w h eth er added co ntaining sugar other or sw eetening m atter. Im ported Juices grape m ust) vegetable unferm ented not added w hether containing sugar o r sw eetening m atter. Fruit (including and ju ic e s, and containing spirit, not added other or W ater, including m ineral w aters and w aters, aerated added c o ntaining sugar other or sw eetening m atter or and flavoured, other non-alcoholic not beverages, including fruit or vegetable ju ic e s o f heading N o .20.09. including -W aters, m ineral w aters and 13 / T shs. 83.00 per Litre T shs. - 91 Verify source ↗
00 per
AI-assisted research summary: A tariff-style line refers to water products that are aerated, contain added sugar or other sweetening matter, or are flavoured.
91.00 per No. 4 Finance Act w aters, aerated added containing other or su g ar sw eetening m atter or flavoured. — O ther 2 2 02.90.00 - 22
AI-assisted research summary: This provision lists beer made from malt, including stout and porter, and an 'other' category.
22.03 B eer m ade fr o m m alt — Stout and porter 2203.00.10 2203.00.90 — O ther - 22
AI-assisted research summary: The provision lists certain wine goods and sets a rate of Tshs. 83.00 per litre for them.
22.04 2204.10.10 2204.10.90 2204.21.10 2204.21.90 o f fresh W ine including grapes, w ines; fortified grape m ust other than that o f heading N o.20.09. --S parkling w ine — W ith the d o m e stic g ra p e s content exceeding 75% —O ther by or the —O ther w ine; grape m ust w ith ferm entation prevented arrested addition o f alcohol. — W ith dom estic content 75% — O ther the grapes exceeding 2204.29.90 — O ther 14 2013 L itre T shs. 83.00 per Litre T shs. - 91 Verify source ↗
00 per
AI-assisted research summary: The text lists a rate of T shs. 525.00 per litre.
91.00 per Litre T shs. 525.00 per Litre T sh s.525.00 per Litre T shs. - 578
AI-assisted research summary: The text lists several amounts in Tanzanian shillings per litre.
578.00 per Litre T shs. 145.00 p e r L itre T shs. 1,614.00 per Litre T shs. 1,614.00 per Litre T shs. 145 per Litre T shs. 1,614.00 per Litre T shs. 1,614.00 per T shs. 1 6 0 .0 0 per Litre T shs. 1,775.00 per Litre T shs. 1,775.00 per Litre T shs. - 160
AI-assisted research summary: The text sets per-litre Tanzanian shilling amounts for grape must, including a lower rate where domestic grapes content exceeds 75%.
160.00 per Litre T shs. 1,775.00 per Litre Tshs. 1,775.00 / I I I I I I I I No. 4 Finance Act 2013 2204.30.10 2204.30.90 - O th e r grape m ust —W ith the dom estic grapes content exceeding 75% —O ther / / L itre per L itre T shs. 145 per • L itre T shs. 1,614.00 per L itre T shs. - 160
AI-assisted research summary: The text lists litre-based amounts in Tanzanian shillings.
160.00 p e r L itre T shs. ‘l ,775.00 per L itre / / / / T shs. 145 per L itre T shs. - 160
AI-assisted research summary: The text lists four monetary amounts per litre in T shs.
160.00 p e r L itre T shs. 1,614.00 per L itre T shs. 1,775.00 p e r L itre T shs. 145 per L itre T shs. - 160
AI-assisted research summary: The text lists three amounts per litre in Tanzanian shillings: T Shs. 160.00, 1,614.00, and 1,775.00.
160.00 p e r L itre T shs. 1,614.00 per Litre T shs. 1,775.00 per L itre - 22
AI-assisted research summary: The text lists beverage tariff items and shows a rate of Tshs. 1,614.00 per litre for the listed goods.
22.05 2 2 .0 6 2 205.10.10 2205.10.90 2205.90.10 2205.90.90 V erm outh and other w ine o f fresh grapes flavoured . w ith plants or arom atic substances. —In holding 21 or less — W ith dom estic content 75% — O ther the grapes exceeding containers - O th e r — W ith dom estic content 75% — O ther the grapes exceeding fe rm e n te d (for cider, m ead) o f O th e r beverages exam ple, perry, m ixtures ferm ented beverages m ixtures ferm ented beverages and non alcoholic beverages, not elsew here specified or included. and o f 15 No. 4 Finance Act 2013 2206.00.10 — C ider 2206.00.30 2206.00.90 2208.20.00 2208.30.00 2208.40.00 2 208.50.00 — B eer m ade from 100% local unm alted cereals — others ( including energy drinks and non alcoholic beverages) ethyl U ndenatured o f an alcohol alcoholic strength by volum e o f less than vol; 80% spirits, liqueurs and other spirituous beverages. -S pirits obtained by distilling grape w ine or grape m arc -W hiskies -R um and other spirits obtained by distilling ferm ented sugar-cane products -G in and G eneva 2208.60.00 -V odka 2208.70.00 -L iqueurs and cordials 2 008.90.10 2 208.90.90 -O ther — D istilled Spirits (e.g. K onyagi, U ganda W aragi) — O ther 16 / / / / / / I I I I I Tshs. 1,614.00 per Litre T shs - 420 Verify source ↗
00per
AI-assisted research summary: The text states two amounts in Tanzanian shillings per litre: 420.00 and 1,775.00.
420.00per L itre T shs. 1,775.00 per L itre T shs - 575
AI-assisted research summary: The text lists amounts in Tanzanian shillings per litre, including T shs. 2,392.00 and T shs. 2,631.00.
575.00 per Litre T shs. 2,392.00 per Litre T shs. 2,392.00 per Litre T shs. 2,392.00 per L itre Tshs. 2,392.00 per L itre T shs. 2,392.00 per Litre T shs. 2,392.00 per Litre T shs. 2,392.00 per L itre T shs. 2,392.00 per Litre T shs. 2,631.00 per Litre T shs. - 2 Verify source ↗
631.00
AI-assisted research summary: This text states a price of Tshs. 2,631.00 per litre.
2.631.00 per Litre T shs. 2,631.00 per Litre T shs. 2,631.00 per Litre T shs. 2,631.00 per Litre T shs. 2,631.00 per Litre Tshs. 2,631.00 per Litre T shs. 2,631.00 per Litre No. 4 - 27
AI-assisted research summary: This provision lists tax rates for several tobacco and petroleum products.
27.10 Finance Act 2013 o r cheroots, and o f o f C igars, cigariilos cigarettes, tobacco tobacco substitutes. — W ithout filter tip and containing dom estic tobacco contents exceeding 75% . — W ith filter tip and containing dom estic tobacco exceeding 75% — O ther O ther m anufactured and tobacco m anufactured tobacco substitutes; “hom ogenized” or “reconstituted” tobacco: extracts essences. —Sm oking tobacco, not w hether o r tobacco containing substitutes in any proportion — C ut rag/filler tobacco and mil mil m il Tshs. 8,210.00 per mil Tshs. 9,031.00, per m il Tshs. 19,410.00 per mil Tshs. 21,351.00 per mil T shs. 35,117.00 per mil Tshs. 38,628.00 per mil kg Tshs. 17,736.00 per _ . Tshs. 19,510,00 per kg Petroleum oils and oils obtained from bitum inous m inerals, other than crude; preparations elsew here not specified or included, by containing w eight or m ore o f petroleum oils oils 70% o r o f 17 No. 4 Finance Act 2013 from obtained bitum inous m inerals, these oils being basic the constituents o f the preparations; waste oils. -L ight oils and preparations: — m edium oil and preparations — Illum inating kerosene (Ik) — G as oil and D iesel oil — N atural gas for industrial use / T shs.400.30 per Litre Tshs. 425 per Litre T shs. 0.35 per cubic feet Tshs. - 0 Verify source ↗
39 per
AI-assisted research summary: This text lists product categories and associated rates, including 10%, 0%, and a figure shown as 18.
0.39 per cubic feet the -Perfum es and toilet w aters. -B e a u ty or m ake-up preparations and preparations for the skin care o f than (other m edicam ents), including sunscreen or tan sun preparations; m anicure pedicure preparations. -L ip m ake-up preparations -E ye m ake-up preparations -M anicure or pedicure preparations - Other: — Pow ders, w hether or not com pressed or - Other. Sunscreen or suntan 18 10% 10% 10% 10% 10% 0% 2710.11.10 2710.11.20 2711.11.00 - 33
AI-assisted research summary: The provision lists several tariff codes and shows a 10% rate for each.
33.04 3304.10.00 3304.20.00 3304.30.00 3304.91.00 3304.99.00 No. 4 Finance Act 2013 10% 10% 10% 10% 10% 10% 10% - 33
AI-assisted research summary: This schedule lists certain shaving, deodorant, bath, and room-deodorizing preparations and shows a 10% rate for the listed subheadings.
33.07 shaving after-shave preparations P reparations for use on the hair. - Sham poos - P reparations for perm an en t w aving or straightening - H air lacquers P re-shave, or preparations, personal d eodorants, p reparations, d epilatories other perfum ery, cosm etic o r preparations, elsew here specified or included; prepared room deodorizers, w h eth er o r not or perfum ed having disinfectant properties. to ilet not bath and 3307.10.00 3307.20.00 3 307.30.00 - P re-shave, shaving o r after shave preparations - Personal d eodorants and a ntiperspirants - P erfum ed bath salts and other bath preparations - P reparations for p erfum ing or deo d o rizin g room s, including o d oriferous prep aratio n s used during religious rites : 19 2013 10% 10% 10% No. 4 Finance Act 3307.41.00 3307.49.00 3307.90.00 - 42
AI-assisted research summary: This item lists specific kinds of cases, bags, wallets, and similar containers and applies a 10% rate to the listed subheadings.
42.02 food or suit-cases, satchels, cases, cases, — "A garbatti" and other odoriferous preparations w hich operate by burning — O ther -O ther T runks, vanity-cascs, executive-cases, brief-cases, school spectacle binocular cam era m usical cases, instrum ent cases, gun cases, holsters and sim ilar containers; travelling-bags, insulated beverages bags, rucksacks, handbags, shopping-bags, w allets, purses, m ap-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jew ellery pow der-boxes, cutlery cases and sim ilar containers, o f leather or o f com position leather, o f sheeting o f o f plastics, textile m aterials, o f vulcanised fibre or o f paperboard, or w holly or m ainly toilet bags, boxes, 20 No. 4 Finance Act 2013 C overed w ith such m aterials o r w ith paper. - T runks, suit-cases, v anity-cases, executive-cases, brief-cases, school satchels and sim ilar containers: -- W ith outer surface, o f leather or o f com position leather — W ith outer surface o f plastics o r o f textile m aterials -- O th er - H andbags, w h eth er o r n o t w ith sh o u ld er strap, including those w ith o u t handle — W ith outer surface o f leather or o f com position leather -- W ith outer surface o f plastic sheeting or o f textile m aterials — O ther - A rticles o f a kind norm ally carried in the pocket or in the h andbag — W ith outer su rface o f leather or o f com position leather — W ith outer su rface o f plastic sheeting or o f textile m aterials kg 21 4 2 02.11.00 4 2 02.12.00 4 2 0 2.19.00 42 0 2.21.00 4202.22.00 4202.29.00 4202.31.00 4202.32.00 10% 10% 10% 10% 10% 10% 10% 10% No. 4 Finance Act 2013 4202.39.00 4202.91.00 4202.92.00 4202.99.00 - 42
AI-assisted research summary: This provision lists tariff codes: 4203.10.00, 4203.21.00, 4203.29.00, 4203.30.00, 4203.40.00, 4205.00.00, 5701.10.00, and 5701.90.00.
42.03 4203.10.00 4203.21.00 4203.29.00 4203.30.00 4203.40.00 4205.00.00 5701.10.00 5701.90.00 - 57
AI-assisted research summary: This provision lists tariff items and shows a 10% rate for the goods named in the schedule.
57.02 — O ther - O ther — W ith outer surface o f leather or o f com position leather — W ith outer surface o f plastic sheeting’o r o f textile m aterials — O ther A rticles o f apparel and clothing accessories, o f leather or o f com position leather. - A rticles o f apparel — Specially designed for use in sports — O ther - Belts and bandoliers - O ther clothing accessories O ther articles o f leather or o f com position leather. C arpets and other textile floor coverings, knotted, w hether or not m ade up. - O f wool or fine anim al hair - O f other textile m aterials C arpets and other textile floor coverings, w oven, not or tufted flocked, w hether or 22 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% No. 4 Finance Act 2013 n o t up, m ade including "K elem ", "S chum acks", "K aram anie" and sim ilar hand-w oven rugs. - "K elem ", "S chum acks", "K aram anie" and sim ilar hand-w oven rugs m2 - Floor coverings o f coconut fibres (coir) m2 - O ther, o f pile construction, not m ade up: — O f w ool or fine anim al hair — O f m an-m ade textile m aterials -- O f other textile m aterials - O ther, o f pile construction, m ade up: — O f w ool or fine anim al h air — O f m an-m ade textile m aterials — O f other textile m aterials - O ther, not o f pile construction, not m ade up m 2 - O ther, not o f pile construction, m ade up: — O f w ool or fine anim al hair -- O f m an-m ade textile m aterials -- O f other textile m aterials C arpets and other 23 5702.10.00 5702.20.00 5702.31.00 5702.32.00 5702.39.00 5702.41.00 5702.42.00 5702.49.00 5702.50.00 5702.91.00 5702.92.00 5702.99.00 - 57
AI-assisted research summary: This excerpt lists section 57.03 and several percentage figures, but it does not state a clear rule on its face.
57.03 1C% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% No. 4 Finance Act 2013 - 61
AI-assisted research summary: This provision lists certain textile and clothing tariff items and shows a 10% rate for them.
61.01 5703.10.00 5703.20.00 5703.30.00 5703.90.00 5704.10.00 5704.90.00 5705.00.00 6101.20.00 6101.30.00 6101.90.00 textile floor coverings, tufted, w hether or not m ade up. - O f w ool o r fine anim al hair - O f nylon o r other polyam ides - O f other m an- m ade textile m aterials m 2 - O f other textile m aterials C arpets and other tex tile floor co verings, o f felt, not tufted or flocked, w h eth er or not m ade up. - T iles, having a m axim um surface area o f 0.3 - O ther O ther carpets and other textile floor coverings, w hether or not m ade up. M en's or bo y s’ overcoats, car- coats, capes, cloaks, anoraks (including ski- jack ets), w ind cheaters, w ind- ja c k e ts and sim ilar articles, knitted or crocheted, other than those o f heading 61.03. - O f cotton - O f m an-m ade fibres - O f o ther textile m aterials 24 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% No. 4 - 61
AI-assisted research summary: Lists a series of numbered tariff-style codes.
61.02 6 102.10.00 6 102.20.00 6102.30.00 6102.90.00 - 62
AI-assisted research summary: This section lists tariff codes and descriptions for certain overcoats, coats, jackets, and similar knitted or crocheted textile articles.
62.01 6201.11.00 6201.12.00 6201.13.00 6 201.19.00 6201.91.00 Finance Act 2013 or W om en's o r girls' car- overcoats, capes, coats, anoraks cloaks, ski- (including ja c k e ts), w in d w ind- cheaters, ja c k e ts and sim ilar articles, knitted or other crocheted, than o f those heading 61.04. - O f w ool or fine anim al hair - O f cotton - O f m an-m ade fibres - O f other textile m aterials boys' M en's car- overcoats, capes, coats, anoraks cloaks, ski- (including w in d jac k ets), w ind- cheaters, ja c k e ts and sim ilar articles, o th er than those o f heading - 62
AI-assisted research summary: This tariff line covers overcoats, raincoats, car-coats, capes, cloaks, and similar articles, with 10% shown for the listed categories.
62.03. -O vercoats, raincoats, car-coats, capes, cloaks and sim ilar articles: -- O f w ool o r fine anim al hair — O f cotton -- O f m an-m ade fibres — O f other textile m aterials - O t h e r : -- O f w ool or fine anim al h air 25 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 2013 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% No. 4 Finance Act 6201.92.00 6 201.93.00 6 201.99.00 - 62
AI-assisted research summary: This text lists a tariff/item description for certain women’s or girls’ outerwear made of cotton, man-made fibres, or other textile materials.
62.02 — O f cotton — O f m an-m ade fibres -- O f other textile m aterials W om en's o r girls' overcoats, car- coats, capes, cloaks, anoraks (including ski- jackets), w ind cheaters, w ind- jac k ets and sim ilar articles, other than those o f heading - 62
AI-assisted research summary: This provision lists tariff codes: 6202.11.00, 6202.12.00, 6202.13.00, 6202.19.00, 6202.91.00, 6202.92.00, 6202.93.00, and 6202.99.00.
62.04. 6202.11.00 6202.12.00 6202.13.00 6202.19.00 6202.91.00 6202.92.00 6202.93.00 6 202.99.00 - 85
AI-assisted research summary: This text appears to list tariff/classification items and codes for certain textile articles and media-related goods.
85.23 - O vercoats, raincoats, car-coats, capes, cloaks and sim ilar articles: -- O f wool o r fine anim al hair — O f cotton — O f m an-m ade fibres — O f other textile m aterials - Other: — O f w ool o r fine anim al hair -- O f cotton -- O f m an-m ade fibres — O f other textile m aterials tape, D iscs non solid- storage volatile "sm art devices, other cards" m edia the recording o f sound other or phenom ena, w hether and state and for not or 26 No. 4 Finance Act 2013 8523.29.90 8423.40.90 - 89
AI-assisted research summary: This provision lists certain goods and sets a rate of Tshs. 40.00 per unit for them.
89.03 recorded, including m atrices and m aster the production for o f but discs, excluding products o f C hapter 37. M agnetic m edia unrecorded — R ecorded and audio tapes video O ptical M edia — R ecorded D V D ,V C D ,C D O ther aircraft (for exam ple, helicopters, aeroplanes); spacecraft (including and satellites) and suborbital spacecraft launch vehicles excluding com m ercial aircrafts. - H elicopters ~ O f an unladen w eight exceeding 2,000 kg - A eroplanes and other aircraft, o f an unladen w eight exceeding 2,000 kg but not exceeding 15,000 kg - A eroplanes and other aircraft, o f an unladen w eight exceeding 15,000 kg Y achts and other vessels for pleasure or sports; row ing boats and canoes. 27 u u T shs. 40.00 per unit T shs. 40.00 per unit T shs. - 44 Verify source ↗
00 per
AI-assisted research summary: The text is fragmentary and appears to list tariff or rate figures, but it does not clearly state a rule.
44.00 per unit 2 0 % 20 % 2 0 % No. 4 Finance Act 2013 8903.10.00 8903.91.00 8903.92.00 - 93
AI-assisted research summary: This text lists tariff item codes and the goods they cover, including inflatable items, sailboats, motorboats, revolvers, and pistols.
93.03 9303.10.00 9303.20.00 9303.30.00 9303.90.00 - Inflatable - Other: — Sailboats, w ith or w ithout auxiliary m otor -- M otorboats, other than outboard m otorboats — O ther R evolvers and pistols, other than those o f heading - 93
AI-assisted research summary: Lists tariff items for other firearms and similar devices, with example subcategories and percentage rates shown in the text.
93.04. O ther firearm s and sim ilar devices w hich operate by firing o f an the charge explosive exam ple, (for sporting shotguns and rifles, m uzzle- firearm s, loading and V ery other devices designed to project flares, only signal and pistols revolvers for firing blank am m unition, captive-bolt hum ane linethrow ing guns). - M uzzle-loading firearm s - O ther hunting or shooting including com bination shotgun-rifles - O ther hunting or shooting rifles - O ther sporting, target- shotguns, sporting, target- killers, pistols 28 2 0 % 2 0 % 2 0 % 2 0 % 25% 25% 25% 25% 25% No. 4 F inance A ct 9304.00.00 Other (for arms example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07. Other furniture and parts thereof Imported furniture - 94
AI-assisted research summary: This Part is to be read together with the Energy and Water Utilities Regulatory Authority Act, and Section 49A is repealed.
94.03 2013 25% u 15% n PA R T VI A M E N D M E N T OF T H E E N E R G Y A N D W A T E R U T ILITIES R E G U L A T O R Y A U T H O R IT Y ACT, (CAP.414) C onstruction C a p 414 1 3 ^ j ^ i s Part shall be read as one with the Energy and W ater Utilities Regulatory Authority Act, hereinafter referred to as the “principal A ct”. RcPcalof S ection 49A - 14 Verify source ↗
Section 14
AI-assisted research summary: The principal Act is amended by repealing Part VII.
14. * a i section 49A. • The principal Act is amended by repealing PA R T VII A M E N D M E N T OF TH E G A M IN G ACT, (CAP.41) C onstruction Cap.41 scc^o^Tl001 j § # x h is Part shall be read as one with the Gam ing hereinafter referred to as the “ principal A c t”. - 16 Verify source ↗
The principal Act is amended in section 31(2),
AI-assisted research summary: This amendment changes section 31(2)(a) so that “monthly” is replaced with “weekly”.
16- The principal Act is amended in section 31(2), by deleting the word “m onthly” appearing in paragraph (a) and substituting for it the word “w eekly” . 29 No. 4 Finance Act 2013 PART VIII AMENDMENT OF THE INCOME TAX ACT, (CAP.332) Construction Cap.332
Part
Schedule.”
- 24 Verify source ↗
The principal Act is amended by repealing
AI-assisted research summary: This section amends the principal Act by repealing section 83A and replacing it with text about withholding income tax for goods.
24. The principal Act is amended by repealing section 83 A and substituting for it the folio wing- w ith h o ld in g o f income tax for goods , in - 83A Verify source ↗
(1)
AI-assisted research summary: A corporation must withhold income tax from payments supplied by a resident person in the course of business, at the rate set in the First Schedule.
83A.-(1) . tc Subject subsection residen (2), any corporation which makes i respect o f good: payment supplied by a resident person in the course o f conducting business shal withhold income tax at the rate provided for under paragraph 4(c of the First Schedule. (2) This section shall apph to a resident corporation whost budget is wholly or substantial!) financed by the Government budge subvention.” Amendment o f section 86 - 25 Verify source ↗
The principal Act is amended in section 86(1) bj
AI-assisted research summary: This section amends section 86(1) bj by inserting the words “and (d)” after the reference “(a)” in paragraph (d).
25. The principal Act is amended in section 86(1) bj inserting the words “and (d)” immediately after the reference “(a)” appearing in paragraph (d). Amendment o f section 98 Amendment o f First Schedule - 26 Verify source ↗
The principal Act is amended in section 98 bj
AI-assisted research summary: This section amends section 98 bj of the principal Act by deleting subsection (3).
26. The principal Act is amended in section 98 bj deleting subsection (3). - 27 Verify source ↗
Section 27
AI-assisted research summary: This section amends tax rates and income thresholds in the principal Act.
27. Schedule - (a) The principal Act is amended in the Firs in paragraph 1 by deleting the table appearing ir th< (i) and substituting for it subparagraph following table: Incom e ex ce ed W here total incom e do es not T Shs. 2 ,0 4 0 ,0 0 0 /= incom e W here the total e x ce ed T Shs. 2 ,0 4 0 ,0 0 0 /= but d o e s not e x ceed 4 ,3 2 0 ,0 0 0 /= W here the total incom e 33 R ate p a y ab le N IL 13% o f the a m o u n t in e x cess o f T S h s.2 ,0 4 0 ,0 0 0 /= T S h s. 2 9 6 ,4 0 0 /= No. 4 Finance Act 2013 exceed T Shs. 4,320,000/= but does not exceed 6,480,000/= W here the total incom e exceed T Shs. 6 ,480,000/= but does not exceed 8,640,000/= W here the total incom e exceed T Shs. 8,640,000/= plus 20% o f the am ount in excess o f T Shs. 4,320,000/= 728,400/= T Shs. plus 25% o f the am ount in excess o f T Shs. 6,480,000/= 1,268,400/= T Shs. plus 30% o f the am ount in excess o f T Shs. 8,640,000/= (b) in paragraph 3, by - (a) deleting the word “three” appearing in subparagraph (3) and substituting for it the word “five”; (b) in paragraph 3, by renumbering the repeated subparagraph (3) as subparagraph (4); (c) in paragraph 4 by- ( a ) the words “or rent” between the i n s e r t i n g words “interest” and “paid” appearing in item (ii) of subparagraph (b); (b) deleting subparagraph (c) and substituting for it the following: “(c) payments to which section 83 applies- (i) in the case of service fee referred to in section 83(1 )(a), 5 percent for a resident and 15 percent for a non resident; (ii) in the case of insurance premiums to in section 83(1 )(b), 5 referred percent; 34 No. 4 Finance Act 2013 (iii) in the case of service fee referred to in section 83(1 )(c), 5 percent for a resident and 15 percent for a non resident; (iv) in the case o f money transfer commission referred to in section 83(1 )(d), 10 percent; and (v) in the case o f payment referred to under section 83(A), 2 percent.” Amendment of Third Schedule 2 8 . The principal Act is amended in the Third gchecjuie by adding immediately after the word “trader” appearing in the second column o f class 8, the phrase for prospecting and exploration o f equipment used minerals or petroleum”. PART IX AMENDMENT OF THE NATIONAL PARKS ACT, (CAP.282) CanS282Ctl°n ap ~ Parks Act, hereinafter referred to as the “principal Act”. be read as one with the National section To"* °f 30' The Pr‘nc*Pa^ Act IS amended in section 10(7) by deleting the phrase “subject to section 10A”. Repeal o f 3 ^ section 10A -p h e principal Act is amended by repealing *• section 10A. i a a PART X AMENDMENT OF THE NGORONGORO CONSERVATION AREA ACT, (CAP.284) Construction C ap.284 3 2 . This Part shall be read as one with the VT Ngorongoro Conservation Area Act, hereinafter referred to ^ 35 No. 4 Finance Act 2013 as the “principal Act”. Amendment of section 13 Repeal of section 13A
Part
Schedule by adding immediately after item 32, the following
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The im portation by, or
AI-assisted research summary: This section concerns the importation or supply of goods or services for textile manufacturing using locally grown cotton.
33. The im portation by, or supply textile m anufacturer, o f goods or are services exclusively the m anufacturing o f textile by using locally grow n cotton. w hich used in Passed in the National Assembly on the 28th June, 2013. D r . T h o m a s D i d i m u K a s h i l i l a h Clerk o f the National Assembly 42
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The Finance Act, 2013
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