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Tanzania Act or statute

Parliament of Tanzania

The Finance Act, 2011

Some Parts of the Act start on 1 July 2011, unless stated otherwise, and this Part is to be read together with the Business Activities Registration Act. The principal Act is amended by repealing s…

agricultural equipmentalcoholalcohol beveragesallowancesamendmentasset-backed securitiesauditaviationbeveragesbusiness premisesBusiness registrationby-lawscharitable organizationscompliancecross-referenceeducation levyemployee compensationexciseexcise dutyexcise ratesexcise taxexport processing zonesfuel tollsimport reliefimported goodsinformation reportinginterest on unpaid taxlegislation draftinglegislation reading provisionlegislative amendmentlicence feesBusiness registrationBusiness registrationlocal revenueminingoverdue taxproduct classificationproperty conveyanceregulatory penaltiesreligious organizationsretail purchasesroad tollsspecial economic zonesstatutory amendmentstatutory interpretationstatutory text changetarifftariff scheduletariffsTax lawtax consultancytax exemptionstax or fee treatmenttax ratestax refundtax repaymenttobacco productstransporttransport infrastructuretransport of fishtravelutilities projectsvalue added taxvehicle transit chargesvehiclesvillage authoritywithholding tax
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Tanzania
Structure
42 provisions
Citation
The Finance Act, 2011
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01

Purpose and legislative effect

“Some Parts of the Act start on 1 July 2011, unless stated otherwise, and this Part is to be read together with the Business Activities Registration Act.”

Some Parts of the Act start on 1 July 2011, unless stated otherwise, and this Part is to be read together with the Business Activities Registration Act. The principal Act is amended by repealing section 15 and replacing it with new provisions. Businesses registered under this Act must have a licence, and the licence is valid for 12 months and renewable. This section says this Part is to be read together with the Excise (Management and Tariff) Act, and refers to that Act as the principal Act. Unpaid tax can attract interest, and the Commissioner-General may remit some or all of that interest if good cause is shown.

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Section 2

Some Parts of the Act start on 1 July 2011, unless stated otherwise, and this Part is to be read together with the Business Activities Registration Act.

Section 2

05

This text lists customs tariff classification lines for vermouth and other wine made from fresh flavoured grapes or with aromatic substances, including variants based on container size and domestic grape content.

Section 22

Section 13

This section says this Part must be read together with the Income Tax Act, called the principal Act.

Section 13

Section 23

This section amends section 7(4) of the principal Act by adding the words “Tanzania shillings or equivalent in convertible currency” after “currency”.

Section 23

Section 35

This provision amends section 15 of the principal Act by replacing wording in that section.

Section 35

04

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Showing 42 of 42 provisions

Provision 18Amendment 12Substitution 11Repeal

Part

PART XII

§ 2Section 2Provision

Some Parts of the Act start on 1 July 2011, unless stated otherwise, and this Part is to be read together with the Business Activities Registration Act.

2 . The provisions o f various Parts o f this Act shall com e operation on the 1st day o f July, 2 0 1 1 . Unless it is otherwise stated. into P A R T II A m e n d m e n t o f t h e B u s i n e s s A c t i v i t i e s R e g i s t r a t i o n A c t , ( C a p . 208) . Construction 3 , This Part shall be read as one with the Business Activities Registration Act, hereinafter referred to as the “ principal A ct” . —caland
Section 2Verify source
§ 4Section 4Repeal

The principal Act is amended by repealing section 15 and replacing it with new provisions.

4 . T h e principal Act is amended by repealing section 15 and 01 reP*a c ‘n § f'or ** “ Validity of registra- following ncw provisions:
Section 4Verify source
§ 15(1) Subject to subsection (2), every businessProvision

Businesses registered under this Act must have a licence, and the licence is valid for 12 months and renewable.

15.-(1) Subject to subsection (2), every business life o f the registration shall be valid for the entire business. (2) There shall be required for every business registered under this Act, a licence. 3 N o . 5 Finance 2011 (3) T he licence shall be valid for a renew able period o f tw elve months. (4) A local governm ent authority, m ay upon consulation with the M inister responsible for trade and w ith the approval o f the M inister responsible for finance, m ake by-laws for imposition o f charges or fees for various types or categories o f licences issued in respect o f businesses registered under this Act; provided that village council may, with the approval o f the District Council w ithin whose jurisdiction the village council is situate, m ake by-laws for imposition o f charges or fees for various types o f business licences in respect o f businesses operating within the area o f jurisdiction o f the village council. to required, (5) It shall be a duty o f a local g overnm ent authority, w herever the M inister with furnish information relating to licences issued within its area o f jurisdiction; provided that village council shall, wherever the District Council within whose required, jurisdiction the village council is w hose jurisdiction the relating to licences issued within its area o f jurisdiction. furnish (6) The licensing measures stipulated under this section shall com m ence on the 1st day o f January, 2 0 1 2 ^ . P A R T III A m e n d m e n t o f t h e E x c i s e ( M a n a g e m e n t a n d T a r i f f ) A c t , ( C a p . 147) Construction Cap. 147
Section 15Verify source
§ 5This Part shall be read as one with the E xcise (M a nag em ent andProvision

This section says this Part is to be read together with the Excise (Management and Tariff) Act, and refers to that Act as the principal Act.

5 . This Part shall be read as one with the E xcise (M a nag em ent and Tariff) Act, hereinafter referred to as the “principal A ct” . Addition o f new section 56A
Section 5Verify source
§ 6Section 6Amendment

Unpaid tax can attract interest, and the Commissioner-General may remit some or all of that interest if good cause is shown.

6. T h e principal A ct is am ended by adding after section 56 the follow ing new section: “Interest on overdue tax and payment 56A-(1) Where any am ount o f tax, including penalties im posed under this Act, remains unpaid after the due date prescribed under this A ct or its regulation, interest at the rate prescribed in subsection (2) shall be payable to the Com m issioner General on the am ou nt for the time being due and unpaid. (2) The rate o f interest chargeable under subsection (1) shall be commercial bank lending rate o f the B ank o f T anzania discount rate at the start o f the year and a further five per cent per annum. (3) The interest payable under this section shall, while 4 N o. 5 Finance 2011 remain unpaid, attract interest as if it is part o f the unpaid tax. (4) Interest payable under this section shall be com pounded at the end o f each prescribed period, accounting period or part o f such period o f the taxable person during which the tax and any interest due remain unpaid unless the Minister prescribed otherwise. (5) T he C om m issioner may remit in whole or in part any interest charged under subsection (2) i f the person liable for the interest shows good cause. (6) Where any tax is due to be repaid to a taxable unretundcd person by the Com missioner-G eneral under this Act remains the after Conrtmissioncr-Gencral shall pay interest to the taxable person at the commercial bank lending rate o f the Bank o f Tanzania.” date, due the No. 5 Finance 2011 Amendment o f section 58
Section 6Verify source
§ 7Section 7Substitution

This section amends section 58 by replacing the word “twelve” in the proviso with “thirty six.”

7. T he principal Act is amended in section 58, by deleting the word “tw elv e” appearing in the proviso to that section and substituting lor it the words “thirty six” . Amend­ ment of the Fourth Schedule
Section 7Verify source

Part

Schedule

§ 8Section 8Substitution

The Act amends the Fourth Schedule by replacing certain excise duty rates with rates in the Sixth Column.

8. T h e principal Act is amended in the Fourth Schedule by deleting the rates o f excise duty specified in the Filth C olum n which are currently the Third C olum n and substituting for them the rates specified in the Sixth Column: items specified imposed on in “ FOURTH SCHEDULE Heading IIs Code Description I nit New Excisc Rates Old Excise Rate
Section 8Verify source
§ 2202Provision

This provision lists tariff amounts for certain waters and related beverages, including rates per litre in Tanzanian shillings.

22.02 Waters, including natural or artificial mineral waters and aerated waters, not added containing sugar other or sweetening matter or flavoured, ice and snow. - Mineral waters and aerated waters - Other (bottled and packed waters) including Water, mineral waters and waters, aerated added containing sugar other or sweetening matter or flavoured, and other non­ alcoholic bevera­ ges. not including fruit or vegetable juices o f heading No.20.09 -Waters, including mineral waters and aerated waters, containing added 6 2 2 0 1 .10.00 2201.90.00 2202. 10.00 / / - - Tshs 69.00 per Litre Tshs 69.00 per Litre Tshs 63.00 per litre Tshs 69.00 per Litre No. 5 Finance 2011 H eading I Is Code Description Unit
Section 22Verify source
§ 2204Provision

This snippet shows excise-rate table fragments for alcoholic beverages and grape products, including new and old rates in Tanzanian shillings per litre.

22.04 sugar or other sweetening matter or flavoured. — Other Beer made from malt — Stout and porter I I 2202.90.00 2203.00.10 2203.00.90 —Other o f fresh Wine including grapes, fortified wines; grape must other than of heading No.20.09 —Sparkling wine that 2204.10.10 2204.10.90 — With the domestic grapes content exceeding 75% -O th er --Other wine; grape must with fermentation prevented or arrested by the addition of alcohol. —In containers holding 2 1 or less — With the domestic grapes content exceeding 75% — Other 2204.21.10 2204.21.90 2204.29.90 —Other -O th er grape must 2204.30.10 -W ith the 7 I I I I 1 1 I New Excise Rates Old Excise Rate Tshs. 63.00 per Litre Tshs 69.00 per Litre Tshs.
Section 22Verify source
§ 38200 perProvision

This provision is a table of per-litre amounts for HS code 2204.30.90, including Tshs and I'shs values and some nil entries.

382.00 per Litre I’shs 420.00 per Litre Tshs 420.00pcr Litre Nil I'shs 420.00 per litre Tshs. 1,223.00 per Litre Tshs 1,223 Per Litre Tshs 1,345.00 per Litre I'shs 1,345.00 per Litre Tshs 420.00 per litre Tshs 1.345.00 per Litre Tshs 1.345.00 per Litre Tshs. 1,223.00 per Litre Tshs. 1,223.00 per Litre Nil Tshs 420.00 per N o. 5 Finance 2011 H eading Hs Code Description I'nit 2204.30.90
Section 382Verify source
§ 2205Provision

This text lists customs tariff classification lines for vermouth and other wine made from fresh flavoured grapes or with aromatic substances, including variants based on container size and domestic grape content.

22.05 2205.10.10 2205.10.90 2205.90.10 domestic grapes content exceeding 75% -O ther plants Vermouth and other wine o f fresh flavoured grapes or with aromatic substances. —In containers holding 21 or less — With the domestic grapes content exceeding 75% —Other -O th er --W ith the domestic grapes content exceeding 75% 2205.90.90 —Other
Section 22Verify source
§ 2206Provision

The provision lists excise rates per litre for certain beverages, including cider, beer made from 100% local ingredients, and other fermented or non-alcoholic beverage mixtures.

22.06 2206.00.10 2206.00.20 and of fermented (for cider, mead) of Other beverages example, perry, mixtures fermented beverages mixtures fermented beverages and non alcoholic beverages, elsewhere specified included — Cider not or — Beer made from 100% local 8 / / / / / / Old Kxcisc Rate New Kxcisc Rates litre Tshs. 1,223.00 per Litre Tshs 1345.00 per Litre Nil Tshs 420.00 per litre Tshs. 1,223.00 per Litre Nil Tshs 1,345.00 per Litre I'shs 420.00 per litre Tshs. 1,223.00 per Litre Tshs 1,345.00 per Litre - Tshs.
Section 22Verify source
§ 22600 perProvision

This provision appears to list amounts and units, including per-litre rates and a code entry for 2206.00.90.

226.00 per I'shs 1,345.00 per Litre Tshs 249.00 per Litre No. 5 Finance 2011 Heading I Is Code Description Unit 2206.00.90
Section 226Verify source
§ 220S20.00Provision

This provision lists excise rates per litre for several alcoholic and related beverage categories.

220S.20.00 2208.30.00 2208.10.00 2208.50.00 unmaltcd cereals — Others (including energy drinks and and non alcoholic beverages) Undenatured ethyl o f alcohol an strength alcoholic by volume of less vol; than 80% liqueurs spirits. and other spirituous beverages. -Spirits obtained by distilling grape wine or grape marc -Whiskies -Rum and other spirits obtained by distilling fermented sugar­ cane products -CJin and Geneva 2208.60.00 -Vodka 2208.70.00 -Liqueurs and cordials 2008.90.10 2208.90.90 -Other — Distilled Spirits (e.g. Konyagi, Uganda Waragi) — Other / / / I 1 1 I I 1 Old lCxcisc Rate Litre New Kxcisc Rates Tshs *120.00 per litre I'shs. 1812.00 per Litre Tshs. 1812.00 per Litre Tshs. 1812.00 per Litre Tshs. 1812.00 per Litre Tshs. 1812.00 per Litre Tshs. 1812.00 per Litre I'shs. 1812.00 per Litre Tshs. 1812.00 per Litre Tshs 1,993.00 per Litre Tshs 1.993.00 per Litre Tshs 1.993.00 per Litre Tshs 1,993.00 per Litre Tshs 1.993.00 per Litre Tshs 1.993.00 per Litre Tshs 1,993.00 per Litre Tshs 1.993.00 per Litre
Section 220SVerify source
§ 2402Substitution

This provision lists excise rates for certain cigarettes containing tobacco, including different rates for products with or without filter tips and with domestic tobacco above 75%.

24.02 cheroots, and of of or Cigars, cigarillos cigarettes, tobacco tobacco substitutes. .. I 9 N o . 5 Finance H eading Hs C ode D escription Unit 2402.20.10 2402.20.90 - Cigarettes containing tobacco — Without filter tip and containing domestic tobacco contents exceeding 75%. — With filter lip and containing domestic tobacco exceeding 75% — Other mil mil mil 2 0 1 1 New Kxcisc Rates Tshs 6.830.00 per mil Tshs 16,114.00 per mil Tshs 29,264.00 per mil Old Kxcisc R ate I'shs. 6,209.00 per mil Tshs. 11,649.00 per mil I'shs. 26,601.00 per mil
Section 24Verify source
§ 2710Substitution

This section lists excise rates for specified goods, including tobacco, petroleum products, and certain plastic packaging items.

27.10 and Other manufactured tobacco manufactured tobacco substitutes; "hom ogenized” or "reconstituted” tobacco: extracts and essences. tobacco --Smoking tobacco, whether or not containing tobacco substitutes in any proportion — Cut rag/filler kg 2403.10.10 Tshs. 13,436.00 per kg Tshs 11,780.00 per kg Petroleum oils and oils obtained from bituminous minerals, than crude; other preparations not elsewhere specified or included, containing by weight 70% or more o f petroleum o f oils oils or from obtained bituminous minerals, these oils being the basic constituents o f the preparations; waste oils 10 N o . 5 Finance 2 0 1 1 H eading Hs C ode Description Unit Old Excise Rate Tshs. 52 New Excise Rates Tshs. 400.30 Tshs. 314 Tshs. 215 Tshs. 80.00 per Litre Tshs. 40.00 Litre per Tshs. 80.00 per Litre I'shs. 40.00 Litre per Tshs 80.00 per Litre Tshs. 40.00 Litre per Tshs. 80.00 per Litre Tshs. 40.00 Litre per / / / / / 2710.19.31 2710.19.31 2710.19.41 2710.19.42 2710.19.43 2710.19.49 3923.21.00 Illuminating Kerosebe (IK) Gas oil (automotive, light, amber for high speed engines) — Residual fuels oils (marine, furnaces and similar fuel oils) of 180 centistokes. — Residual fuels oils (marine, furnaces and similar fuel oils) of 180 centistokes. — Residual fuels oils (marine, furnaces and similar fuel oils) of 280 centistokes. — Other residual fuel oils the Article or conveyance packaging o f goods, o f plastics: stoppers, lids, caps and closures, of plastics. -Sacks and bags (including cones) -O f polymers o f ethylene -O f other plastics for
Section 27Verify source
§ 3923Amendment

This appears to be a heading for a provision amending the Foreign Vehicles Transit Charges Act (Cap. 84).

39.23 kg Kg ' 120% 120% 50% 50%" P A R T IV A m e n d m e n t o i : T in- F o r e i g n V e h i c l e s T r a n s i t C h a r g e s A c t , ( C a p . 84) Construction Cap. 84 '.mendment o f 'c Schedule
Section 39Verify source
§ 9T h is Part shall be read as one with the Foreign V ehicles T ransitProvision

This Part must be read together with the Foreign Vehicles Transit Charges Act, which is called the principal Act.

9. T h is Part shall be read as one with the Foreign V ehicles T ransit C h a rg e s Act, hereinafter referred to as the “ principal A c t” .
Section 9Verify source
§ 10T he principal Act is am end ed in the S chedule by insertingAmendment

The Schedule is amended by inserting the words “or Tanzanian shillings” after “convertible currency” in item 1.

10. T he principal Act is am end ed in the S chedule by inserting im m e d iate ly after the w ords “convertible c u rre n c y ” ap pe a rin g in item 1, the w o rd s “or T anzanian shillings” . 11 No. 5 Finance 2011 PA RT V A m e n d m e n t o f ti it- H i g h e r E d u c a t i o n St u d e n t s ’ L o a n s B o a r d A c t , ( C a p . 178) Construction o f Cap. 178 Amendment o f scction 25 Cap. 82 Construction Cap. 332 Amendment v f section 7
Section 10Verify source
§ 11Section 11Provision

This Part is to be read together with the principal Students' Loans Board Act.

11. This Part shall be read as one with the Higher Education referred to as the “ principal Stu d e n t’s Loans Board Act, hereinafter A ct.”
Section 11Verify source
§ 12The principal Act, is amended in sectionAmendment

This section amends section 25 of the principal Act by inserting a new paragraph about a skills and development levy and renumbering later paragraphs.

12. The principal Act, is amended in section 25, by- (a) inserting following paragraph: immediately after paragraph (c) the “(d) skills and developm ent levy as provided for under the Vocational Education and Training Act.” (b) designating paragraphs (d) and (e) as paragraphs (e) and ({) respectively. PART VI A m e n d m e n t o f t h e In c o m e T a x A c r , ( C a p . 332)
Section 12Verify source
§ 15T h e principal Act is amended in section 69, by inserting theAmendment

This provision amends section 69 of the principal Act by inserting the words “or outside” in paragraph (h).

15. T h e principal Act is amended in section 69, by inserting the words “or outside” between the words “ in” and “the” appearing in paragraph (h).”
Section 15Verify source
§ 16T he principal Act is amended in section 90, bvAmendment

Section 90 is amended to add a rule that subsection (3) does not apply to payment for carriage of fish by a foreign aircraft, and to renumber later subsections.

16. T he principal Act is amended in section 90, bv- (a) adding subsection (4) as follows: immediately after subsection (3) a new “(4) Subsection (3) shall not apply to payment received in respect o f carriage o f fish by a foreign aircraft.” (b) renumbering sub-sections sections (5), (6) and (7) respectively. (4), (5) and (6) as s u b ­
Section 16Verify source
§ 17Section 17Substitution

This section amends the principal Act to add tax-related items for activity in Export Processing Zones and Special Economic Zones, including a ten-year period tied to income, dividends, and rent.

17. The principal Act is amended in paragraph 1 o f the Second deleting following: “(o) Schedule, by- (a) (b) item “(o)” and substituting for it the income derived from investment or business conducted within the Export Processing Zone, and Special Economic Zone during initial period o f te n years;” ; adding immediately after item “(u)” the following new items: “(v) in from payment o f w ithholding tax on dividend arising the Kxport investment Processing Zone and Special Economic Zone during initial period o f t e n years; and rent payments o f withholding payable by an investor licensed under the Export Special Economic Zone during initial period o f ten years, provided that the rent is payable to an investor the Economic Processing Zones or the Special Economic Zones.” Processing Zone licensed tax on under and (w) PA R T VII A m h n d m k n t oi-' ti it: L o c a l G o v h r n m h n t F i n a n c i -: A c t , ( C a p . 290)
Section 17Verify source
§ 28This Part shall be read as one with the Value Added Tax Act,Provision

This Part is to be read together with the Value Added Tax Act, which is called the principal Act.

28. This Part shall be read as one with the Value Added Tax Act, hereinafter referred to as the “principal A ct” .
Section 28Verify source
§ 29The principal Act is amended in section 16(5) by deleting theSubstitution

This section changes a time period in section 16(5) from one year to six months and inserts a new rule in section 17 about auditor deregistration.

29. The principal Act is amended in section 16(5) by deleting the words "one year” and substituting for them the words “six m onths”. 3 0 .-( l) The principal Act is amended in section 17, by- (a) inserting following: immediately after sub-section (5) the if he “(6) An auditor shall be deregistered as a to have tax consultant conspired with a taxpayer to fraudulently issue a certificate o f genuineness.” and is proved (8) as renumbering subsections subsections (7), (8) and (9) respectively. (6), (7) (b) Addition of section I7A
Section 29Verify source
§ 31Section 31Substitution

A qualifying non-citizen passenger buying retail goods in Mainland Tanzania may claim a tax refund from the Authority, but only if the claim is made through the specified airports with the original receipt and a declaration of the goods.

31. follows: The principal Act is amended by adding a new section 17A as '•Foreign nxnf^nd “ 17A .-(1) A passenger who is not a citizen o f Tanzania who purchases goods on retail in Mainland Tanzania may claim to the Authority for tax refund. (2) A claims for tax refund shall be made b\ 16 N o. 5 Finance 2011 the passenger- (a) (b) exiting through Julius w hen K am barage International A irport or the K ilimanjaro International Airport points only; and submitting the original fiscal by receipt o f goods and declaring the goods purchased. (3) A n y am ount o f tax refundable in respect o f any goods purchased shall not be refunded to the passenger if: (a) (b) (c) for the claim refund the is received six months after the date shown on the fiscal receipt; the purchase m ade is determined to be not than T an zan ia Shillings 400,000/=; and the goods have been used or the package seal o f the goods has been broken. less (4) This section shall com e into force on the 1st January, 2012.” 32, T h e principal A ct is am ended in the Second Schedule, by- (a) (b) deleting in paragraph 8(2) the phrase “the National H o using Corporation or” ; adding paragraph subparagraph (8) a new paragraph (9) as follows: im m ediately after in 9 Amendment o f the Second Schedule “(9) The paym ent o f contributions by social to a employees and em ployers security fund or schem e.” (c) (d) the phrase “hay and N ascor Pellet deleting the words “and hay” and substituting for them feed appearing in paragraph 13; adding in paragraph 17 the phrase “N ylon fishing tw ine,” at the beginning o f item (a).” amendment o f ±-e Third Schedule
Section 31Verify source
§ 33T h e principal A ct is am ended in the T hird Schedule bySubstitution

This section amends the Third Schedule to expand or replace several import and supply reliefs for specified goods and services.

33. T h e principal A ct is am ended in the T hird Schedule by- (a) deleting the w hole o f paragraph 8 and substituting for it the following: “ 8 .- ( l) The importation by or supply to a or licensed explorer registered and 17 N o. 5 Finance 2011 prospcctor o f goods or services to be used exclusively for exploration or prospecting activities. (2) T h e by importation or supply to a registered and licensed m ining com pany a mining which has agreem ent developm ent with G overnm ent executed before 1st July, 20 09.” the (b ) deleting the whole o f paragraph 10 and substituting it for the following: “ 10.-(1) The importation or local purchase o f goods or services, by or on b e h a lf o f a registered or institutions, which are intended to be used solely by the organisation or institution for- the advancem ent o f religion; organizations religious (a) (b) (c) relieving persons from the effects o f natural calamities, hazards or disaster; and the developm ent, m aintenance or renovation o f projects relating to health, education, training, w ater supply, infrastructure or any to other projects the advancem ent community. relating o f (2) The importation or local purchase by charitable com m unity based or other non profit driven organisation o f household consumables to' supply orphanage, day care centres and schools. subsequent for (3) The organization or institution shall, before obtaining the relief granted under subparagraphs (1) and (2), subm it to the Authority a letter confirming the existence o f the project or projects in question from the District C om m issioner in its area and from the umbrella organization, i f any. 18 N o. 5 Finance 2011 (4) The relief under this paragraph shall be granted upon submission o f p ro o f that the goods or services relieved are to be used exclusively for the purpose o f the project. (5) The registered religious, charitable community based or other non-profit driven organization or institution shall be required to submit to the Authority their annual plans detailing each o f the projects intended for implementation before the c om m encem ent o f the G overnm ent fiscal year. (6) The registered religious, charitable com m unity based or other non-profit driven organization or institution shall be obliged to account for the utilized relief on goods or services. (7) For purposes o f this Part, household include food, clothing consumables shall and toiletries.” (c) inserting the words “ non utility” between the words “ include” and “m otor” appearing in paragraph 19; adding paragraph 1913 as follows: immediately after paragraph 19A a new C ap .120 “ 19B. The im portation or supply to an investor licensed u n d e r the Special Kconomic Z o nes Act, o f raw m aterials and goods o f capital nature directly related to m an u facturin g in the Special E conom ic Z on es including am bu lances, fire fighting vehicles, and fire lighting equipm ent.” (e) in paragraph 32, by- (i) add in g subparagraph ( l ) the follow ing new subparagraph: im m ediately after “ (2) The spare parts harvesters, dryers, trailers, tractor S upply o f for com bined rice threshers, planters, tillers, conveyors, p o w er mills, grain 19 No. 5 Finance 2011 sprayers and h arro w s to a farm er.” (ii) re-nu m b ering sub parag raph “ (2)” as subparagraph (3). P A R T XII A m e n d m e n t o r m i - : V o c a t i o n a l E d u c a t i o n a n d T r a i n i n g A c t , ( C A P 82) Construction of Cap 82 Amendment of section 15
Section 33Verify source
§ 34Section 34Provision

This section says this Part must be read together with the Vocational Education and Training Act, which is called the principal Act.

34. This Part shall be read as one with the V ocational Education and T ra in in g A ct hereinafter referred to as the “ principal A c t.”
Section 34Verify source
§ 35Section 35Substitution

This provision amends section 15 of the principal Act by replacing wording in that section.

35. T he principal Act is am ended in section 15, by deleting the for the phrase “ Higher substituting it w o rd “ T r e a s u r y ” and E ducatio n S tu d e n ts’ Loans B oard ” . P a s s e d in th e N a t i o n a l A s s e m b l y o n th e 2 2 nd J u n e , 2 0 1 1 . D r . T h o m a s D. K a s i i i l i l a h Clerk o f the National Assembi 20
Section 35Verify source

Part

PART VI

§ 13Section 13Provision

This section says this Part must be read together with the Income Tax Act, called the principal Act.

13. This Part shall be read as one with the Income T ax Act, hereinafter referred to as the "principal A ct”.
Section 13Verify source
§ 14The principal Act is amended in section 7(3), byAmendment

This provision amends section 7(3) of the principal Act to add new allowance-related paragraphs.

14. The principal Act is amended in section 7(3), by- (a) (b) (e) deleting the word “and” appearing at the end o f paragraph “(h)”; deleting paragraph “(i)” ; adding immediately after paragraph (i) the following new paragraphs: stop” appearing at the end o f a “ full “(j) (k) to private services intramural allowance payable to an em ployee who offers patients in a public hospital; and housing allowance, transport allowance, responsibility duty allowance, overtime allowance, hardship allowance and honoraria payable to an its employee o f institution whose budget fully or substantially paid out o f G overnm ent budget subvention.” the G overnm ent or allowance, extra is 12 No. 5 Finance 2011 Amendment of section 69 Amendment of section 90 Amendment of the Second Schedule
Section 14Verify source

Part

Schedule, by-

§ 1S(1) This Part shall be read as one with the Local Governm entAmendment

This Part must be read together with the Local Government Finance Act, which is referred to here as the principal Act.

1S.-(1) This Part shall be read as one with the Local Governm ent Finance Act hereinafter referred to as the “ principal A ct”. No. 5 Amendment o f section 8 Finance 2011
Section 1SVerify source
§ 19Section 19Amendment

This section amends section 8(1) by adding a new paragraph about money derived from licence fees for business premises within a township authority area.

19. T h e principal Act is amended in section 8(1), by adding im m ediately after paragraph (m) the following new paragraph: “(n) all moneys derived from fees for licences issued under the Business Activities Registration Act, in respect o f business premises situated within the area o f the township authority.” Amendment o f section 9
Section 19Verify source
§ 20Section 20Amendment

This section amends section 9(1) of the principal Act to add a new paragraph about moneys derived from licence fees for business premises within a village authority area.

20. T he principal Act is amended in section 9(1), by adding im mediately after paragraph (i) the following new paragraph: “(j) Cap. 208 all moneys derived from fees for licences issued under the Business Activities Registration Act, in respect o f business premises situated within the area o f the village authority.” Addition new section 67A
Section 20Verify source
§ 21Section 21Amendment

Products produced in the Export Processing Zone and Special Economic Zone are exempt from taxes and local government authority charges for the first ten years.

21. The principal Act is amended by adding im mediately after section 67 the following new section: ''Exemption levies imposed by 67 A . There shall be exem pted all taxes and local government authorities for products produced in the Export Processing Zone and Special E conom ic Zone during initial period o f t e n years.” PA RT VIII AMKNDMFNTOF TUI- ROAD AND El)IT TOLLS ACT, (CAP. 220) Construction Cap. 220 Amendment o f section 7 Construction Cap. 168 Amendment o f section 95
Section 21Verify source
§ 22Section 22Provision

This section says this Part must be read together with the Road and Fuel Tolls Act, which is called the principal Act.

22. This Part shall be read as one with the Road and Fuel Tolls Act hereinafter referred to as the “ principal A ct” .
Section 22Verify source
§ 23Section 23Amendment

This section amends section 7(4) of the principal Act by adding the words “Tanzania shillings or equivalent in convertible currency” after “currency”.

23. T he principal Act is amended in section 7(4) by inserting immediately after the w'ord “currency”, the phrase “T anzania shillings or equivalent in convertible currency ” . PA R T IX A.MI-NDMHNTOPTill- ROAD TRAFFIC A d ' , (CAP. 168)
Section 23Verify source
§ 24Section 24Provision

This section says this Part must be read together with the Roads Traffic Act, called the principal Act.

24. Thi s Part shall be read as one with the Roads Traffic Act hereinafter referred to as the “principal A ct”.
Section 24Verify source
§ 25Section 95 (9) o f the principal Act is am ended bySubstitution

This provision amends section 95(9) of the principal Act and changes penalty wording and amounts.

25. Section 95 (9) o f the principal Act is am ended by- (a) deleting the words “ forty shillings” and substituting for them the words “three hundred thousand shillings” ; 14 N o . 5 Finance 2 0 1 1 (b) d e leting the proviso ap pearin g at the end o f subsection (9) and substituting for it the following: “ Provided that, the M inister may, in an order m ade und er subsection (1) specifying an offence to w hich this section applies or by any subsequent order, prescribe in relation to any offence so specified a pen alty o f not less than not exceed in g thirty th ou san d sh illings.” shillings but tho usand tw enty PA R T X a m e n d m e n t o f rm: S t a m p d u t y a c t , ( C a p . 189)
Section 25Verify source
§ 26T h is Part shall be read as one with the Stam p D uty ActProvision

This Part must be read together with the Stamp Duty Act, which is called the principal Act.

26. T h is Part shall be read as one with the Stam p D uty Act h ere in a fter referred to as the “ principal A c t” .
Section 26Verify source
§ 27T he principal Act is am end ed in the S chedule bySubstitution

This section amends the Schedule by replacing and expanding listed exemptions.

27. T he principal Act is am end ed in the S chedule by- (a) deleting the “ex e m p tio n s” appe a rin g after item (c) o f paragraph 22 and substituting for them the following: Construction Cap. 189 Amendment o f the Schedule “ Exemptions: (a) (b) (c) Cap. 27 373 the and (P ow e rs c on ve y a nc e o f any property u nd er the A dm in istrato r and G eneral Functions) Act to a trustee, heir or beneficiary if falling u nder A rticle 60(c); c o n v e y a n c e of' any property under the Export Processing Z ones Special E con om ic Z ones; c o n v e y an c e on the transfer o f the assets to the Special Purposes V ehicles (S P V ) for the purpose o f issuing asset- This securities. backed e xe m p tion shall be limited to construction o f transport infrastructures and utilities projects.” (b) (c) deleting figures “ (1) and (2 )” app earing in paragraph 23 and substituting for them “ (a) and (b )” respectively; deleting the “ex e m p tio n s” ap pearin g u nder paragraph 15 No. 5 Finance 2011 34 and substituting for them the following: “ Exemptions: (a) (b) issued the under regulations claims Mining Act and made thereunder; h y p o t h e c a t i o n or lease of any movable or immovable property as provided Export IVocessing Zones Act;” under the Cap. .->73 inserting under item (b) o f paragraph 39 the following: (d) ** Exemptions: A mortgage bond as provided under Export Processing Zones A ct.” the Cap 373 PA RT XI A m k n d m h n t o r * t i ik V a l u h a d d i - d T ax a c t , (C a p 148) Construction Cap. 148 Amendment o f section 16 Amendment of section 17
Section 27Verify source

Legislative relationships

3 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

A–F

1 instrument

  • Fourth Schedule by replacing certain excise duty rates with rates in the Sixth Column. 8. T h e principal Act

    Section 8

N–S

2 instruments

  • principal Act

    Sections 12, 14, 15, 17, 20, 23, 25, 35

  • Schedule by replacing and expanding listed exemptions. 27. T he principal Act

    Section 27

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