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Tanzania Act or statute

Parliament of Tanzania

The Special Economic Zones Act, 2006

This section gives the short title and commencement of the Act. This section is an interpretation heading for Part II on the establishment and composition of the Special Economic Zones Authority.…

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Jurisdiction
Tanzania
Structure
82 provisions
Citation
The Special Economic Zones Act, 2006
Dates
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01

Purpose and legislative effect

“This section gives the short title and commencement of the Act.”

This section gives the short title and commencement of the Act. This section is an interpretation heading for Part II on the establishment and composition of the Special Economic Zones Authority. This section is titled as the establishment of the Special Economic Zones Authority. This section is about the appointment and functions of the Executive Director. This section establishes the Special Economic Zones Committee.

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Showing 82 of 82 provisions

Provision 73Offence 6Short title 2Interpretation
§ 1S h o r t t i t l e a n d c o m m e n c e m e n tShort title

This section gives the short title and commencement of the Act.

1. S h o r t t i t l e a n d c o m m e n c e m e n t .
Section 1Verify source
§ 3Section 3Interpretation

This section is an interpretation heading for Part II on the establishment and composition of the Special Economic Zones Authority.

3. Interpretation. PART II E s t a b l i s h m e n t a n d c o m p o s i t i o n o f S p e c i a l E c o n o m i c Z o n e s A u t h o r i t y
Section 3Verify source

Part

PART II

§ 4Establishment o f Special Economic Zones AuthorityProvision

This section is titled as the establishment of the Special Economic Zones Authority.

4. Establishment o f Special Economic Zones Authority.
Section 4Verify source
§ 5Appointment and functions of the Executive DirectorProvision

This section is about the appointment and functions of the Executive Director.

5. Appointment and functions of the Executive Director.
Section 5Verify source
§ 6Establishment o f Special Economic Zones CommitteeProvision

This section establishes the Special Economic Zones Committee.

6. Establishment o f Special Economic Zones Committee.
Section 6Verify source
§ 7Duties and functions of the CommitteeProvision

This provision is titled “Duties and functions of the Committee,” but the provided text does not include any actual duties or functions.

7. Duties and functions of the Committee. PART III E s t a b lis h m e n t of S pecial. E co n o m ic Z ones
Section 7Verify source
§ 4( 1) There shall be established, for purposes of this Act, an AuthorityProvision

This section establishes the Special Economic Zones Authority and gives it responsibility for policy, coordination, implementation, and several zone-related approvals and declarations.

4.-( 1) There shall be established, for purposes of this Act, an Authority to be known as the Special Economic Zones Authority which shall be responsible for overall policy formulation, coordination and implementation of activities related to establishment and development of special economic zones. E s t a b l i ­ s h m e n t o f S p e c ia l E c o n o m i c Z o n e s A u t h o r i t y (2) The Authority shall be a body corporate with perpetual succession and a common seal and, shall in its own name be capable of: (a) acquiring and holding movable and immovable property, to dispose of property and to enter into any contract or other transaction; (b) suing and being sued; and (c) doing and suffering from all other acts and things which a body corporate may lawfully do or suffer, for the proper performance o f its functions under this Act. (3) The President shall be the Chairman of the Authority which shall consist of the following members: (a) the Minister responsible for investments; (b) the Minister responsible for industry; (c) the M inister responsible for finance; (d) the Minister responsible for lands; 19 No. 2 Special Economic Zones 2006 (e) the Minister responsible for Local Government; (f) the Minister responsible for gender; (g) the Minister responsible for environment; (h) the Minister responsible for water; (i) the Minister responsible for labour; (j) the Minister responsible for infrastructure; (k) the Minister responsible for foreign affairs; (1) the Attorney General; (m) the Chief Secretary; (n) the Governor o f the Bank of Tanzania; (o) the Chairman of theTanzania Private Sector Foundation; and (p) four other members appointed by the President recommended by the private sector. (4) In addition to the functions stipulated under subsection (1), the Authority shall be responsible for: (a) declaration o f an area of land to be a special economic zone; (b) determination of priority sectors to be promoted in a partic­ ular special economic zone; (c) approving specific financing requirements for the develop­ ment of special economic zones; (d) approving special economic zones detailed development plans; (e) approving the structure and manning levels of the Authority; (f) approving the budget of the Authority; and (g) exercising such powers and functions as may be construed necessary for implementation of the provisions of this Act. (5) The A uthority shall have pow ers to regulate its own procedures. A p p o i n t ­ m e n t a n d f u n c t i o n s o f t h e E x e c u t i v e D i r e c t o r
Section 4Verify source
§ 5( l) There shall be an Executive Director who shall be appointedProvision

The President appoints an Executive Director for a five-year term, and the Executive Director may be reappointed.

5 .- ( l) There shall be an Executive Director who shall be appointed by the President for a term of five years and may be reappointed. (2) The Executive Director shall be the Chief Executive Officer of the Authority and the Secretary of the Authority. No. 2 Spectal Economic Zones 2006 (3) The Executive Director shall be responsible tor: (a) coordinating functions o f various institutions with duties and responsibilities in development and operation o f special economic zones; (b) ensuring timely implementation of the decisions and directives o f the Authority: (c) monitoring and evaluating the general development and operations of special economic zones; (d) devising consultative m echanism among im plem enting institutions in the special economic zones; (e) maintaining records o f the decisions of the Authority and other matters related to the implementation of this Act; (0 preparing detailed development plans and submitting the same to the Authority for approval; (g) proposing the structure and manning levels required for better performance of the functions of the Authority; (h) appointing on behalf of the Authority, the staff as may be required for the performance of the activities of the Authority; and (i) preparing budget of the Authority and submit the same to the Authority for approval. (4) In appointing officers to the Authority, the Executive Director shall have regard to the need to include persons with the following professions; legal, land, economics, finance, and engineering.
Section 5Verify source
§ 6(1) There is hereby established a Special Economic ZonesProvision

A Special Economic Zones Committee is established, the Executive Director serves as its Secretary, and the Committee may co-opt other attendees for its meetings.

6.—(1) There is hereby established a Special Economic Zones Committee comprising o f the following public officers: (a) the C hief Secretary, who shall be the Chairman o f the Committee; (b) the Permanent Secretary o f the ministry responsible for investments; E s t a b l i ­ s h m e n t o f S p c c ia l E c o n o m i c Z o n e s C o m m i ­ t t e e 21 No. 2 Special Economic Zones 2006 (c) the Permanent Secretary o f the ministry responsible for industry; (d) the Permanent Secretary -Treasury; (e) the Permanent Secretary o f the ministry responsible for local government; (f) the Deputy Attorney General/Permanent Secretary o f the ministry responsible for justice; (g) the Permanent Secretary of the ministry responsible for energy; (h) the Permanent Secretary of the ministry responsible for water; (i) the Permanent Secretary o f the ministry responsible for environment; (j) the Permanent Secretary o f the ministry responsible for Infrastructure; (k) the Permanent Secretary of the ministry responsible for labour; (1) the Commissioner for Lands; (m) the Commissioner for Labour; (n) the Director of Immigration Services; (o) the Commissioner for Customs; and (p) the Executive’Director of Tanzania Investment Centre. (2) The Executive Director shall be the Secretary to the Committee. : (3) The Committee may co-opt any other person to attend the meetings of the Committee.
Section 6Verify source
§ 7(1) The Com m ittee shall be responsible for receiving andProvision

The Committee must receive and resolve problems affecting special economic zones, meet as needed, and have its meetings convened by the Secretary in consultation with the Chairman.

7.—(1) The Com m ittee shall be responsible for receiving and resolving problems that hinder or are likely to hinder the development and operation of the special economic zones. D u tie s a n d func ti o n s o f t h e C o.m m i - t t e e 22 No. 2 Special Economic Zones 2006 (2) The Committee shall meet on ad-hoc basis. (3) Meetings of the Committae shall be convened by the Secretary of the Committee in consultation with the Chairman o f the Committee. PART III E s t a b l i s h m e n t o f S p e c i a l E c o n o m i c Z o n e s
Section 7Verify source

Part

PART III

§ 8Establishment of special economic zonesProvision

This section concerns the establishment of special economic zones.

8. Establishment of special economic zones.
Section 8Verify source
§ 9Section 9Provision

This section is titled “Purpose and objectives of special economic zones.”

9. Purpose and objectives of special economic zones. 13 No. 2 S p e cia l E co n o m ic Zones 2006
Section 9Verify source
§ 10Relationship of special economic zones with customs territoryProvision

This section concerns the relationship between special economic zones and the customs territory.

10. Relationship of special economic zones with customs territory.
Section 10Verify source
§ 12Procedure for establishment o f special economic zonesProvision

This section concerns the procedure for establishing special economic zones.

12. Procedure for establishment o f special economic zones.
Section 12Verify source
§ 13Land under occupancy o f persons other than the AuthorityProvision

This section is about land occupied by persons other than the Authority.

13. Land under occupancy o f persons other than the Authority.
Section 13Verify source
§ 14Time limit for the Authority to make decisionProvision

This section is about the time limit for the Authority to make a decision.

14. Time limit for the Authority to make decision.
Section 14Verify source
§ 15Preparation, submission and approval o f detailed developmentProvision

This section is titled “Preparation, submission and approval of detailed development plan.”

15. Preparation, submission and approval o f detailed development plan.
Section 15Verify source
§ 16Agreement for supplying utilities and developing infrastructure inProvision

Section 16 is about agreements for supplying utilities and developing infrastructure in special economic zones.

16. Agreement for supplying utilities and developing infrastructure in special economic zones. PART IV D e v e l o p m e n t o f S p e c i a l E c o n o m i c Z o n e s I n f r a s t r u c t u r e
Section 16Verify source
§ 8{ l) There shall be established special economic zones in selectedProvision

The provision establishes special economic zones in selected areas and says their location and priority activities should be chosen to support investment, production, exports, and jobs.

8 .-{ l) There shall be established special economic zones in selected geographical areas which shall be provided with special business environment to promote priority economic activities for faster economic growth as may be determined, from time to time, by the Authority. E s t a b l i ­ s h m e n t o f s p e c i a l e c o n o m i c z o n e s P u r p o s e a n d o b j e c t i v e s o f s p ec ia l e c o n o m i c z p n e (2) For the purpose of establishment of special economic zone, priority shall be given to economic activities that have maximum propensity to accelerate domestic production, exports promotion or employment generation. (3) The location o f special economic zones shall target areas that provide comparative advantages for attracting investments.
Section 8Verify source
§ 9(1) The purpose and objectives for which special economic zonesProvision

Special economic zones are intended to support productivity, competitiveness, growth, exports, and employment, and they are placed under Customs Authority control with regulations prescribed by the minister responsible for finance.

9.—(1) The purpose and objectives for which special economic zones may be established are to enhance: (a) productivity; (b) competitiveness; (c) economic growth; (d) export promotion; and (e) employment generation for poverty eradication. (2) Subject to subsection (1), special economic zones may be established in selected areas which may be developed into agricultural, agro-industrial, industrial, tourism, commercial, forestry, information and communication technology, banking and financial centres and other sectors as may be determined, from time to time, by the Authority. 23 No. 2 Special Economic Zones 1().-{1) An area declared.as special economic zone shall be under the control and supervision o f the Customs Authority in accordance with regulations as the minister responsible for finance shall prescribe for control of persons, goods and services entering into and exiting therefrom. (2).For purposes of subsection (1), goods and services desrined for special economic zones shall be subject to customs inspection in a special economic zone in which the goods and services are destined.
Section 9Verify source
§ 11Special economic zones may include one or more of the followingProvision

Special economic zones may include listed types of areas, and the Authority may prescribe other areas from time to time.

11. Special economic zones may include one or more of the following areas— 2006 R e l a t i o n ­ s h i p o f s p e c i a l e c o n o m i c / o n e s with c u s ­ t o m s t e r r i - 1 0 I V A r e a s o f sp e c ia l e c o n o m i c z o n e s (a) industrial parks; (b) export processing zones; (c) free trade zones; (d) free ports; (e) tourist parks; (0 science and technology parks; or (g) any other areas as the Authority may, from time to time, prescribe.
Section 11Verify source
§ 12(1) For purposes of establishing special economic zone, theProvision

The Executive Director must identify suitable land and submit a proposal for approval when establishing a special economic zone; if approved, the Minister must publish a Gazette notice declaring the area a special economic zone.

12.—(1) For purposes of establishing special economic zone, the Executive Director shall, in consultation with the minister responsible for lands and the local government authority within which that special economic zone is proposed to be established, and other relevant authorities, identify suitable land and submit a proposal to that effect to the Authority for approval. P r o c e d u r e f o r e s t a b ­ l i s h m e n t o f sp ec ia l e c o n o m ic /. ones (2) Where the Authority has approved the area under subsection (1), the Minister shall, by notice published in the Gazette, declare the same to be a special economic zone. (3) Where the Authority refuses to approve the proposed area under subsection (1) as special economic zone, it shall give reasons for such refusal. 24 No. 2 Special Economic Zones 2006 (4) The notice under subsection (2) shall include the following particulars - (a) location and boundaries o f the special economic zone; (b) the components of special economic zone so established in accordance with section 11; (e) the nature o f activities to be prom oted in the special economic zone; and (d) any other information as the Authority may direct or deem necessary.
Section 12Verify source
§ 13( 1) Where land proposed to be declared as special economicProvision

If land occupied by someone other than the Authority is proposed for special economic zone status, the person with the right over the land must submit the proposal to the Executive Director, who must then pass it to the Authority with an opinion and notify relevant parties of the decision.

13.-( 1) Where land proposed to be declared as special economic zone is under the occupancy of a person other than the Authority, the person with the right over such land shall submit the proposal for declaration of such land as special economic zone to the Executive Director. L and u nde r o c c u p a n c y by a p e r s o n o t h e r t h a n t h e A u t h o r i t y (2) The Executive Director shall, within fourteen days of receipt of such proposal, submit the same to the Authority together with his opinion. (3) The Authority shall deal with the proposal in the same manner as prescribed in section 12. 1 4 .- 0 ) The Authority shall, within sixty days from the date of submission o f the proposal by the Executive Director pursuant to subsection (1) of section 12, make a decision on the proposal to declare the proposed area o f land to be a special economic zone. T i m e l im it fo r t h e A u t h o r i t y to m a k e d e c i s i o n (2) The Executive Director shall, within fourteen days, notify the Developer and other relevant parties of the decision of the Authority pursuant to subsection (1).
Section 13Verify source
§ 15(1) The developer shall, upon being informed o f the decision ofProvision

The developer must prepare and submit a detailed development plan within 90 days after notification, and the Executive Director must consider local community needs and share approved plans with relevant local bodies.

15.-(1) The developer shall, upon being informed o f the decision of the Authority pursuant to the provisions of subsection (2) of section 14 and within ninety days from the date of receipt of notification, prepare a detailed development plan for the special economic zone and submit the same to the Executive Director. ^ 5 P r e p a r a ­ t i o n . • su b­ m i s s i o n an d a p p r o v a l o f d e t a i l e d d e v e l o p ­ m e n t p la n No. 2 Special Economic Zones 2006 (2) In preparing the detailed development plan, the Executive Director or developer shall take into account the needs of the local community surrounding the special economic zone relating to the provision of utilities and infrastructure. (3) For purposes of having orderly and coordinated development and operations of the special economic zone, the Executive Director shall submit copies o f the approved development plan to relevant local government authority and institutions or authorities charged with duties to supply utilities and development of infrastructure. (4) In approving the detailed development plans, the Authority shall, among other things, consider whether the plans sufficiently address the requirements o f the local community surrounding the special economic zone.
Section 15Verify source
§ 16(1) The Executive Director or, as the case may be, developer ofProvision

The Executive Director or developer of special economic zone infrastructure must make an agreement with relevant utility and infrastructure entities, and the Authority has powers and duties for running special economic zones.

16.—(1) The Executive Director or, as the case may be, developer of special economic zone infrastructure, shall work out an agreement with relevant entities responsible for supplying utilities and development of infrastructure to the special economic zone. (2) The Agreement stated in subsection (1) may specify- (a) the nature of rights and obligations to be performed by parties; or (b) the time within which the relevant entities may supply utilities to or develop infrastructure within the special economic zone. D e v e l o p m e n t o f S p e c i a l E c o n o m i c Z o n e s I n f r a s t r u c t u r e PART IV 1 7 .-(1 ) The G overnm ent’s title over land to be developed into special econom ic zone shall vest in the Authority. (2) The right over land for special economic zones o f a person or group of persons being non-citizens or, in case of body corporate, the majority of its shareholders being non-citizens, shall be dealt with in accordance w ith the provisions o f sections 19 and 20 o f the Land Act, 1999. A g re e m e n t for s u p ­ p l y i n g uti lit ie s a nd d e v e l o p ­ ing in f r a ­ s t r u c t u r e in s pec ia l e c o n o m i c z o n e s Govern­ ment title o v e r land f o r s p e c ia l e c o n o m i c z o n e s C ap. 113 No. 2 Special Economic Zones 2006 (3) The relationship between the holder o f a right over land o f the special economic zone and the investor in the special economic zone shall be governed by an agreement which shall define terms and conditions of such relationship. 1 8 . - (1) The A uthority shall initiate, develop and manage the operations o f the special economic zones on behalf o f the Government, and for that purpose shall carry out duties and perform the functions as stipulated under this section. (2) For purposes of initiating, developing and managing operations of the special economic zones, the Authority shall — F u n c t i o n s o f th e A u t h o r i t y in d e v e ­ l o p irt en t a n d m a n ­ a g e m e n t o f s pec ia l e c o n o m i c / o n e s (a) acquire land in its name and erect thereon industrial and commercial buildings and lease such buildings to investors for undertaking thereon the special economic zones licenced businesses; (b) provide basic infrastructure for purposes of operations in the special economic zones; (c) provide within the special economic zones, utilities a system of sewerage, drainage and removal o f refuse and waste for the benefit of special economic zones investors and other users, (d) prepare national and international programmes for appropriate promotion of the special economic zones; (e) ensure the provision of security and surveillance, property and equipment maintenance, and availability o f restaurants and food services; and (0 provide commercial information for the benefit o f investors in the special economic zones. (3) In discharging the duties and performing the functions referred to in subsection (2), the Authority shall have powers to subcontract any person to execute any duty and perform any function which the Authority has pursuant to the provisions o f this Act. 27 No. 2 Special Economic Zones 2006 P a r t i c i p a ­ t io n o f p r i v a t e s e c t o r in d e v e l o ­ p m e n t o f s p e c ia l e c o n o m i c z o n e s i n f r a s t r u ­ c t u r e P o w e r s o f t h e A u t h o r i t y to is su e d i r e c t i v e s (4) The Authority may, in discharging the duties and performing the functions stated in this Act. provide such other services, perform such other duties and functions, and exercise such other powers as may be necessary in the attainment o f the spirit of this Act.
Section 16Verify source

Part

PART IV

§ 17Goverment title over land for special economic zonesProvision

This provision concerns government title over land for special economic zones.

17. Goverment title over land for special economic zones.
Section 17Verify source
§ 18Functions o f the Authority in development and management ofProvision

This section is a heading about the Authority’s functions in developing and managing special economic zones.

18. Functions o f the Authority in development and management of special economic zones.
Section 18Verify source
§ 19Participation of the private sector in development o f specialProvision

Section heading on private sector participation in developing special economic zones infrastructure.

19. Participation of the private sector in development o f special economic zones infrastructure.
Section 19Verify source
§ 20Powers of the Authority to issue directivesProvision

This section concerns the Authority’s power to issue directives.

20. Powers of the Authority to issue directives.
Section 20Verify source
§ 23Management and auditing o f the funds o f the AuthorityProvision

Section title only: management and auditing of the Authority’s funds.

23. Management and auditing o f the funds o f the Authority. PART V L i c e n s i n g
Section 23Verify source
§ 19(1) In discharging its functions, under subsection (1) o f sectionProvision

The Authority may subcontract development of special economic zones infrastructure to a private company, and the Authority or developer must follow the laws and regulations that govern construction for those zones.

19.-(1) In discharging its functions, under subsection (1) o f section 18, the Authority may sub-contract, the development of the special economic zones infrastructure to a private company. (2) The Authority or, as the case may be, the developer, shall abide by laws and regulations governing the construction of industry in development of special economic zones.
Section 19Verify source
§ 20{1) The Authority may, for national economic priorities and interest,Provision

The Authority may issue directives for special economic zone development, and anyone who receives a directive must comply with it and include it in their implementation plan.

20.-{1) The Authority may, for national economic priorities and interest, issue directives of general and specific nature relating to the development of the special economic zones. (2) Subject to the prisons o f subsection (1), any person to whom the directive has been issued shall ensure compliance thereof and shall further ensure that the directive is integrated within its plan of implementation. S o u r c e s o f funds
Section 20Verify source
§ 21Section 21Provision

The Authority’s funds may come from appropriations, investment returns, borrowing, donations, grants, bequests, rent, service charges, and other money received for its functions.

21. The sources o f the funds of the Authority shall include- (a) sums o f money as may be appropriated by the Parliament for that purpose; (b) returns on investm ents in the special econom ic zones infrastructure and industrial sheds; (c) borrowing; (d) such donations, grants or bequeaths as the Authority may receive from any person or organization associated with its duties in the special economic zones as provided for in this Act; (e) proceeds from rent and other service charges derived from the activities in the special economic zones; and (f) any other moneys received by or made available to the Authority for the purposes o f performing its functions under this Act. 2H 2006 U se o f t h e A u t h o r i t y funds M a n a g e ­ m e n t a n d a u d itin g o f fu nd s o f t h e A u t h o r i t y C a p . 348 No. 2 Special Economic Zones
Section 21Verify source
§ 22(1) Funds of the Authority shall be used forProvision

The Authority’s funds must be used for special economic zones infrastructure, utilities, rehabilitation and maintenance, and liabilities under the Act. The Executive Director must manage the funds.

22.—(1) Funds of the Authority shall be used for- (a) initiating, developing and managing special economic zones infrastructure in accordance with the provisions o f this Act; (b) providing utilities in the special economic zones; (c) rehabilitating and m aintaining special econom ic zone infrastructure; and (d) discharging liabilities arising out of implementation of this Act. (2) The Executive Director shall manage the funds of the Authority.
Section 22Verify source
§ 23( 1) The funds o f the Authority shall be managed in accordanceProvision

The Authority must manage its funds under the Public Finance Act, keep money it accrues for its own use, and have its funds audited. The Executive Director must prepare an annual report and send it to the Minister, who must table it before the National Assembly.

23.-( 1) The funds o f the Authority shall be managed in accordance with the provisions of the Public Finance Act, 2001. (2) Notwithstanding the provisions o f subsection (1), the Authority shall retain all the money accrued to it for its continuous use in carrying out its functions. (3) Funds of the Authority shall be audited by the Controller and Auditor General. (4) The Executive D irector shall prepare annual report on the implementation of the special economic zones operations and submit the same to the Minister who shall lay the report before the National Assembly. PART V L i c e n s i n g
Section 23Verify source

Part

PART V

§ 25Licensing for carrying on business in special economic zonesProvision

This section concerns licensing for carrying on business in special economic zones.

25. Licensing for carrying on business in special economic zones.
Section 25Verify source
§ 26Licensing for other businesses within special economic zonesProvision

This section is titled “Licensing for other businesses within special economic zones.”

26. Licensing for other businesses within special economic zones.
Section 26Verify source
§ 28Machinery used in customs territory not new investmentProvision

Section 28 is titled “Machinery used in customs territory not new investment.”

28. Machinery used in customs territory not new investment..
Section 28Verify source
§ 29Section 29Provision

This section is about issuing, varying, revoking, cancelling, and suspending licences.

29. Issuance, variation, revocation, cancellation and suspension of licences.
Section 29Verify source
§ 31A ppeal against a decision o f the Licencing AuthorityProvision

This section is about appeals against a decision of the Licensing Authority.

31. A ppeal against a decision o f the Licencing Authority. PART VI M a n a g e m e n t o f S p e c i a l E c o n o m i c Z o n e s
Section 31Verify source
§ 24Any person who wishes to carry on any business activity in theProvision

A person who wants to carry on business activity in the special economic zone must apply to the relevant licensing authority to be licensed.

24. Any person who wishes to carry on any business activity in the special economic zone shall apply to be licenced by the relevant Licencing Authority for the time being authorized by any written law in force to issue licences for that type o f business activity. D u t y to o b ta in a l i c e n c e
Section 24Verify source
§ 25(1) Any Licencing Authority for the time being authorized by anyProvision

Licensing authorities issue business licences for special economic zone activities, and the Executive Director must help applicants and notify other authorities; licensed investors in the zone do not need another licence for those licensed activities.

25.-(1) Any Licencing Authority for the time being authorized by any written law in force to issue licences for specific business activity shall be responsible for issuance of licences for carrying on that particular activity in the special economic zone. L i c e n s i n g fo r c a r r y ­ in g on busines s in th e s p e c ia l e c o n o m i c z o n e s 29 No. 2 Special Economic Zones 2006 (2) The Executive Director shall facilitate any person wishing to carry on business in a special economic zone in applying for a licence issued under subsection (1). (3) Notwithstanding any other written law to the contrary, any licenced investor in a special economic zone shall not be required to obtain any other licence issued by another authority for purposes o f carrying on licenced activities in the special economic zone. (4) For purposes of subsection (3), the Executive Director shall notify other relevant authorities responsible for administration o f licenced business in special economic zones for purposes of having a coordinated record of licenced businesses within the special economic zones.
Section 25Verify source
§ 26Companies intending to provide services within the specialProvision

Companies providing non-core services in special economic zones must apply for a licence from the relevant authorised authority.

26. Companies intending to provide services within the special economic zones being services which are non-core businesses within special economic zones, shall apply for licences to provide such services to relevant authorities for the time being authorized by law to issue such licences.
Section 26Verify source
§ 27( 1) Licences to be issued pursuant to the provisions of subsectionProvision

Licences must be issued to new investments that are for export markets, the domestic market, or that accelerate employment generation.

27 .-( 1) Licences to be issued pursuant to the provisions of subsection (1) of section 25 shall be issued to new investments that intend to produce goods or services for export markets or for domestic market or accelerate employment generation. (2) For the purpose of subsection (1), the term “new investment” shall mean investment that inject a minimum capital of US$ 5 million in case o f foreign owned investments or a minimum of an equivalent of US$ I million in case of locally owned investments. (3) For purposes o f subsection (2), the term “ foreign owned investment” shall mean investment whose fifty one percent shareholding is under the ownership and control o f foreign nationals.
Section 27Verify source
§ 28For the purpose o f subsection (1) o f section 27, plants and machineryProvision

Used plants and machinery in Tanzania are not treated as new investments for special economic zones licence purposes.

28. For the purpose o f subsection (1) o f section 27, plants and machinery already used for production in the United Republic o f Tanzania shall not be deemed to be “new investments” for purposes o f applying for a licence under the special economic zones. 30 L i c e n s in g f o r o t h e r bu s in es s es w i t h i n s p e c ia l e c o n o i n i c z o n e s L i c e n c e s fo r n e w i n v e s t ­ m e n t s M a c h in e r y us ed in c u s t o m s t e r r i t o r y n ot n e w i n v e s t ­ m e n t s No. 2
Section 28Verify source
§ 29Section 29Provision

A licence issued under section 25(1) is governed by the law under which it was issued, including if it is varied, revoked, cancelled, or suspended.

29. Special Economic Zones 2006 Is s u a n c e . v a r i a t i o n . revocation. cancellation a nd s uspe n sion of li c e n c e s V a r ia tio n o f a l i c e n c e The issuance, variation, revocation, cancellation or, as the case may be, suspension of a licence issued pursuant to the provision of subsection (1) of section 25, shall be governed by the law under which the licence was issued.
Section 29Verify source
§ 30(1) A holder of a licence may submit an application to theProvision

A licence holder may apply to the Licencing Authority to vary a licence, and the Authority may vary the licence conditions if it considers the application and any prescribed conditions are met.

30.—(1) A holder of a licence may submit an application to the Licencing Authority requesting variation of a licence, where such variation shall cause the holder to better carry out the business activity for which such a licence is issued. (2) The Licencing Authority may, after due consideration o f the application by a holder of a licence pursuant to subsection (1) and subject to conditions as it may prescribe, vary the conditions o f the licence. (3) The variation of the conditions of the licence pursuant to subsection (2) shall not have the effect of extending the tax relief period originally granted to a licencee.
Section 30Verify source
§ 31Section 31Provision

A person aggrieved by a Licensing Appeal Authority decision rejecting, varying, cancelling, or suspending a licence may appeal and have the matter considered under the written law for the relevant business activity.

31. Any person who is aggrieved by a decision o f the Licencing A p p e a l Authority in rejecting an application, variation, cancellation or suspension o f a licence may appeal and be considered in accordance with the provisions o f the written law regulating the business activity which the investor is applying to be licenced or, as the case may be, under which the licence was issued. a g a in st a d e c i s i o n o f t h e L i c e n c i n g A u t h o r i t y PART VI M a n a g e m e n t o f S p e c i a l E c o n o m i c Z o n e s 3 2 .-{ l) The administration, management and coordination of the special economic zone whose title is held by the Authority shall be discharged by the Executive Director on behalf o f the Authority. M a n a g e ­ m e n t o f s p e c ia l e c o n o m i c z o n e s (2) The Executive Director may, for management o f the special economic zone referred to in subsection (1), sub-contract such activity to a zone management company. (3) Where the special economic zone is under occupancy of a person other than the Authority, management o f the special economic zone shall be under such person. 31 No. 2 N o t i f i c a ­ ti on by L i c e n c i n g A u t h o r i t y to t h e A u t h o r i t y P o w e r s o f th e C o m m i s s i ­ o n e r G e n e r a l Special Economic Zones 2006
Section 31Verify source

Part

PART VI

§ 32Management of special economic zonesProvision

This section concerns the management of special economic zones.

32. Management of special economic zones.
Section 32Verify source
§ 33Notification by Licencing Authority to the AuthorityProvision

This section is titled “Notification by Licencing Authority to the Authority,” but the excerpt does not include the operative rule.

33. Notification by Licencing Authority to the Authority. 14 No. 2 S pecial E co n o m ic Zones 2006
Section 33Verify source
§ 35Restriction on exportation of goods into customs territory by exportProvision

This section concerns a restriction on exporting goods into the customs territory from export processing zone investments.

35. Restriction on exportation of goods into customs territory by export processing zones' investments.
Section 35Verify source
§ 36Obligations o f the special economic zones investorsProvision

This section is about obligations of special economic zones investors.

36. Obligations o f the special economic zones investors.
Section 36Verify source
§ 37The Authority to charge for services renderedProvision

This section is titled “The Authority to charge for services rendered” and is followed by headings about investment incentives.

37. The Authority to charge for services rendered. PART VII I n v e s t m e n t I n c e n t i v e s Incentives for developers of infrastructure. Incentives for investors selling in customs territory. Incentives for investors selling in export markets.
Section 37Verify source
§ 33For proper administration, management and coordination of specialProvision
33. For proper administration, management and coordination of special economic zones the Licencing Authority shall notify the Authority of terms and conditions attached to the licence issued within fourteen days from the date of issuing the licence pursuant to subsection (1) of section
Section 33Verify source
§ 34{ 1) Pursuant to the provisions o f subsection (1) of section 10, theProvision

The Commissioner General may give written notices to people doing business in a special economic zone, impose conditions about goods entering the zone, and order removal of specified items. Recipients must comply with the notice or object within 30 days.

34.-{ 1) Pursuant to the provisions o f subsection (1) of section 10, the Commissioner General may, by notice in writing addressed to any person carrying on any business or activity in the special economic zone — (a) impose conditions relating to the regulation, restriction or prohibition of entry of goods or categories of goods in a special economic zone; (b) order such person in a special economic zone, within a period prescribed in the notice, which shall not be less than twenty one days, to remove from the special economic zone, any article, item or thing, as the Commissioner General may specify in such notice. (2) Any person who receives a notice in accordance with the provisions o f subsection (1) shall, within thirty days after receipt of such notice, comply with the notice or raise an objection to the Commissioner General relating to any condition imposed by, or order contained in, such notice. (3) The Commissioner General shall determine the objection raised under subsection (2) in accordance with Regulations, as shall be prescribed by the Minister responsible for finance.
Section 34Verify source
§ 35Goods which are subject to exemption from duties and taxesProvision

Goods in the export processing zone may not be taken out of the zone unless they are exported outside the customs territory or exported into the customs territory under specified conditions.

35. Goods which are subject to exemption from duties and taxes within the special economic zone delineated as export processing zone shall not be taken out of the zone except - (a) as exports outside the custom s territory; (b) as exports into the customs territory subject to: (i) (ii) necessary permits being obtained from the customs authority; payment o f all applicable import duties, levies and other charges; R e s t r i ­ c t i o n on e x p o r t a ­ ti o n o f goo d s i n t o c u s t o m s t e r r i t o r y b y e x p o r t p r o c e s s ­ ing z o n e s ’ i n v e s t ­ m e n t s No. 2 Special Economic Zones 2006 (iii) compliance with all customs procedures; and (iv) the per centum of such exports not exceeding twenty per centum of the total annual production of the investor within the establishment.
Section 35Verify source
§ 36An investor shallProvision

An investor in a special economic zone must mark the controlled area, provide certain facilities and labour, and keep records available for customs examination.

36. An investor shall— (a) provide suitable markings defining the area of the zone which is under his control, and any other place approved by the customs authority for persons or goods entering or leaving the special economic zones; (b) provide free o f charge office accommodation and suitable weighing scales, measures, signs, security and other facilities for examining and taking account of goods, and for securing them as the proper officer may reasonably require; (c) keep records of all types of plant, machinery and equipment, raw materials and goods manufactured or processed in the special economic zone and keep that record at all times available for examination by the proper officer in accordance with customs laws and regulations; and (d) provide all necessary labour and materials for the storing, examining, packing, marking, coopering, weighing and taking stock of the goods in the special economic zone whenever the proper officer may reasonably require.
Section 36Verify source
§ 37The Authority may charge rent, dues.and impose fees and chargesProvision

The Authority may charge rent, dues, fees, and other charges for services rendered or facilities provided in special economic zones.

37. The Authority may charge rent, dues.and impose fees and charges for services rendered or facilities provided in the special economic zones. PART VII I n v e s t m e n t I n c e n t i v e s C a t e g o r y “ A ” I n v e s t o r s : D e v e l o p m e n t o f I n f r a s t r u c t u r e
Section 37Verify source

Part

PART VII

§ 41Provisions of the tax laws in granting exemptions of duties andProvision

Section 41 is a heading about provisions of the tax laws for granting exemptions of duties and taxes.

41. Provisions of the tax laws in granting exemptions of duties and taxes. PART VIII A p p l i c a t i o n o f O t h e r L a w s
Section 41Verify source
§ 38The Authority or, as the case may be, a developer o f a specialProvision

The Authority or a special economic zone developer is entitled to listed incentives, including several tax exemptions and customs-related reliefs.

38. The Authority or, as the case may be, a developer o f a special economic zone shall be entitled to the following incentives- (a) exemption from payment of taxes and duties for machinery, equipment, heavy duty vehicles, building and construction O b l i g a ­ ti o n s o f sp e c ia l e c o n o m i c / o n e s i n v e s t o r s T h e A u t h o t i t v to c h a r g e f o r s e r v i c e s re n d e r e d I n c e n t i v e s f o r d e v e l o p e r s of i n lr a n s ir u - e t u r e No. 2 Special Economic Zones 2006 C a p . 3 3 2 I n c e n t i v e s materials and any other goods of capital nature to be used for purposes o f developm ent o f the special economic zone infrastructure; (b) exemption from payment of corporate tax for an initial period of ten years and thereafter a corporate tax shall be charged at the rate specified in the Income Tax Act, 2004; (c) exemption from payment o f withholding tax on rent, dividends and interest for the first ten years; (d) exemption from payment of property tax for the first ten years; (e) remission o f customs duty, value added tax and any other tax payable in respect of importation of one administrative vehicle, ambulances, fire fighting equipment and fire fighting vehicles and up to two buses for employees’ transportation to and from the special economic zone; (f) exemption from payment of stamp duty on any instrument executed in or outside the special economic zone relating to tra n sfe r, lease or h y p o th ec a tio n o f any m ovable or immovable property in or situated within the special economic zone or any document, certificate, instrument, report or record relating to any activity, action, operation, project, undertaking or venture in the special economic zone; (g) entitlement to an initial automatic immigrant quota of up to five persons during the start up period and thereafter, any application for extra persons shall be submitted to the Authority which shall, in consultation with the Immigration Department, authorize any additional persons deemed necessary taking into consideration the availability of qualified Tanzanians, complexity o f the technology employed by the investor and agreements reached with the investor; (h) exemption from payment of value added tax on utility charges; No. 2 Special Economic Zones 2006 (i) exem ption from pre-shipment or destination inspection requirements; (j) on site customs inspection of goods within special economic zones; and (k) treatment of goods destined into special economic zones as transit cargo. CATEGORY “B” INVESTORS: INVESTORS PRODUCING FOR SALE INTO THE CUSTOMS TERRITORY I n c e n t i v e s for i n v e s t o r s sel lin g in c u s t o m s t e r r i t o r y
Section 38Verify source
§ 39Section 39Provision

Certain licensed investors whose primary markets are within the customs territory are entitled to a package of special economic zone incentives, including tax and customs relief, visa treatment, inspection exemptions, and transferability of funds.

39. Investors licenced in accordance with subsection (1) of section 25 whose primary markets are within the customs territory shall be entitled to the following incentives — (a) remission of customs duty, value added tax and any other tax charged on raw materials and goods of capital nature related to the production in the special economic zone; (b) exemption from payment o f withholding tax on interest on foreign sourced loan; (c) remission o f customs duty, value added tax and any other tax payable in respect of importation of one administrative vehicle, one ambulances, fire Fighting equipment and fire fighting vehicles and up to two buses for employees' transportation to and from the special economic zone; (d) exemption from pre-shipm ent or destination inspection requirements; (e) on site customs inspection of goods within special economic zones; ( f) provision of business visa at the point of entry to key technical, management and training staff for a maximum of two months; thereafter the requirements to obtain a residence permit according to the Immigration Act. 1995 shall apply; C a p . 54 No. 2 Special Economic Zones 2006 (c) exemption from payment of corporate tax for an initial period o f ten years and thereafter a corporate tax shall be charged at the rate specified in the Income Tax Act, 2004; Cap 332 (d) exemption from payment of withholding tax on rent, dividends and interests for the first ten years; (e) exemption from payment of all taxes and levies imposed by the local government authorities for products produced in the special economic zones for a period o f ten years; (f) exem ption from pre-shipm ent or destination inspection requirements; (g) on site customs inspection o f goods in the special economic zone; (h) provision o f business visa at the point o f entry to key technical, management and training staff for a maximum of two months; thereafter the requirements to obtain a residence permit according to the Immigration Act, 1995 shall apply; C ap. 54 (i) remission o f customs duty, value added tax and any other tax payable in respect of importation of one administrative vehicle, ambulances, fire fighting equipment and vehicles and up to two buses for employees’ transportation to and from the special economic zones; (j) treatment o f goods destined into special economic zone as transit cargo; (k) exemption from value added tax on utility and wharfage charges; (1) entitlement to an initial automatic immigrant quota o f up to M five persons during the start up period and thereafter, any application for an extra person shall be submitted to the Authority which shall, in consultation with the Immigration Department, and Commissioner for Labour authorize any 37 A No. 2 Special Economic Zones 2006 additional persons deemed necessary taking into consideration the availability of qualified Tanzanians, complexity of the technology employed by the investor and agreements reached with the investor; (m) access to competitive, modern and reliable services available within the special economic zones; and (n) unconditional transferability through any authorized dealer bank in freely convertible currency o f — (i) net profits or dividends attributable to the investment; (ii) payments in respect of loan serv icing where a foreign loan has been obtained: (iii) royalties, fees and charges in respect of any technology transfer agreement; (iv) the remittance o f proceeds (net of all taxes and other obligations) in the event of sale or liquidation o f the business enterprises or any interest attributable to the investment; and (v) payments of emoluments and other benefits to foreign personnel employed in Tanzania in connection with the business enterprise. <ir (2) For purposes of this section “investors licenced primarily for export markets” are investors whose exports are eighty per centum or more of total annual production. P r o v is io n s
Section 39Verify source
§ 41Exemptions o f duties and taxes provided under Part VII shall beProvision

Exemptions from duties and taxes under Part VII must be granted according to the relevant tax laws.

41. Exemptions o f duties and taxes provided under Part VII shall be granted in accordance with provisions of the relevant tax laws. o f tax laws in g r a n t i n g e x e m p ­ t i o n s o f duti e s an d ta x e s 3X No. 2 Special Econom ic Zones 2006 PART VIII A p p l i c a t i o n o f O t h e r L a w s
Section 41Verify source

Part

PART VIII

§ 42Application of Town and Country Planning ActProvision

This section is titled “Application of Town and Country Planning Act.”

42. Application of Town and Country Planning Act.
Section 42Verify source
§ 43Application of labour, occupational health and immigration lawsProvision

This section is titled “Application of labour, occupational health and immigration laws.”

43. Application of labour, occupational health and immigration laws.
Section 43Verify source
§ 44Application of environmental lawsProvision

44. Application of environmental laws. PART IX D i s p u t e S e t t l e m e n t

44. Application of environmental laws. PART IX D i s p u t e S e t t l e m e n t
Section 44Verify source
§ 42Section 42Provision

The Town and Country Planning Act applies in special economic zones, with attention to speedy facilitation of establishing, developing, and managing those zones.

42. The Town and Country Planning Act shall apply in special economic zones provided that regard shall be on the speedy facilitation in establishing, developing and managing such special economic zones. A p p l i ­ c a t i o n o f To w n a nd C o u n t r y
Section 42Verify source
§ 43Section 43Provision

Existing labour, occupational health, and immigration laws for Tanzania also apply in special economic zones.

43. The existing labour, occupational health and immigration laws A p p l i c a ­ P l a n n i n g A c t C a p . 3 55 applicable in the United Republic of Tanzania shall apply in the special economic zones.
Section 43Verify source
§ 44The environmental laws for the time being in force in the UnitedProvision

Environmental laws in force in Tanzania apply in the special economic zones.

44. The environmental laws for the time being in force in the United Republic o f Tanzania shall apply in the special economic zones. t i o n o f la b o u r , o c c u p a ­ t i o n a l h e a l t h a n d im m i g r a t i o n laws A p p l i c a ­ t i o n o f e n v i r o n ­ m e n t a l laws PART IX D i s p u t e S e t t l e m e n t
Section 44Verify source

Part

PART IX

§ 45Settlement of disputesProvision

This section is titled “Settlement of disputes” and appears in a part about the power to make regulations.

45. Settlement of disputes. PART X P o w e r t o M a k e R e g u l a t i o n s
Section 45Verify source
§ 45(1) Where a dispute arises between a foreign investor and theProvision

If a dispute arises about a licensed investment in a special economic zone, the parties should try to settle it through negotiation.

45.—(1) Where a dispute arises between a foreign investor and the Authority, developer or the Licencing Authority in respect o f licenced investment in a special economic zone, all efforts shall be made to settle the dispute through negotiations for an amicable settlement. S e t t l e ­ m e n t o f d is p u te s (2) A dispute stated under subsection (1) which is not settled through negotiations may be resolved — (a) in accordance with the laws o f United Republic o f Tanzania; (b) within the framework of any bilateral or multilateral agreement on investm ent protection agreed to by the Government of the United Republic o f Tanzania and the Government of the country from where the investor originates; or 39 No. 2 Special Econom ic Zones 2006 (c) in accordance with the rules o f procedures for arbitration of the International Centre for Settlement of Investment Disputes. PART X P o w e r t o M a k e R e g u l a t i o n s P o w e r to m a k e r e g u ­ l a t i o n s
Section 45Verify source

Part

PART X

§ 47Consulting the Minister in making regulationsProvision

This section is titled “Consulting the Minister in making regulations.”

47. Consulting the Minister in making regulations. PART XI O f f e n c e s
Section 47Verify source
§ 46(1) The M inister may make regulations generally forProvision

The Minister may make regulations about special economic zones infrastructure, administration, management, and funds; the finance minister may also make regulations about entry, exit, and how objections are handled.

46.—(1) The M inister may make regulations generally for — (a) development of special economic zones infrastructure; (b) the administration of this Act; (c) management of the special economic zones; and (d) administration of the special economic zones funds. (2) The M inister for the time being responsible for finance may make regulations for. (a) the entry and exit of persons, goods and services in the special economic zones; and (b) the manner in which the Commissioner General may deal with objections raised by investors in special economic zones pursuant to subsection (3) of section 34.
Section 46Verify source
§ 47Section 47Provision

A regulation under section 46(2) for special economic zones may not be made without consulting the Minister.

47. No regulation shall be made under subsection (2) of section.46 with respect to special economic zones without consultation with the Minister. PART XI O f f e n c e :
Section 47Verify source

Part

PART XI

§ 48Offences for carrying on business without aOffence

48. Offences for carrying on business without a

48. Offences for carrying on business without a
Section 48Verify source
§ 49Offences for uttering false statementsOffence

This section concerns offences for uttering false statements.

49. Offences for uttering false statements.
Section 49Verify source
§ 50Offence for transshipmentOffence

This provision is titled “Offence for transshipment,” but the text provided does not state the rule itself.

50. Offence for transshipment. licence. 15 No. 2 Special Economic Zones 2006 No. 2 o f 2006 I A s s e n t , J a k a y a M. K i k w e t e , President 26"' March, 2006 An Act to make provisions for establishment, development and m anagem ent o f the special econom ic zones; for creating environment for attraction of local and foreign investment; to facilitate expansion of employment opportunities, attainment of economic growth targets and to provide for matters related therewith and incidental thereto. E n a c t e d by the Parliament o f the United Republic of Tanzania. PART I P r e l i m i n a r y P r o v i s i o n s
Section 50Verify source
§ 48Any person who carries on any business in a special economicOffence

A person must not carry on business in a special economic zone without a licence from the relevant licensing authority.

48. Any person who carries on any business in a special economic zone without being licenced by relevant Licencing Authority shall, if convicted, be liable— 40 C o n su lt in g t h e M i n i s t e r in m a k i n g r e g u l a ­ t i o n s O f f e n c e f o r c a r r y i n g o n busin es s w i t h o u t a l i c e n c e No. 2 S p e cia l E co n o m ic Zones 2006 (a) where such a person is a natural person, to a fine not exceeding fifteen million shillings or to imprisonment for a term not exceeding four years or to both, such fine and imprisonment; (b) where such a person is not a natural person, to a fine not exceeding fifty million shillings. Offences for uttering false statements
Section 48Verify source
§ 49Any person whoOffence

A person must not make false statements or knowingly give false information when applying for a licence or seeking investment incentives, permits, or approval under this Act.

49. Any person who — (a) in connection with an application for granting o f a licence under this Act; or (b) for purposes o f obtaining any investment incentives, permit or approval under this Act, makes any false statement which he knows to be false or has reasons to believe it is false or knowingly furnishes any false information, commits an offence and shall, on conviction, be liable to a fine not exceeding fifteen million shillings or to imprisonment for a term not exceeding four years or to both such fine and imprisonment.
Section 49Verify source
§ 50(1) No person shall trans-ship any products to any other countryOffence

No person may trans-ship products to another country while claiming they were made in a special economic zone to gain a trade-quota advantage.

50.—(1) No person shall trans-ship any products to any other country purporting that such products were produced or manufactured in a special economic zone for purposes o f gaining any advantage accorded to United Republic o f Tanzania in terms o f trade quota under any bilateral, multilateral or regional agreement or protocol. Offences for transship­ ment (2) A person who contravenes subsection (1), commits an offence and, on conviction, shall be liable to — (a) if such a person is a natural person, to a fine not exceeding twenty million shillings or to imprisonment for a term not exceeding five years or to both such fine and imprisonment; or 41 No. 2 S p e cia l E c o n o m ic Zones 2006 (b) if such a person is not a natural person, to a fine not exceeding one billion shillings. Passed in the National Assembly on the 16th February, 2006. D a m i a n S. F o k a , Clerk o f the National Assembly 42
Section 50Verify source

Part

PART I

§ 1(l) This Act may be cited as the Special Economic Zones Act,Short title

This section gives the Act its short title and lets the Minister set the commencement date by notice in the Gazette.

1 .- (l) This Act may be cited as the Special Economic Zones Act, 2006. S h o r t ti tle a n d c o m ­ m e n c e ­ m e n t (2) This Act shall come into operation on the date as the Minister may, by notice published in the Gazette, appoint.
Section 1Verify source
§ 2Section 2Provision

This Act applies to Mainland Tanzania.

2. This Act shall apply to Mainland Tanzania. A p p l i c a ­ tion 17 No. 2 I n t e r p r e t a t i o n C a p . 3 99 Special Economic Zones 2006
Section 2Verify source
§ 3In this Act, unless the context requires otherwiseProvision

This section defines key terms used in the Act, including the Authority, investor, licence, special economic zone, and related customs and tax relief terms.

3. In this Act, unless the context requires otherwise - “Act” means the Special Economic Zones Act, 2006. “Authority” means Special Economic Zones Authority established under section 4( 1); “Com m issioner General” means the Com m issioner General o f the Tanzania Revenue Authority as defined under the Tanzania Revenue Authority Act, 1995; “Committee” means the Special Economic Zones Committee established under section 6; “customs authority” means an authority responsible for administration o f customs matters in the United Republic o f Tanzania; “customs territory” means an area not within an area declared to be a special economic zone; “developer” means an investor with right over land in a special economic zone held for purposes o f development o f special economic zones infrastructure; “foreign national” in the case o f a natural person, means a person who is not a citizen o f United Republic of Tanzania, and in the case of a company, a company incorporated under the laws of any other country other than Tanzania in which fifty one percent o f the shares are held by a person who is not a citizen of Tanzania, and in the case of a partnership, means a partnership in which the partnership controlling interest is owned by a person who is not a citizen of United Republic ofTanzania; “investor” means a company incorporated in the United Republic of Tanzania which is licenced by the relevant Licencing Authority to carry on business in special economic zones; “licence” means a permit granted by the relevant Licencing Authority pursuant to the provisions o f section 25(1) to conduct business transactions in a particular special economic zone; “M inister” means the M inister for the time being responsible for investment; “non-core business” means economic activities which provide services to investors in the special econom ic zones and is not eligible to any investment incentives provided under this Act or bound by minimum investment capital stated under subsection (2) o f section 27; “proper officer” means an officer authorized by the Customs Authority to administer customs matters in the special economic zones; No. 2 Special Economic Zones 2006 “Licencing Authority” means a Licencing Authority authorized under section 25( 1) to issue licences to persons wishing to cany on business in the special economic zones; “Special economic zone” means an area o f land established as such under section 8(1); “tax relief period” means a period prescribed under Part VII of this Act, during which an investor may not be required to pay taxes and duties in relation to licenced business; and “zone m anagem ent com pany” m eans a registered com pany sub­ contracted by the Developer to manage a special economic zone. PART II E s t a b l i s h m e n t a n d C o m p o s i t i o n o f S p e c i a l E c o n o m i c Z o n e s A u t h o r i t y
Section 3Verify source

Legislative relationships

3 referenced instruments

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A–F

1 instrument

  • Authority and other matters related to the implementation of this Act

    Section 5

N–S

1 instrument

  • Public Finance Act, 2001

    Section 23

T–Z

1 instrument

  • Town and Country Planning Act

    Section 42

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