The Finance Act, 2007
This section gives the Act its short title: Finance Act, 2007.
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Statute overview
About this statute
This section gives the Act its short title: Finance Act, 2007. This section says the relevant Parts of the Act are treated as having come into operation on 1 July 2007. This section says this part must be read together with the Excise (Management and Tariff) Act. This section amends section 124 so that, for a scheduled article made in Mainland Tanzania and transferred directly to a recipient in Tanzania Zanzibar, the Commissioner must remit the relevant tax to the Tanzania Zanzibar Treasury after certifying receipt. This provision amends Section 141(2)(c) of the principal Act by adding “and the Value Added Tax Act” after the semicolon.
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Provisions of The Finance Act, 2007
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- 1 Verify source ↗
This Act may be citcd as the Finance Act, 2007
AI-assisted research summary: This section gives the Act its short title: Finance Act, 2007.
1. This Act may be citcd as the Finance Act, 2007. - 2 Verify source ↗
The provisions of various Parts o f this Act shall each be deemed to
AI-assisted research summary: This section says the relevant Parts of the Act are treated as having come into operation on 1 July 2007.
2. The provisions of various Parts o f this Act shall each be deemed to have come into operation on the 1st day of July, 2007. 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 if f ) A c t PART II
Part
PART II
- 3 Verify source ↗
This part shall be read as one with the Excise (Management and
AI-assisted research summary: This section says this part must be read together with the Excise (Management and Tariff) Act.
3. This part shall be read as one with the Excise (Management and Tariff) Act. in this Part referred to as the “ principal Act." - 4 Verify source ↗
The principal Act is amended in section 124
AI-assisted research summary: This section amends section 124 so that, for a scheduled article made in Mainland Tanzania and transferred directly to a recipient in Tanzania Zanzibar, the Commissioner must remit the relevant tax to the Tanzania Zanzibar Treasury after certifying receipt.
4. The principal Act is amended in section 124— (a) by deleting subsection ( 1A ) and substituting for it the following- Sho rt title C O 111 111 C - n cement Construction Cap. 147 Amend ment of section I 21 “ (1 A ) Where a scheduled article manufactured in Mainland Tanzania is transferred directly to a recipient in Tanzania Zanzibar, the Commissioner shall upon certifying that the article has been received, remit the relevant tax to the Tanzania Zanzibar Treasury. ” (b) by deleting the word “ date’' appearing in subsection (5A), and substituting for it the word “ year". No. 16 A m e n d - sccMioii' 14 I A m end - m em o f ,hc Schedule Finance 2007
Part
Schedule
- 5 Verify source ↗
The principal Act is amended in Section 141 in subsection (2)(c) by
AI-assisted research summary: This provision amends Section 141(2)(c) of the principal Act by adding “and the Value Added Tax Act” after the semicolon.
5. The principal Act is amended in Section 141 in subsection (2)(c) by adding after the semi colon the phrase “ and the Value Added Tax Act". - 6 Verify source ↗
The Fourth Schedule to the principal Act is amended by deleting
AI-assisted research summary: The Fourth Schedule is amended by deleting certain excise duty rates and replacing them with new rates.
6. The Fourth Schedule to the principal Act is amended by deleting the rates of excise duty imposed on certain items and substituting for them the following new rates: l-’O U R T II S C IIi:i)U L i: Heading No. U.S. Code No. Description Unit Kxcise Rate - 22
AI-assisted research summary: A tariff amount of Tshs. 48.00 per litre is shown for mineral and aerated waters, including club soda, under the listed classification.
22.01 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. - Mineral waters and aerated waters 2201.10.90 — Other, including club soda L 1, Tshs. 48.00 litre per - 22
AI-assisted research summary: This heading covers sweetened or flavoured waters and other non-alcoholic beverages, excluding fruit or vegetable juices of the heading.
22.02 'l' . : Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit ! or vegetable juices of heading - 20
AI-assisted research summary: This text lists a product category for waters, including mineral and aerated waters, with added sugar or other sweetening matter or flavouring, and an “other” subcategory.
20.09. . 1 2202.10.00 - Waters, including mineral w aters and aerated w aters, containing added sugar or other sw eeten i ng matter or flavoured -Other 2202.90.00 - 22
AI-assisted research summary: This line classifies beer made from malt, specifically stout and porter, under code 2203.00.10.
22.03 Beer made from malt 2203.00.10 — Stout and porter 764 L I. - 1 Verify source ↗
Section 1
AI-assisted research summary: The text states an excise rate of Tshs. 294.00 per litre.
1. L Ishs. 48.00 litre per Tshs. 48.00 per litre Tshs. 294.00 litre per No. 16 Finance 2007 (lending No. U.S. Code No. 2203.00.90 — Other Description Unit Excise Rate 1, Tshs. 294.00 per litre - 22
AI-assisted research summary: This tariff line lists wine and grape must categories, and gives a rate of Tshs. 940.00 per litre for sparkling wine, other.
22.04 W ine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. - Sparkling wine ■* 2204.10.90 — other I, Tshs. 940.00 per litre - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol; — In containers holding 2 L or less 2204.21.90 — Other 2204.29.90 — Other - Other grape must 2204.30.90 — other - 22
AI-assisted research summary: Wine described here is charged Tshs. 940.00 per litre when it is in containers holding 2 litres or less.
22.05 f Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. - In containers holding 2 I, or less 2205.10.90 — Other 2205.90.90 — Other L L 1, I. L I'shs. 940.00 per litre Tshs. 940.00 per litre Ishs. 940.00-per litre 1 Tshs. 940.00 per litre Tshs. 940.00 per litre 765 No. 16 Finance 2007 Heading No. U.S. Code No. - 22
AI-assisted research summary: Beer made from 100% local unmalted cereals is charged Tshs. 173.00 per litre.
22.06 Description Unit Excise Rate Other fermented beverages (for example, cider, perry, mead): mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. 2206.00.30 — Beer made from 100% local unmalted cereals L Tshs. 173.00 per litre - 22
AI-assisted research summary: This provision lists tariff items for heading 22.08 and gives a rate of Tshs. 1,394.00 per litre for the listed spirits and other spirituous beverages.
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 8 0 % vol; spirits, liqueurs and other spirituous beverages. 2208.20.00 - Spirits obtained b\ distilling grape \\ ine or grape mare 2208.30.00 - Whiskies 2208.40.00 - Rum and other spirits obtained by distilling fermented sugar-cane products 2208.50.00 - Clin and Geneva 2208.60.00 - Vodka 2208.70.00 - Liqueurs and cordials - Other: 2208.90.10 — Distilled Spirits (e.g.. Kotiyagi. Uganda Waragi) 2208.90.90 — Other L L L L L L L L Tshs. 1.394.00 per litre Tshs. 1.394.00 per litre Ishs. 1.394.00 per litre Tshs. 1.394.00 per litre Ishs. 1.394.00 per litre Ishs. 1.394.00 per litre Tshs. 1.394.00 per litre Tshs. 1.394.00 per litre 766 No. 16 Finance 2007 Heading No. U.S. Code No. - 24
AI-assisted research summary: This provision lists excise rates for certain cigarettes containing tobacco.
24.02 Description Unit Excise Rate C ig ars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigarettes containing tobacco: 2402.20.10 — without niter tip and containing mil. domestic tobacco exceeding 75% Tshs. 1.775.00 per mil — with niter tip and containing mil. domestic tobacco exceeding 75% Tshs. 11.266.00 per mil 2402.20.90 — Other mil. Tshs. 20.460.00 per mil - 27
AI-assisted research summary: This provision lists excise rates for certain tobacco and petroleum products.
27.10 Other manufactured tobacco and manufactured tobacco substitutes; “ homogenised” or “ reconstituted” tobacco; tobacco extracts and essences. — Smoking tobacco, w hether or not containing tobacco substitutes in any proportion 2403.10.10 — cut rag/filler kg Tshs. 10.333.00 per kg not from - Petroleum oils and oils obtained bitum inous minerals (other than crude) and p re p a ra tio n s elsew here specified or included, containing by w eight 7 0 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils: --Light oils and preparations: 2710.11.10 — Motor Spirit (gasoline) regular L Tshs. 339.00 per litre 767 No. 16 Finance 2007 Heading No. U.S. Code No. Description Unit Excise Rate 2710.11.20 — Motor Spirit (gasoline) premium 1, — Medium oils and preparations: 2710.19.22 — Illuminating Kerosene (IK ) 2710.19.29 — Other medium oils and preparations — Gas oil or diesel oil: 2710.19.31 — Gas oil (automotive, light, amber lor high speed engines) 2710.19.32 — Diesel oil (industrial heavy, black, for low speed marine and stationery engines) — Residual oils: 2710.19.41 — Residual fuel oils(marine. furnace and similar fuel oils) of a K inem atic viscosity o f 125 centistrokes 2710.19.42 — Residual fuel oils (marine, furnace and similar fuel oils) of a K inem atic v isco sity o f 180 centistrokes 2710.19.43 — Residual fuel oils (marine, furnace and similar fuel oils) o f a K inem atic v isco sity o f 280 centistrokes 2710.19.49 -— Other residual fuels L L L L 1, L L 1, L Tshs. 339.00 per litre Tshs. 52.00 per litre Tshs. 9.32 per litre Tshs. 314.00 per litre Tshs. 392.00 per litre Tshs. 117.00 per litre Ishs. 117.00 per litre Tshs. 117.00 per litre Tshs. 117.00 per litre , I! 768 No. 16 Finance 2007 PART III A m e n d m e n t o f t h e G a m in g A c t - 11 Verify source ↗
The principal Act is amended in section 41 by adding immediately
AI-assisted research summary: The Board must not licence the conduct or promotion of a national lottery for products already licensed to another operator.
11. The principal Act is amended in section 41 by adding immediately after subsection (5). the following new subsection: ” ( 6) The Board shall not licence the conduct or the promotion o f a national lottery for products that have already been licensed to another i operator” . - 12 Verify source ↗
The principal Act is amended in section 70 by deleting the opening
AI-assisted research summary: Section 12 replaces section 70 wording to make it unlawful for any person under 18 to do the listed act, with an exception for promotional lotteries of products legally consumed by minors.
12. The principal Act is amended in section 70 by deleting the opening words o f subsection ( 1) and substituting for them the following- "70. Except for promotional lottery o f products legally consumed by a person who is a minor, it shall be unlawful for any person under eighteen years of age to -” - 13 Verify source ↗
The principal Act is amended in section 85 subsection (2) by
AI-assisted research summary: This provision amends section 85(2) of the principal Act to add “imposition of penalties” after paragraph (f).
13. The principal Act is amended in section 85 subsection (2) by adding immediately after paragraph (f) the following- “ (g) imposition of penalties.” PA R I' IV A m e n d m e n t o f t h e In c o m e T a x A c t - 14 Verify source ↗
This Part shall be read as one with the Income Tax Act hereinafter
AI-assisted research summary: This section says this Part must be read together with the Income Tax Act, which is called the principal Act.
14. This Part shall be read as one with the Income Tax Act hereinafter referred to as the "principal Act". - 15 Verify source ↗
The principal Act is amended in section 98 subsection (1). by
AI-assisted research summary: This provision amends section 98(1) of the principal Act by replacing one cited phrase with another.
15. The principal Act is amended in section 98 subsection (1). by deleting the phrase "section 3( 1 )(a) and (b)” between the words “ under” and "and” appearing in paragraph (d) and substituting for it the phrase “ section 4(1 )(a) and (b)’\ - 16 Verify source ↗
The First Schedule to the principal A ct is amended in
AI-assisted research summary: The income tax table is changed to set new rates for different total-income bands, starting with nil tax up to Tshs. 960,000 and higher percentage rates above that.
16. The First Schedule to the principal A ct is amended in paragraph- (a) by deleting the Table appearing under subparagraph (1) and substituting for it the following- 770 No. 16 Finance 2007 ‘T O T A L IN C O M E Where total income does not exceed Tshs. 960,000/= NIL R A T E P A Y A B L E Where total income exceeds Tshs. 960.000/= but does not exceed Tshs. 2,160.000/= 15% of the amount in excess of Tshs. 960.000/= Where total income exceeds Tshs. 2,160,000/= but does not exceed Tshs. 4,320,000/= Tshs. 180,000/= plus 20% of the amount in excess of Tshs. 2,160,000/= Where total income exceeds Tshs. 4,320.000/= but does not exceed Tshs. 6,480,000/= Tshs. 612,000/= plus 25% of the amount in excess of Tshs. 4,320.000/= Where total income exceeds Tshs. 6,480,000/= Tshs. 1,152.000/= plus 30% of the amount in excess of Tshs. 6,480.000/=": (b) by deleting the figure "720^000” appearing in subparagraph (2)(a) and substituting for it the figure “ 960,000"." PART V A m e n d m e n t o r t h e M in in g A c t - 21 Verify source ↗
This Part shall be read as one with the Road and Fuel Tolls Act
AI-assisted research summary: This Part must be read together with the Road and Fuel Tolls Act.
21. This Part shall be read as one with the Road and Fuel Tolls Act. hereinafter referred to as the "principal Act” . - 22 Verify source ↗
The Second Schedule to the principal Act is amended by deleting
AI-assisted research summary: The Second Schedule is changed by replacing the figure 100 with 200 in items 1 and 2.
22. The Second Schedule to the principal Act is amended by deleting the figure " 100" appearing in items 1 and 2 and substituting for it the figure " 200". PA RT V III A m e n d m e n t o f t h e T a x R e v e n u e A p p e a l s A c t - 23 Verify source ↗
This Part shall be read as one with the Tax Revenue Appeals
AI-assisted research summary: This Part must be read together with the Tax Revenue Appeals Act, and that Act is referred to here as the principal Act.
23. This Part shall be read as one with the Tax Revenue Appeals Act. hereinafter referred to as the "principal Act". - 24 Verify source ↗
The principal Act is amended in section 3 by
AI-assisted research summary: This section amends several definitions in section 3 of the principal Act.
24. The principal Act is amended in section 3 by- (a) deleting the figure "15” appearing in the definition of the term "Commissioner General" and substituting for it figure "16” ; (b) deleting the definition of the term "Register" and substituting for it the following- "Register" means the Register kept by the Registrar of the Tribunal or the Secretary o f the Board in which all particulars relating to applications or appeals are entered"; (c) deleting the figures " 6( 1)" appearing in the definition of the designation "Registrar" and substituting for it the figures ” 10( 1)" (d) deleting a semi-colon which appears at the end of the definition of the designation "Secretary" and inserting thereat the phrase "appointed under section 6( 1) of the A ct” . Amend ment of section 6 Amend ment of section 7 Addition of section 7 A - 25 Verify source ↗
The principal Act is amended in section 6 subsection (2), by
AI-assisted research summary: This section amends section 6(2) of the principal Act by adding the phrase "and judicial" between "administrative" and "functions".
25. The principal Act is amended in section 6 subsection (2), by inserting the phrase "and judicial" between the words "administrative” and "functions” . - 26 Verify source ↗
The principal Act is amended in section 7 by deleting the phrase
AI-assisted research summary: This section amends section 7 of the principal Act by removing the words “subject to section 12” from the specified place.
26. The principal Act is amended in section 7 by deleting the phrase "subject to section 12" appearing between the words “ shall" and "have". - 27 Verify source ↗
The principal Act is amended by adding immediately after section
AI-assisted research summary: This section amends the principal Act by inserting a new section after section 7 about appeal against tax assessment.
27. The principal Act is amended by adding immediately after section 7 the following new section: ■ Appeal against ,ax assessment - 7A Verify source ↗
The Board shall not entertain any appeal arising from
AI-assisted research summary: The Board must not entertain an appeal about tax assessment unless section 12 of the Act has been complied with.
7A. The Board shall not entertain any appeal arising from assessment of tax unless section 12 of this Act is complied with” . 772 2007 Amend ment of section 10 Amend ment of section 13 Repeal and replace ment of section 14 No. 16 Finance - 28 Verify source ↗
The principal Act is amended in section 10 subsection (2) by
AI-assisted research summary: This provision amends section 10(2) of the principal Act by adding the words “and judicial” between “administrative” and “functions”.
28. The principal Act is amended in section 10 subsection (2) by inserting the phrase “ and judicial” between the words “ administrative” and “ functions” . - 29 Verify source ↗
The principal Act is amended in section 13(3) by deleting the
AI-assisted research summary: This section amends section 13(3) of the principal Act by replacing the word “objection” with “assessment” at the end of paragraph (b).
29. The principal Act is amended in section 13(3) by deleting the word “ objection” appearing at the end o f paragraph (b) and substituting for it the word “ assessment” . - 30 Verify source ↗
Section 14 of the principal Act is repealed and replaced with the
AI-assisted research summary: Section 14 of the principal Act is repealed and replaced.
30. Section 14 of the principal Act is repealed and replaced with the following- - 14 Verify source ↗
< I ) Any person aggrieved by
AI-assisted research summary: People who are aggrieved by certain Commissioner General decisions may appeal to the Board, and a person who objects to a notice about tax liability may also refer the objection to the Board.
14.—< I ) Any person aggrieved by- (a) the calculation by the Commissioner General o f the amount due for refund, drawback or repayment of any tax, duty, levy or charge; (b) a refusal by the Commissioner General to make any refund or repayment; or (c) the decision by the Commissioner General to register, or refusal to register, any trader for the purpose o f the Value Added Tax Act, may appeal to the Board. "Applica tion of Appeal procedure to other decisions etc.. of Commi ssioner General Cap 148 (2) Notwithstanding subsection (1), a person who objects a notice issued by the Commissioner General with regards to the existence of liability to pay any tax, duty, fees, levy or charge may refer his objection to the Board for determination. (3) Where there is a dispute over calculation by the Commissioner General o f the amount due as refund, drawback or repayment of any tax, duty, fee, levy or charge and, in relation to such dispute, an appeal has been referred to the Board, the Commissioner General shall pay the amount due as refund, drawback or repayment, as the case may be, which is not in dispute pending determination by the Board. 773 No. 16 Amend ment of section 15 Amend ment of section 16 Finance 2007 - 31 Verify source ↗
The principal Act is amended in section 15(1) by deleting the
AI-assisted research summary: This provision amends section 15(1) by replacing the figure “(1)” with “(2)” in paragraph (b)(i).
31. The principal Act is amended in section 15(1) by deleting the figure " ( 1)" appearing in paragraph (b)(i) and substituting for it the figure “ (2)". - 32 Verify source ↗
The principal Act is amended in section 1 6
AI-assisted research summary: People aggrieved by a tax assessment decision can appeal to the Board, and a party aggrieved by the Board’s decision can appeal to the Tribunal.
32. The principal Act is amended in section 1 6- (a) by deleting subsection ( 1) and substituting for it the following- “ (1) Any person who is aggrieved by the final determination by the Commissioner General o f the assessment of tax or a decision referred to under section 14 o f this Act. may appeal to the Board". (b) in subsection (3)- (i) by inserting in paragraph (a), the phrase ” or any other decision by the Commissioner General in accordance with subsection ( 1)" between the words "tax" and "is"; (ii) by inserting in paragraph (b) the phrase "or any other decision by the Commissioner General in accordance with subsection ( 1)" between the words "tax" and "is” ; (c) by deleting subsection (4) and substituting for it the following- "(4 ) A party who is aggrieved by the decision of the Board may appeal against that decision to the Tribunal within thirty days from the date of service of the decision and proceedings ofthe Board and shall serve to the opposite party the notice of intention to appeal within fifteen days from the date ofthe decision." Amend ment of section 26 - 33 Verify source ↗
The principal Act is amended in section 26 by
AI-assisted research summary: This section amends section 26 of the principal Act to add the Board in one provision, replace subsection (2), and add the Secretary in another provision.
33. The principal Act is amended in section 26 by- (a) inserting the phrase “ or the Board” between the words "Tribunal" and “ may” which appear in subsection (1); (b) deleting subsection (2) and substituting for it the following- “ (2) The Registrar or the Secretary shall, in addition to the functions conferred upon him under the Act. assess bill o f costs in relation to any costs which may be payable in respect of which proceedings have been conducted by the Tribunal or the Board.” i (c) inserting in subsection (3) the phrase “ or the Secretary” between the words “ Registrar” and “ regarding". 774 No. 16 Finance 2007 Constru ction Cap. 148 Amend ment of section I I Amend ment of Second Schedule PART IX A m e n d m e n t o f t h e V a l u e A d d e d T a x A ct- - 38 Verify source ↗
This Part shall be read as one with the Export Tax Act, hereinafter
AI-assisted research summary: This Part must be read together with the Export Tax Act, which is called the principal Act here.
38. This Part shall be read as one with the Export Tax Act, hereinafter referred to as the “ principal Act” . - 39 Verify source ↗
The principal Act is amended by deleting the Schedule and
AI-assisted research summary: This section amends the principal Act by replacing the Schedule and sets a rate for raw hides and skin.
39. The principal Act is amended by deleting the Schedule and subsitutingfor it the following: SCIII-DULI-; Made under section 3 hem Rate Raw hides and skin I'orty percentum ofthe value ofthe commodity (f.o .b ) or Tshs. 400.00 per kilogram m e whichever is greater” PART X I A m e n d m e n t o e t h e E n e r g y a n d W a t e r U t i l i t i e s R e g u l a t o r y A u t h o r i t y A c t
Part
PART III
- 7 Verify source ↗
This Part shall be read as one with the Gaming Act, hereinafter
AI-assisted research summary: This section says this Part must be read together with the Gaming Act, called the principal Act.
7. This Part shall be read as one with the Gaming Act, hereinafter referred to as the "principal Act". - 8 Verify source ↗
The principal Act is amended in section 20 by
AI-assisted research summary: Licences generally expire after 12 months, but a licence for a key or support employee can stay valid for 2 years if the annual fee is paid.
8. The principal Act is amended in section 20 by- (a) deleting subsection ( 1) and substituting for it the following: *‘(1) Subject to subsections (2), (3) and (4), every licence issued under this Act shall expire after twelve months from the date of issue". (b) adding immediately after subsection (3), the following new subsection: ” (4) The licence issued pursuant to this Act which authorizes key or support employee to work or deal in gaining activity or business shall, subject to payment o f the annual fee, remain valid for a period of two years". - 9 Verify source ↗
The principal Act is amended in section 24( 1) by deleting the figure
AI-assisted research summary: This provision amends section 24(1) by replacing the figure 15 with 16.
9. The principal Act is amended in section 24( 1) by deleting the figure “ 15" which appears in the second line and substituting for it the figure “ 16". - 10 Verify source ↗
The principal Act is amended by repealing section 32 and
AI-assisted research summary: This provision amends the principal Act by repealing section 32 and replacing it with new text.
10. The principal Act is amended by repealing section 32 and replacing it with the following- - 32 Verify source ↗
(1) Subject to subsection (2), the return
AI-assisted research summary: Gaming tax on casino operations must be remitted to the Board weekly, and other gaming-related statutory dues must be remitted within seven days after each calendar month ends.
32.—(1) Subject to subsection (2), the return "Returns and remittance of gaming tax imposed on rcmjt- operations o f casino shall be remitted tance to the Board weekly, not later than Wednesday in each week or, if any Wednesday be a public holiday, remittance shall be made in the same week on the working day immediately before the public holiday. Construe lion Cap. ‘JI Amend ment of section 20 Amend ment of section 24 Repeal and replace ment of scctioh 32 769 No. 16 Finance 2007 Amend ment of section •I I Amend ment of section 70 Amend ment of section 85 Constru ction Cap. 332 Amend ment of section 98 Amend ment of the First Schedule (2) The remittance of statutory dues imposed on other form of gaming activities, shall be made to the Board not later than seven days following the end of each calendar month."
Part
PART V
- 17 Verify source ↗
This part shall be read as one with the Mining Act, hereinafter Constru
AI-assisted research summary: This section says this part must be read together with the Mining Act, which is called the principal Act.
17. This part shall be read as one with the Mining Act, hereinafter Constru referred to as the “ principal Act". ction Cap. 123 - 18 Verify source ↗
The principal Act is amended in section 86(1) by deleting the
AI-assisted research summary: Salt producers using renewable resources are exempted.
18. The principal Act is amended in section 86(1) by deleting the Amcnd- “ proviso” and substituting for it the following- secMon' “ Provided that salt producers using renewable resources shall 86 be exempted". PART V I A m e n d m e n t o f t h e P u b l ic F in a n c e A c t
Part
PART V I
- 19 Verify source ↗
This Part shall be read as one with the Public Finance Act,
AI-assisted research summary: This section says this Part must be read together with the Public Finance Act, which is called the principal Act.
19. This Part shall be read as one with the Public Finance Act, hereinafter referred to as the “ principal Act". Constru ction Cap.348 - 20 Verify source ↗
The principal Act is amended in section 12 by adding immediately
AI-assisted research summary: The Minister may amend the Schedule to the Act by order published in the Gazette.
20. The principal Act is amended in section 12 by adding immediately after subsection ( 6) the following new provision- ° u(7) The Minister may by an order published in the Gazette, 12 Amend- nicnt oi scction amend the Schedule to this Act." 771 No. 16 Finance 2007 Constru ction Cap. 220 Amend ment of the Second Schedule Constru ction Cap. 408 Amend ment of section 3 PA RT V II A m e n d m e n t o r t h e R o a d a n d F u e l T o l l s A ct
Part
PART IX
- 34 Verify source ↗
This part shall be read as one with the Value Added Tax Act
AI-assisted research summary: This section says this part must be read together with the Value Added Tax Act, which is called the principal Act.
34. This part shall be read as one with the Value Added Tax Act hereinafter referred to as the “ principal Act". - 35 Verify source ↗
The principal Act is amended in section 11 by
AI-assisted research summary: Section 35 amends section 11 and adds a rule that tax relief ends, and VAT becomes payable, if the goods are transferred, sold, or otherwise disposed of to someone who is not entitled to similar privileges.
35. The principal Act is amended in section 11 by- (a) designating that provision as subsection ( 1); (b) adding immediately after subsection ( 1) as designated the following new subsect ion- “ (2) The relief granted under this Act shall cease to have effect and the VAT shall become due and payable as if the relief had not been granted if the said goods are transferred, sold or otherwise disposed of in any way to another person not entitled to enjoy similar privileges as conferred under this A ct” . - 36 Verify source ↗
The Second Schedule to the principal Act is amended
AI-assisted research summary: This section amends the Second Schedule to the principal Act by changing item 1, item 3, deleting item 20, and adding a new item 24 for fire fighting equipment.
36. The Second Schedule to the principal Act is amended- (a) in item 1 Note 2 by deleting "a fn 11-stop" appearing after the word "establishment" and inserting the phrase "except where such items are supplied in Tanzania Peoples D efence Forces designated canteens.” (b) in item 3 by deleting "a full-stop” appearing at the end of subparagraph ( 6) and substituting for it "a comma” and adding the following - “ diapers, urine bags and hygienic bags." (c) by deleting item 20; (d) by adding immediately after item 23 the following- “ 24. Fire Fighting equipment The supply o f fire extinguishers whether or not charged.” - 37 Verify source ↗
The Third Schedule to the principal Act is amended
AI-assisted research summary: This section amends the Third Schedule to the principal Act by adding a new item 8A and deleting item 10(3) and item 16.
37. The Third Schedule to the principal Act is amended- (a) by inserting after item 8 the following item: " 8AThe importation by or supply to a registered licensed exploration or prospecting company of goods which, if imported, would be eligible for relief from duty under customs laws, and services for exclusive use in exploration Amend ment of Third Schedule or prospecting of petroleum or gas." (b) in item 10 by deleting paragraph (3); and (c) by deleting item 16. 775 No. 16 Finance 2007 PART X A m e n d m e n t o r t h e E x p o r t T a x A c t Construc tion Cap 196 Amend ment of the Schedule
Part
PART X I
- 40 Verify source ↗
This Part shall be read as one with the Energy and Water Utilities
AI-assisted research summary: This Part must be read together with the Energy and Water Utilities Regulatory Authority Act, which is called the principal Act.
40. This Part shall be read as one with the Energy and Water Utilities Regulatory Authority Act hereinafter referred to as the "principal Act". - 41 Verify source ↗
'fhe principal Act is amended in section 7 by deleting paragraph
AI-assisted research summary: This provision amends section 7 of the principal Act by deleting paragraph (d) in subsection (1).
41. 'fhe principal Act is amended in section 7 by deleting paragraph (d) which appears in subsection ( I ). - 42 Verify source ↗
The principal Act is amended in section 40(3) by deleting the
AI-assisted research summary: This section changes section 40(3) of the principal Act by replacing the phrase “five hundred thousand” with “three million.”
42. The principal Act is amended in section 40(3) by deleting the phrase "five hundred thousand” and substituting for it the phrase "three million” . - 43 Verify source ↗
The principal Act is amended in section 42 subsection ( I) , by
AI-assisted research summary: This provision amends section 42(1) of the principal Act by replacing the words “of not less than” with “not exceeding”.
43. The principal Act is amended in section 42 subsection ( I) , by "not exceeding” and substituting for them the deleting the words words “ of not less than” . Construc tion Cap. 414 Amend ment of section 7 Amend ment of section 40 Amend ment of section 42 776 No. 16 Finance 2007 PART X II A m e n d m e n t o f Tin- P e t r o l e u m ( C o n s e r v a t io n ) A c t
Part
PART X II
- 44 Verify source ↗
This part shall be read as one with the Petroleum (Conservation)
AI-assisted research summary: This section says this part must be read together with the Petroleum (Conservation) Act, which is called the principal Act.
44. This part shall be read as one with the Petroleum (Conservation) Act hereinafter referred to as the "principal Act". - 45 Verify source ↗
The principal Act is amended in section 3 by inserting in their
AI-assisted research summary: This section inserts new definitions for “economic regulation” and “regulated supplier” into section 3 of the principal Act.
45. The principal Act is amended in section 3 by inserting in their appropriate alphabetical order the following new definitions- "economic regulation" means an intervention to modify, as and when deemed appropriate, the economic behaviour of a regulated supplier aimed at narrowing choices in certain areas including prices, rate of return and methods of procurement"': "regulated supplier" means any person engaging in activities in or in connection with petroleum products". Construc tion Cap 392 Amend ment of section 3 - 46 Verify source ↗
The principal Act is amended in section 4A by inserting the word
AI-assisted research summary: This section amends section 4A to insert the word “economic” and amends section 6 to replace the existing penalty wording with “of not less than one million shillings.”
46. The principal Act is amended in section 4A by inserting the word "economic" between the phrase "exercise technical” and the phrase "and safety" which appears in subsection ( 1). Amend ment of section 4 A 47iin7ihi£tpnincipal Act is amended in section 6 by deleting the words “ notOfHte^ing five thousand shillings for everyday on which the contra- v e n t j O A l - l s k Q M k i n u e s " and substituting for them the words "o f not less than one million shillings". Amend ment of scction 6 - 48 Verify source ↗
Section 48
AI-assisted research summary: This provision repeals section 7 of the principal Act and replaces it with new provisions.
48. The principal Act is amended by repealing section 7 and replac-. Repeal and replacement o f section 7 ing with the following provisions:. ti. .;;i o ■■i»cnaii> contraven ing permit - 7 Verify source ↗
A person to whom a permit or licence has been granted
AI-assisted research summary: A permit or licence holder who breaks a condition of the permit/licence or any provision of the Act can be fined, suspended, or have the licence revoked.
7. A person to whom a permit or licence has been granted under this Act or under IIW U R A Act who contravenes any condition ofsucli permit or licence or any ofthe provisions of this Act shall be liable on conviction to: (a) in the case of first offence, a fine of five million shillings; (b) in the case of the second offence, a fine o f five million shillings plus the suspension ofthe licence for twelve months; and (c) in the case or the third offence, revocation of a licence.” 777 No. 16 Finance 2007 PART X III A m e n d m e n t o r t h e R u r a l E n e r g y A c t
Part
PART X III
- 49 Verify source ↗
Section 49
AI-assisted research summary: This section says this Part must be read together with the Rural Energy Act, called the Principal Act.
49. This Part shall be read as one with the Rural Energy Act herein after referred to as the “ Principal Act” . - 50 Verify source ↗
The principal Act is amended in section 8 by deleting the words
AI-assisted research summary: Section 8 is amended so the fine is changed to not less than two million shillings.
50. The principal Act is amended in section 8 by deleting the words “ not exceeding four thousand shillings for everyday on which the of fence occurs or continues” and substituting for them the words “ o f not less than two million shillings". 'Construc tion Cap. 321 Amend ment of section 8 Amend ment of section 9 - 51 Verify source ↗
The principal Act is amended in section 9 by deleting the words
AI-assisted research summary: This section amends section 9 to replace the old penalty wording with a minimum penalty of one million shillings.
51. The principal Act is amended in section 9 by deleting the words “ not exceeding one thousand shillings for everyday upon which the offence occurs or continues"and substituting for them the w'ords “ of not less than one million shillings” . Addition of section 10 A - 52 Verify source ↗
The principal Act is amended by adding immediately after section
AI-assisted research summary: This section amends the principal Act by adding a new offence relating to contravening the Authority’s direction.
52. The principal Act is amended by adding immediately after section 10 the following new section- •Offence for contra vening the Authority's direction - 10A Verify source ↗
A person commits an offence who contravenes an
AI-assisted research summary: A person commits an offence if they contravene an order, direction, or condition given by the Authority in relation to its regulatory functions.
10A. A person commits an offence who contravenes an order issued, direction or condition given by the Authority in relation to performance of its regulatory functions and upon the conviction shall be liable to a fine o f not less than three million shillings or to imprisonment fora term not exceeding five years or to both.” Amend ment of section I 1 - 53 Verify source ↗
The principal Act is amended in section 11 by deleting
AI-assisted research summary: This section changes section 11 by replacing a maximum amount of twenty thousand shillings with a minimum amount of five million shillings.
53. The principal Act is amended in section 11 by deleting (he words “not exceeding twenty thousand shillings”and substituting for them the words “of not less than five million shillings”. Amend ment of section 12 - 54 Verify source ↗
The principal Act is amended in section 12 by deleting
AI-assisted research summary: Section 12 is amended to replace the old amount of 20,000 shillings with a minimum amount of 5,000,000 shillings.
54. The principal Act is amended in section 12 by deleting the words “not exceeding twenty thousand shillings" and substituting for them the words “of not less than five million shillings”. Construe tion Cap 321 - 55 Verify source ↗
This part shall be read as one with the Rural Energy Act,
AI-assisted research summary: This section says this part must be read together with the Rural Energy Act, which is called the principal Act.
55. This part shall be read as one with the Rural Energy Act, hereinafter referred to as the “principal Act". 778 No. 16 Finance - 56 Verify source ↗
The principal Act is amended in section 19 by
AI-assisted research summary: Section 56 amends section 19 of the principal Act and lets the Minister prescribe a levy of up to 5% on the value of electricity generated, subject to consultation with the Minister for Finance and publication of an Order in the Gazette.
56. The principal Act is amended in section 19 by— (a) inserting after the phrase “five percent" in paragraphs (c) and (d) o f subsection (3). the phrase ’'o f all the value of electricity generated”; and 2007 Amend ment of section 19 (b) adding immediately after subsection (4) the following new subsection; “(5) The Minister may, after consultation with the Minister for Finance and by Order published in the Gazette, prescribe a levy o f up to five per cent o fth e value o f all electricity generated on the commercial generation to the national grid or on the generation in specified isolated systems or private consumption systems." Passed in the National Assembly on 13th August, 2007. D a m ia n S. L. F o k a , Clerk o fth e National Assembly 779
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The Finance Act, 2007
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