Tanzania Act or statute

Parliament of Tanzania

The Written Laws (Miscellaneous Amendments) Act, 2017

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Jurisdiction: Tanzania
Structure: 95 provisions
Citation: The Written Laws (Miscellaneous Amendments) Act, 2017
Dates: Legal dates not recorded

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Purpose and legislative effect

“This Act can be cited as the Written Laws (Miscellaneous Amendments) Act, 2017, and it comes into force on publication.”

This Act can be cited as the Written Laws (Miscellaneous Amendments) Act, 2017, and it comes into force on publication. This section states that the written laws listed in the Act’s Parts are amended as specified in those laws. This section says this Part must be read together with the Mining Act, which is called the principal Act. The principal Act is amended generally by replacing references to “Board” with “Commission” and “Commissioner” with “Commission” wherever they appear. This section amends section 4 of the principal Act by deleting some definitions, replacing some terms, and adding several new definitions.

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Short title and commencement

This Act can be cited as the Written Laws (Miscellaneous Amendments) Act, 2017, and it comes into force on publication.

Section 1

Amendment of section 112

The Commission must place a Mines Resident Officer at every mining site where mining takes place.

Section 27

(1) Every mineral right

A mineral right holder must build a secure storage facility for won raw minerals.

Section 100A

Construction

This Part must be read together with the Petroleum Act, which is referred to as the principal Act.

Section 29

Amendment of section of 68

This section amends section 68 by adding a new paragraph covering exportation of raw minerals, raw forestry agricultural products, raw aquatic products, and raw fauna products.

Section 47

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Showing 95 of 95 provisions

Amendment 37Provision 25Repeal 18Substitution 11

Part

PART I

§ 1Short title and commencementShort title

This Act can be cited as the Written Laws (Miscellaneous Amendments) Act, 2017, and it comes into force on publication.

1. This Act may be cited as the Written Laws (Miscellaneous Amendments) Act, 2017 and shall come into force on the date of publication. Amendment of certain written laws

Section 1Verify source

§ 2Amendment of certain written lawsAmendment

This section states that the written laws listed in the Act’s Parts are amended as specified in those laws.

2. The written laws specified in the various Parts of this Act are amended in the manner specified in the respective laws. PART II AMENDMENT OF THE MINING ACT, CAP. 123 Construction Cap 123

Section 2Verify source

Part

PART II

§ 3ConstructionAmendment

This section says this Part must be read together with the Mining Act, which is called the principal Act.

3. This Part shall be read as one with the Mining Act, hereinafter referred to as the “principal Act”. 5 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 General amendment

Section 3Verify source

§ 3AGeneral amendmentSubstitution

The principal Act is amended generally by replacing references to “Board” with “Commission” and “Commissioner” with “Commission” wherever they appear.

3A. The principal Act is amended generally by- (a) deleting the word “Board” wherever it appears in the Act and substituting for it the word “Commission”; and (b) deleting the designation “Commissioner” the Act and wherever substituting for it the word “Commission”. it appears in Amendment of section 4

Section 3AVerify source

§ 4Amendment of section 4Repeal

This section amends section 4 of the principal Act by deleting some definitions, replacing some terms, and adding several new definitions.

4. The principal Act is amended in section 4, by: (a) deleting the definition of the term “Agency”; (b) deleting the term “Board” and its definition and substituting for it the following: ““Commission” means the Mining by established Commission section 21;”; (c) deleting the definition of the designation “Commissioner” and substituting for it the following: “Commissioner” means the Commissioner for Minerals appointed under section 20” (d) deleting the definition of the term “mining operations” and substituting for it the following: ““mining operations” means operations carried out in the course of undertaking mining activities”; (e) deleting the designation “Zonal Mines Office” and its definition and wherever the word appears in the Act; it (f) deleting the designation “Zonal Mines and Officer” wherever substituting for it the word “Commission”; the definition of “licensing the (g) deleting appears authority” and substituting for following: “licensing authority” means the it Commission and includes any 6 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 person other Commission activities;”; authorized perform to the by licensing (h) inserting in its appropriate alphabetical order, the following new definitions: ““mineral processing” means the process separating of commercial value minerals from their ores; “Mining Cadastre” means the central online system for processing applications for mining rights and mineral processing licences established pursuant to section 27G; “mineral concentrate” means minerals or associated minerals won through the process of direct extraction of minerals from the ore which further processes to extract metals and bi-products such as: need (a) minerals the category of in precious and base metals- gold; silver; copper; iron; nickel; zinc; and lead; in platinum group metals- (i) (ii) (iii) (iv) (v) (vi) (vii) (b) minerals the category of (i) (ii) (iii) platinum; rhodium, and iridium; (c) minerals in the category of rare transition elements, earth element which includes- 7 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 (i) (ii) (iii) (iv) ytterbium; beryllium; tantalum; and lithium; (d) minerals in the category of non- metallic minerals- (e) minerals (i) (ii) graphite; and sulphur product smelting; in and bi- from (i) the category of industrial and ceramic minerals- limestone, gypsum, clays and refractory minerals; agro-minerals fertilizers phosphate; coal; and soda ash; for such as (iii) (iv) (ii) (f) minerals in the category of alloy metals- (i) manganese; chromium; (ii) (iii) cobalt; (iv) molybdenum; and vanadium; (v) (g) minerals in the category of light metals- aluminium; (i) (ii) magnesium; and titanium; (iii) in (h) minerals the category of gemstones- (i) (ii) (iii) diamond; tanzanite; and gemstones; and all other (i) any other minerals found in the 8 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 periodic table; “tax expenditure” means the quantified value of tax incentives granted to a company by the Government;” in, “local content” means the quantum of composite value added to, or the economy of created Tanzania through deliberate utilization of Tanzanian human and material resources and the mining in services operations in order to stimulate the development of capabilities indigenous of Tanzania and to encourage local investment and participation; expression “integrity pledge” means a formal and of concrete commitment by mineral right holder to abide ethical business practices and support a national campaign against corruption, prepared by the Commission; the “Executive Secretary” means the Executive Secretary of Commission appointed under section 26; “Commissioner for Minerals” means the Commissioner for Minerals appointed under section 20; and “Mineral Cadastral” means the Mineral Cadastre established pursuant to section 27F;”. Repeal and substitution of section 5

Section 4Verify source

§ 5Repeal and substitution of section 5Repeal

Section 5 is repealed and replaced with new text beginning “Ownership of minerals and Government lien.”

5. The principal Act is amended by repealing section 5 and substituting for it the following: “Ownership of minerals and Government lien

Section 5Verify source

§ 5Repeal and substitution of section 5Repeal

Minerals in Tanzania belong to the United Republic and are vested in the President in trust for the People of Tanzania; the Government also has a lien over materials extracted from mining operations or mineral processing.

5.-(1)The entire property in and control of all minerals in, and under or 9 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 Addition of section 5A upon any land, rivers, streams, water courses throughout Tanzania, area covered by territorial sea, continental shelf or the exclusive economic zone is the property of the United Republic and shall be vested in the President in trust for the People of Tanzania. (2) The Government shall have lien over any material, substance, product or associated products extracted from the mining operations or mineral processing.”

Section 5Verify source

§ 6Addition of section 5AAmendment

This provision amends the principal Act by adding a new section after section 5.

6.The principal Act is amended by adding immediately after section 5 the following new section: “Declaration of mining controlled areas through

Section 6Verify source

§ 5A(1) The President may, afterAmendment

The President may, after consultation, declare mining areas in Tanzania to be controlled areas by Gazette order. The order’s conditions then apply, and breaching them is an offence. The Commission must recommend mining operations and activities in controlled areas to the Minister.

5A.-(1) The President may, after consultation with the relevant local authorities the Minister responsible for local government, and by order in the Gazette declare any area of Tanzania which is subject to mining operations to be a controlled area. shall prescribe (2) The order made under this section conditions applicable to the controlled area, and the upon such order being made, conditions specified in the order shall apply to the specified area and any contravention of such conditions shall be an offence. the and purpose (2), (3) For (1) of subsections the Commission shall recommend to the to Minister mining operations and activities in the controlled areas.” regulations applicable 10 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 Amendment of section 8

Section 5AVerify source

§ 7Amendment of section 8Substitution

Section 7 amends section 8 to replace eligibility rules for individuals and companies and to let the Commission approve foreign technical support for a primary mineral licence holder in limited cases.

7. The principal Act is amended in section 8, by: (a) deleting paragraph (a) and substituting for it the following: “(a) an individual who- (i) is under eighteen years; the age of (ii) not being a citizen of the United Republic, has not been ordinarily resident in the United Republic for a period of four years or such other period as may be prescribed; (iii) is an undischarged bankrupt, having been adjudged or, otherwise declared bankrupt under any written law whether under the laws of the United or elsewhere, or enters into any agreement or scheme composition with of creditors, takes or advantage of any law for the benefit of debtors; or Republic (iv) has of been convicted, within the previous ten years, of an offence of which dishonesty is an element, any or offence under this Act, any related or similar Act, or any similar written law in the force outside United Republic and has to been imprisonment or to a fine exceeding twenty million sentenced 11 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 (b) deleting paragraph (b) and substituting for it the shillings.”; following: “(b) a company- (i) (ii) (iii) (iv) has and not which established a physical and postal address in the United Republic for the purpose of serving legal notices other correspondences; unless, such company is incorporated under the Companies Act and intends to carry out the business of mining under a mining licence; which is in liquidation other than a liquidation that forms part of a the scheme or reconstruction the amalgamation of holder; which has among its directors or shareholders any person who would be disqualified in terms of paragraph (a)(iii) and (iv).”; for (c) adding immediately after subsection (2) the following new sub-sections: “(3) Notwithstanding subsection on the Commission may, (2), recommendation of the Resident Mines Officer and upon satisfying itself that a primary mineral licence holder needs a technical support which cannot be sourced within Tanzania, allow the 12 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 to primary mineral contract a foreigner for the technical support. licence holder (4) The provisions of subsection (1)(a)(iii) and (iv) shall apply in relation to engagement of foreign technical support.”; (d) renumbering subsections (3), (4), (5) and (6) as (4), (5), (6) and (7) respectively. Amendment of section 9

Section 7Verify source

§ 8Amendment of section 9Repeal

The licensing authority must not give the required consent unless substantial developments have been made by the holder of a mineral right.

8. The principal Act is amended in section 9 by deleting subsection (4) and substituting for it the following: “(4) The consent of the licensing authority where it is required under subsection (2), shall not be given unless there substantial developments have been effected by the holder of a mineral right.”. proof that is Repeal and substitution of section 10

Section 8Verify source

§ 9Repeal and substitution of section 10Repeal

This provision repeals section 10 of the principal Act and replaces it with new text beginning “State participation”.

9. The principal Act is amended by repealing section 10 and substituting for it the following: “State participation

Section 9Verify source

§ 10Repeal and replacement of sections 11 and 12Repeal

The Government is entitled to hold at least 16% non-dilutable free carried interest in a mining company for mining operations under a mining licence or special mining licence, and may acquire up to 50% of shares based on tax expenditures.

10.-(1) In any mining operations under a mining licence or a special mining licence the Government shall have not less than sixteen percent non- dilutable free carried interest shares in the capital of a mining company depending on the type of minerals and the level of investment. (2) In addition to the free carried interest shares, the Government shall be entitled to acquire, in total, up to fifty percent of the shares of the mining company commensurate with the total the tax expenditures Government in favour of the mining company. incurred by 13 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 by (3) Acquisition the Government of shares in the Company shall be determined by the total value of the tax expenditures enjoyed by the mining company.”. Repeal and replacement of sections 11 and 12

Section 10Verify source

§ 10Repeal and replacement of sections 11 and 12Repeal

This section changes the principal Act by repealing sections 11 and 12 and replacing them with new text.

10. The principal Act is amended by repealing sections 11 and 12 and substituting for them the following: “Review and renegotiation of development agreements

Section 10Verify source

§ 11Repeal and replacement of Part IIIRepeal

Earlier development agreements stay in force, subject to the 2017 Natural Wealth and Resources Contracts Act.

11. Notwithstanding the provisions of this Act and any other written law, all development agreements concluded prior to the coming into force of this section shall, subject to the provisions of the Natural Wealth and Resources Contracts (Review and Re- negotiation of Unconscionable Terms) Act, 2017, remain in force.”. Repeal and replacement of Part III

Section 11Verify source

§ 11Repeal and replacement of Part IIIRepeal

This section replaces Part III of the principal Act with a new Part III on Administration and the Role of the Minister.

11. The principal Act is amended by repealing Part III and replacing it with the following: “PART III ADMINISTRATION Role of the Minister

Section 11Verify source

Part

Part III and replacing it with the following:

§ 19Amendment of section 45Amendment

The Minister is responsible for several mineral-sector functions, including policy preparation, monitoring implementation, overseeing minerals bodies, promoting resources and research, monitoring licenses, and supporting private investment.

19. The Minister shall be responsible for: (a) preparing policies, strategies and legislative framework for exploration and exploitation of mineral resources with special reference establishing to national priorities having due regard to the national economy; (b) monitoring the implementation government down laid of policies on minerals; (c) monitoring the operations of all bodies or establishments with 14 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 responsibility for minerals and report to the Cabinet; (d) promoting mineral resources of and for research Tanzania exploitation; (e) monitoring the issuance by the for Commission of mining activities in Tanzania; and licenses (f) providing support of creation environment investment industry. a for in for the favourable private the mining Commissioner for Minerals Establishment of the Mining Commission

Section 19Verify source

§ 20Amendment of section 49Amendment

The President must appoint a suitably qualified person as Commissioner for officer Minerals, and that Commissioner must advise the Minister on mining-sector matters.

20. There shall be appointed by the President a suitably qualified public to be a Commissioner for officer Minerals who shall be responsible for advising the Minister on all matters relating to the mining sector.

Section 20Verify source

§ 21Amendment of section 54Amendment

This section establishes the Mining Commission and gives it corporate powers, including the ability to sue, hold property, borrow, lend, contract, and do other lawful acts. It also sets who sits on the Commission and who appoints certain members.

21.-(1) There is established a Commission to be known as the Mining Commission. corporate with (2) The Commission shall be a body perpetual succession and a common seal and shall, in its corporate name, be capable of- (a) (b) (c) (d) suing and being sued; purchasing or otherwise holding, acquiring, charging or disposing of its and movable immovable property; borrowing and lending; entering into contracts; 15 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 and (e) performing all such other things or acts for the proper execution of its functions which may lawfully be performed by a body corporate. (3) The common seal of the Commission shall be kept in such custody as the Commission may direct and shall not be used except by the order of the Commission. (4) The Commission shall be composed of: (a) (b) (c) (d) (e) (f) (g) the Chairman; the Permanent Secretary Treasury; the Permanent Secretary from the Ministry responsible for lands; the Permanent Secretary from the Ministry responsible for defence; the Permanent Secretary from the Ministry responsible for local government; the Chief Executive Officer of the Federation of Miners Associations of Tanzania; Deputy Attorney General; 16 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 (h) eminent persons two proven possess who knowledge and experience in the mining sector one of whom shall be a woman. (5) The Chairman and the Commissioners referred under paragraph (h) of subsection (4) shall be appointed by the President and shall serve on full time basis. to in (6) Members referred paragraphs (b) (c), (d), (e), (f) and (g); shall discharge their responsibilities under this Act by part-time basis but they shall have equal rights with full time members. (7) The First Schedule shall have effect on the proceedings of the meeting of the Commission and other matters related to it. Functions of the Commission

Section 21Verify source

§ 22Amendment of section 63Amendment

The Commission has broad powers to regulate, license, inspect, monitor, audit, and advise on Tanzania’s mining sector.

22. The Commission shall be to: functions of the (a) supervise and regulate the proper and effective carrying out of the provisions of this Act; (b) issue licenses under this Act; (c) regulate and monitor the mining industry and mining operations in Tanzania; 17 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 (d) ensure orderly exploration and exploitation of mineral resources in Tanzania and the optimal utilization of resources at all mineral mining in accordance with the mining policies and strategy; operations (e) resolve disputes arising out of mining operations or activities; (f) carry out inspections or investigations on health and to safety mining operations or activities; related issues (g) advise the Government on, and ensure compliance with laws and all applicable regulations related the to health and safety of persons involved in mining operations or activities; (h) monitor and audit environmental management, environmental budget and expenditure for progressive rehabilitation and mine closure; (j) (i) counteract minerals smuggling and minerals royalty evasion in collaboration with relevant Government authorities; advise the Government on all matters relating to the administration of the mineral sector with main focus on monitoring and auditing of mining operations to maximize 18 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 Government revenue; (l) in (k) promote and conduct research and development the mineral sector that will lead increased Government to revenue; examine monitor and implementation of feasibility reports; mining programs and plans; annual mining performance reports; and environmental management plans and reports of mining companies; (m) secure a firm basis of comprehensive data collection on national mineral resources and technologies of exploration and exploitation for national decision making; issue, suspend and revoke exploration and exploitation licences and permits; (n) (o) ensure general compliance with the laid down standards in mining operations, laws and the terms and conditions of mineral rights; (p) monitor and audit quality and quantity of minerals produced and exported by large, medium and small scale miners; to determine to revenue facilitate of payable royalty; generated collection (q) audit capital investment and operating expenditure of the large and medium scale 19 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 mines for the purpose of gathering taxable information and providing the same to the Tanzania Revenue Authority (TRA) and other relevant authorities; (r) sort and assess values of minerals produced by large, medium and small scale miners to facilitate collection of payable royalty; (s) produce indicative prices of minerals with reference to prevailing local and international markets for the purpose of assessment and valuation of minerals and assessment of royalty; (t) verify the forecasted capital investment specified under section 41(4)(c) for purposes of ascertaining mis-invoicing or any other form of malpractice in respect of mining licence and special mining licence holders and providing the same the Tanzania Revenue Authority within twelve months after the issuance of such licences; (u) supervise and monitor the implementation local content plan and corporate social responsibility by a mineral right holder; and of to (v) provide, upon request, to a mineral information right holder or any other person who is engaged in 20 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 Committees of the Commission mining operations.

Section 22Verify source

§ 23Amendment of section 87Amendment

The Commission may form committees to advise on mining and minerals matters, and those committees must carry out the functions the Commission gives them.

23.-(1) For the purpose of facilitating the of performance functions of the Commission, it may form such number of committees to advise on matters relating to mining and minerals. (2) The committees shall perform the functions assigned to it by the Commission upon such terms and restrictions as the Commission may determine. Executive Secretary (3) The provisions of the First Schedule shall apply with necessary the proceedings of modification committees. to

Section 23Verify source

Part

Schedule shall apply with necessary

§ 24Amendment of section 88Amendment

The President appoints the Commission’s Executive Secretary, who manages the Commission’s day-to-day affairs and serves a five-year term.

24.-(1) There shall be the Executive Secretary of the Commission who the shall be appointed by President. (2) The Executive Secretary shall- (a) exercise supervisory powers the management of the over officers and staff of Commission; and (b) be responsible for the day to day management of the affairs of the Commission and carrying out directives of the Commission. (3) The Executive Secretary shall be the Chief Executive Officer of the Commission and shall hold office for a term of five years and shall be eligible for re-appointment. 21 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 Appointment of staff of the Commission Provisions relating to disclosure of information

Section 24Verify source

§ 25Amendment of Part VIIAmendment

The Commission may appoint staff for its work, and the Minister may appoint specified mining officers and other public officers in consultation with the Commission.

25.-(1) The Commission may appoint such officers and staff for the proper discharge of the Commission under such terms and conditions of the public service as the Commission may determine. the functions of (2) The Minister in consultation with the Commission may appoint a Chief Inspector of Mines, Resident Mines Officers, Mines Resident Officers, Inspectors of Mines and other public officers as may be required for the better performance of functions under this Act. (3) Officers and staff shall, in the performance of their functions be responsible to the Commission.

Section 25Verify source

§ 26Amendment of section 111Amendment

Information filed under section 100 by a mineral right holder must not be disclosed without the holder’s consent, except for listed government, legal, investigative, statistical, or anti-corruption-related purposes.

26.-(1) No information furnished, or information in a report submitted, pursuant to section 100 by the holder of a mineral right shall, for so long as that mineral right or another mineral right granted to the holder has effect over the land to which the information relates be disclosed, except with the consent of the holder of the mineral right. (2) Nothing in section (1) shall operate to prevent the disclosure of information where the disclosure is made- (a) for or in connection with the administration of this Act; (b) for the purpose of any legal proceedings; (c) for the purpose or of any inquiry investigation conducted under this Act; (d) to any person being a consultant 22 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 to the Government or public officer who is authorised to receive such information; (e) for or in connection with, the preparation by or on behalf of the Government of statistics in respect or mining; or prospecting of (f) for purposes of measures taken in accordance with any written laws aimed at preventing or combating corruption, prevention of financing of terrorism or organised crimes. (3) Any person who contravenes subsection (1) commits an offence and is liable on conviction- (a) in the case of partnership or community group, to a fine not less than two hundred million shillings or to imprisonment for a period not exceeding twelve months, or to both; and (b) in the case of a body corporate, to a fine not less than one billion shillings.

Section 26Verify source

§ 27Amendment of section 112Amendment

The Commission must place a Mines Resident Officer at every mining site where mining takes place.

27.-(1) The Commission shall station in every mining site where mining operations take place a Mines Resident Officer who be responsible for: shall Mines Resident Officer (a) monitoring the day to day production process at the mining site; (b) verifying records, information and production reports kept by the holder of mineral right; into (c) authorising entry the 23 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 minerals storage facility at the mine the Government; and behalf on of (d) oversight over mineral removals and transportation to Government Minerals Warehouse. (2) For the discharge of functions under this Act, the Mines Resident Officer shall have all the powers conferred to authorised officers under section 101. the purpose of Geological Survey of Tanzania

Section 27Verify source

§ 27A(1) There is establishedProvision

This provision establishes the Geological Survey of Tanzania and assigns it geological functions, including advising the Minister, mapping Tanzania, and providing geological information and services.

27A.-(1) There is established the Geological Survey of Tanzania. (2) The Geological Survey of Tanzania shall be responsible for all matters related to geological activities other than prospecting, exploration and in particular mining activities, and shall- (a) advise the Minister on geological matters; (b) undertake the geological mapping of Tanzania, and may purpose, that for engage contractors; (c) provide data concerning the geology and mineral resources of Tanzania, and generally assist members of the public seeking information concerning geological matters; (d) maintain such laboratory, library and record facilities as may be necessary for the discharge of its functions; (e) provide geo-scientific advice, information and data to the Government; 24 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 (f) acquire geo-scientific data and information; (g) maintain, process, archive and disseminate national and geo-scientific information; data (h) collect, arrange and maintain books, geo-scientific records, publications, rock or mineral or fossil or core samples for research, learning and future reference; conduct geo-technical and geo-environmental studies; (i) (j) monitoring and management (k) of geo-hazard; support large and small scale miners on geo-scientific services; (l) maintain laboratory, library and record facilities as may be the discharge of the functions; geo- (m) provide necessary scientific for laboratory services; (n) promote investment in mining through industry dissemination of geo-data, information and maps; and (o) perform any other function as may be assigned by the Government, this Act or any other written law. (3) For an orderly discharge of duties and exercise of powers of the Geological Survey of Tanzania, there shall be the Chief Executive Officer who the shall be appointed by President. 25 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 (4) The Chief Executive Officer shall be responsible for the day to day discharge and exercise of powers of the Geological Survey of Tanzania. Addition of sections 27B, 27C, 27D, 27E, 27F, 27G and 27H

Section 27AVerify source

§ 12Addition of sections 27B, 27C, 27D, 27E, 27F, 27G and 27HAmendment

This section amends the Principal Act by adding new sections after section 27.

12. The Principal Act is amended by adding immediately after new section 27 the following new sections: “Geological survey, mapping and prospecting

Section 12Verify source

§ 27BThe Geological Survey ofProvision

The Geological Survey of Tanzania may enter land and carry out certain sampling and surface-disturbance activities for geological mapping.

27B. The Geological Survey of Tanzania shall, for the purpose of carrying out the geological mapping of Tanzania- (a) enter upon any land for the purpose of carrying out such mapping; (b) take soil samples or specimens of rocks, concentrate, tailings or minerals from any licence or permit are for purpose of examination or assay; (c) break up the surface of the land for the purpose of ascertaining the rocks or mineral within or under it; (d) dig up any land or fix any post, stone, mark or object to be used on the surface of that land; and (e) carry out any operations which in may accordance with this Act. carried out be Establishment of the Tanzania Gem and Minerals Houses

Section 27BVerify source

§ 27C(1) The Commission shallProvision

The Commission must establish Tanzania Mineral and Gem Houses, and the Minister must make regulations for how the related centres operate and run.

27C.-(1) The Commission shall establish such number of the Tanzania Mineral and Gem Houses, which shall comprise of the Minerals Auction Centre, the Minerals Exchange, and the Minerals Clearing House. 26 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 (2) The Minister shall, in consultation with the Commission and Minister responsible for finance, make regulations the operation and running of the Minerals Auction Centre, the Minerals Exchange, and the Minerals Clearing House. for Establishment of the National Gold and Gemstone Reserve Establishment of the Government Minerals Warehouse The

Section 27CVerify source

§ 27D(1)Provision

The Minister responsible for finance must establish the National Gold and Gemstone Reserve after consulting the Commission and the Governor of the Bank of Tanzania and publishing the order in the Gazette.

27D.-(1) Minister responsible for finance shall, after consultation with the Commission and the Governor of the Bank of Tanzania and by order published in the Gazette, establish the National Gold and Gemstone Reserve into which shall be deposited: (a) all royalties required to be paid in refined minerals; (b) all minerals otherwise accordance with the law; (c) minerals purchased by confiscated impounded or in the Government in accordance with the provisions of this Act; (d) dividend minerals paid under any arrangement or agreement; and (e) any minerals otherwise acquired by the Government. (2) The National Gold and Gemstone Reserve established under this section shall be under the control of the Bank of Tanzania. The

Section 27DVerify source

§ 27E(1)Provision

The Minister responsible for finance must establish the Government Minerals Warehouse after consulting the Commission and the Governor of the Bank of Tanzania, and must make regulations for mineral transfer, deposit, procedures, and fees.

27E.-(1) for Minister responsible finance shall after consultation with the Commission and the Governor of the Bank of Tanzania, the Government Minerals establish 27 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 Warehouse which shall be the central custodian of all the metallic minerals and gemstones won by mineral rights holders in Tanzania. in consultation with (2) The Minister responsible for finance the Minister shall make regulations for the transfer and deposit of minerals by the mineral the Government Minerals Warehouse and for the attendant procedures and fees. holders right in Establishment of the National Mineral Resources Data Bank

Section 27EVerify source

§ 27F(1) The Geological SurveyProvision

The Geological Survey of Tanzania must create a national mineral resources data bank, receive specified mineral data and copies from mineral right holders, may allow data-use marketing on agreed terms, and mineral right holders must not export listed samples or written data without authorisation.

27F.-(1) The Geological Survey of Tanzania shall establish under it the National Mineral Resources Data Bank. (2) All mineral data generated under this Act shall be owned by the Government. (3) The mineral right holder shall submit to the Geological Survey of Tanzania the following accurate mineral data- (a) geological maps and plans; (b) geophysical raw data; and geochemical (c) processed and interpreted data or maps; (d) technical reports; (e) core samples and its mineral exploration database; and (f) any other information as may be required. (4) The mineral right holder shall give copies of data generated under subsections (2) and (3) to the Geological Survey of Tanzania free of charge. 28 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 (5) The Geological Survey of Tanzania may permit the mineral right holder to market the right of use of data on terms to be agreed. (6) The mineral right holder shall not export any core, cuttings, rock samples, soil, fluid samples or any other the written data collected without authorisation of the Geological Survey of Tanzania. (7) The Geological Survey of Tanzania shall prescribe rules for the better compliance with the requirements under the keeping of records and submission of reports and returns. including section, this Mining Cadastre

Section 27FVerify source

§ 27G(1)Provision

A Mining Cadastre must be set up to receive and process mining rights and mineral processing licence applications, administer those rights and licences, and keep public cadastral maps and registers.

27G.-(1) be established a Mining Cadastre which shall- There shall (a) receive and process applications for mining rights and mineral processing licences; (b) administer mining rights and mineral processing licences; and (c) maintain public cadastral maps and cadastre registers. (2) The Commission may establish regional mining cadastre offices which shall receive applications forward for mining rights applications for processing by the Mining Cadastre. and 29 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 (3) The Minister may after consultation with Minister responsible for lands, make regulations to prescribe the operationalization and management of the Mining Cadastre. Indemnity

Section 27GVerify source

§ 27HSection 27HAmendment

An officer of the Commission or committee is liable for things done or omitted in the performance, or purported performance, of functions vested in the officer under the Act, with a reference to good faith.

27H. An officer of the Commission or committee shall be liable for anything done or omitted to be done the performance or purported performance of any function vested in that officer by, or in accordance with an appointment made under this Act. in good faith in Amendment of section 28

Section 27HVerify source

§ 13Amendment of section 28Amendment

This section amends section 28(3) of the principal Act by adding two items to the list and removing the use of the word “Minister” in Part IV for licence issuance.

13. The principal Act is amended in section 28(3), by: (a) adding immediately after paragraph (f) the following new paragraphs: “(g) a statement of integrity pledge in a prescribed form; and (h) local content plan.”; and (b) deleting the designation “Minister” wherever the designation is used in Part IV in relation to issuance of all categories of licence under that Part. Amendment of section 29

Section 13Verify source

§ 14Amendment of section 29Amendment

This provision amends section 29 of the principal Act by deleting the words “for its advice” from subsection (2).

14. The principal Act is amended in section 29, by deleting the words for its advice appearing in subsection (2). Amendment of section 32 by-

Section 14Verify source

§ 15Amendment of section 32Repeal

This amendment changes section 32 on prospecting licences: a licence cannot be renewed after the second renewal period, prospecting areas then revert to Government, and later licensing or access to those areas depends on Ministerial designation and Cabinet approval.

15. The principal Act is amended in section 32, (a) deleting paragraphs (c) and (d) which appear in subsection (1), and substituting for them the following paragraphs: 30 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 “(c) a prospecting licence shall not be renewable after the second period of renewal; (d) where a prospecting licence is no longer renewable the prospecting area shall revert to the Government and thereafter a prospecting licence in respect of the said prospecting area shall be issuable to a local mining company to be designated by the Minister upon approval by the Cabinet; and (e) any company desiring to carry out prospecting activities in respect of prospecting areas over which a prospecting licence has been issued to a local mining company, shall conclude an arrangement with the company after approval by the Cabinet.; and deleting subsections (3), (4), (5), (6) and (7). (b) Repeal of sections 37 and 38

Section 15Verify source

§ 16Repeal of sections 37 and 38Repeal

This section repeals sections 37 and 38 of the principal Act.

16. The principal Act is amended by repealing sections 37 and 38. Amendment of section 41 by:

Section 16Verify source

§ 17Amendment of section 41Amendment

This section amends section 41 of the principal Act by adding new paragraphs, renumbering one paragraph, and deleting the words “for advice” in subsection (5).

17. The principal Act is amended in section 41, (a) adding immediately (h) appearing in subsection (4) the following new paragraphs: after paragraph “(i) a statement of integrity pledge in a prescribed form; and (j) local content plan.” (b) renaming paragraph (i) as (k); and (c) deleting the words “for advice” appearing in subsection (5). Amendment of section 42 by-

Section 17Verify source

§ 18Amendment of section 42Substitution

The Commission must send a qualifying special mining licence application and relevant documents to the Minister for Cabinet approval, and must grant the licence after Cabinet approval if the stated conditions are met.

18. The principal Act is amended in section 42, (a) introducing a new subsection (1) as follows: “(1) Where upon satisfying itself that the applicant for special mining licence complies with all requirement, the the Commission application with all relevant documents to the Minister for tabling to the Cabinet submit shall 31 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 for approval.”; (b) renumbering subsection (1) , (2), (3), (4) and (5) as (2), (3), (4), (5) and (6) respectively; and (c) deleting the opening phrase to subsection (2) as renumbered and substituting for it as follows: “(2) Upon approval by the Cabinet, the Commission shall grant a special mining licence to the applicant of the minerals licence in respect of the area of the land requested in application if -”.

Section 18Verify source

§ 19Amendment of section 45Amendment

This provision amends section 45 by deleting the words “for advice” from subsection (3).

19. The principal Act is amended in section 45, by deleting the words “for advice” appearing in subsection (3);

Section 19Verify source

§ 20Amendment of section 49Amendment

This provision amends section 49(1) by adding new paragraphs that require an integrity pledge in prescribed form and a local content plan, and by renumbering the existing paragraph (i) as (k).

20. The principal Act is amended in section 49(1), by: (i) adding immediately after paragraph (h) the following new paragraphs: “(i) include a statement of integrity pledge in a prescribed form; and (j) include a local content plan.” (ii) renaming paragraph (i) as (k). Amendment of section 45 Amendment of section 49 Amendment of section 54

Section 20Verify source

§ 21Amendment of section 54Amendment

This provision amends section 54(1) of the principal Act to add two new items: a prescribed integrity pledge statement and a local content plan.

21. The principal Act is amended in section 54(1), by: (a) adding immediately after paragraph (b) the following new paragraphs: “(c) include a statement of integrity pledge in a prescribed form; and (d) include a local content plan.” Amendment of section 63

Section 21Verify source

§ 22Amendment of section 63Amendment

This provision amends section 63(1) by deleting a specified phrase.

22. The principal Act is amended in section 63(1), by deleting the phrase “and any relevant stipulation in a development agreement”. Amendment of section 87 by:-

Section 22Verify source

§ 23Amendment of section 87Substitution

This section changes section 87 and gives the Government power to reject a mineral valuation in some cases, and to buy the minerals at the low value if it rejects the valuation.

23. The principal Act is amended in section 87, 32 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 (a) deleting the word “five” appearing in paragraph (b) of subsection (1) and substituting for it the word “six” ; (b) deleting the word “four” appearing in paragraph (c) of subsection (1) and substituting for it the word “six”; and (c) deleting the definition of the term “gross value” and substituting for it the following: “gross value” means the market value of minerals as determined through valuation pursuant to section 100B of this Act: Provided that- negative (a) for the purposes of calculating royalties the amount of payable, the Government shall be entitled to reject the valuation if such value is steeply low on account of deep volatility, unless the raw minerals are disposed of for beneficiation within the United Republic; and (b) where the Government rejects the valuation, it shall have the option to buy the minerals at the low value ascertained.”. Amendment of section 88

Section 23Verify source

§ 24Amendment of section 88Amendment

This section amends section 88(1) of the principal Act by inserting a new subsection and renumbering later subsections.

24. The principal Act is amended in section 88(1), by- (a) adding immediately after subsection (1) the following new subsection: shall “(2) One-third of the royalty to the payable refined Government by depositing minerals equivalent to the ascertained royalty into the National Gold and paid be 33 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 Amendment of Part VII Gemstone Reserve.;” (b) renumbering subsections (2) and (3) as subsections (3) and (4) respectively.

Section 24Verify source

§ 25Amendment of Part VIISubstitution

This section amends Part VII of the principal Act by changing its heading, deleting section 94, and adding new sections after section 100.

25. The principal Act is amended in Part VII, by- (a) deleting the heading to that Part and substituting for it the following: “GENERAL PROHIBITIONS, RESTRICTIONS, REPORTS AND RIGHT OF ENTRY”; (b) by deleting section 94; and (c) adding immediately after section 100 the following new sections: “Storage of raw minerals

Section 25Verify source

§ 100A(1) Every mineral rightProvision

A mineral right holder must build a secure storage facility for won raw minerals.

100A.-(1) Every mineral right holder shall construct a secure storage facility for storing of won raw minerals. (2) Access to the raw minerals storage shall be procured from joint authorisation by an appointed official of the mining company and the Mines Resident Officer and shall be entered in special logbook showing date and time of entry and the purpose for the entry. (3) Any won raw minerals shall be stored at the mine for not more than five days before they are moved to the Government Minerals Warehouse to await disposal refining, authorized mineral dealers or, where so permitted, for export. for home 34 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 Sorting and valuation Control over removal of raw minerals (4) The Minister shall by rules published the Gazette prescribe procedures and standards for storage of minerals. in

Section 100AVerify source

§ 100B(1) All won raw mineralsProvision

Raw minerals must be mined, sorted, valued, and reported under specified official presence and reporting steps.

100B.-(1) All won raw minerals shall be mined, sorted and valued in the presence of Mines Resident Officer, an Officer from the Tanzania Revenue Authority and the relevant institutions of state organ for that purpose before being entered for storage at the mine storage facility. (2) All minerals won from the mines shall be beneficiated within the United Republic before they can be dealt with in any way. (3) Reports on the mining, sorting and valuation of raw minerals shall be made and verified by both an authorised official of the mineral right holder and the Mines Resident Officer and submitted to the Commission. (4) The report referred to under subsection (3) shall be used for the purpose of calculating Government royalties.

Section 100BVerify source

§ 100C(1) Raw minerals shallOffence

Raw minerals are tightly controlled: removal, storage, export licensing, and certain stabilisation arrangements are restricted, and Government has lien and conversion options over mineral concentrates.

100C.-(1) Raw minerals shall only be removed from the mine under the supervision of the Government and shall be kept secured in the Government in Minerals Warehouse established accordance with the regulations. (2) It shall be an offence to remove minerals stored at the Mine without Government authorisation and by means of transportation not approved by the Government. 35 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 (3) For avoidance of doubt, no licence or permit shall be issued under this Act or any other written law for exportation of raw minerals and mineral concentrates. from (4) Raw minerals shall only be withdrawn the Government Minerals Warehouse for beneficiation within the United Republic or for use by authorised mineral dealers. (5) for given Where is Government the authorisation exportation of raw minerals, any benefits given under any law for the promotion of Tanzanian products in external markets shall not be extended to such exportation of raw minerals. (6) Subject to the regulations prescribed by the Minister, all minerals shall be processed within the United Republic. (7) For purposes of subsections (3), (4), (5) and (6) any raw minerals impounded during or after an attempted illegal exploration or handling shall be confiscated by the Government and shall forthwith be deposited as part of the National Gold and Gemstone Reserve. 100D-(1) The Government shall subject to the provisions of section 5A, have lien in all mineral concentrates. (2) Mineral concentrates shall be stored in a secure yard within the mines in a manner prescribed in the regulations. 36 Handling of mineral concentrates No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 (3) Mineral concentrates shall not, after being analysed and valued by the Commission, be disposed for mineral processing within Tanzania as trading commodity. (4) The provisions relating to removal and transportation of raw minerals shall apply to transportation of minerals. Regulation over use of stabilization clauses 100E-(1) In any negotiations for the provision of a stabilisation regime in the extractives sector, it shall be prohibited stabilization arrangements that entail the freezing of laws the contracting sovereignty of the United Republic. away use or to be (2) Stabilisation arrangement shall be specific and time bound and it shall conclude stabilisation arrangement or agreement guaranteed to last for a lifetime of any mine. unlawful to (3) Stabilisation arrangements shall make provision for renegotiation from time to time as may be necessary and, as much as possible, be based on the economic equilibrium principle. (4) Any stabilisation arrangement the tax expenditures by involving Government shall provide the for quantification of the value of the tax expenditures and how the mining the company Government for the foregone revenues. (5) The Government shall have the option to convert the quantified values the into equity holdings mining company. recompense shall in 37 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 Plough-back of profits from minerals sector

Section 100CVerify source

§ 100F(1) Any mineral rightAmendment

Mineral right holders must invest part of their mining returns in Tanzania’s economy, file annual returns, and may agree planned investments with the Commission.

100F.-(1) Any mineral right holder shall undertake to participate in the growth of the Tanzanian economy by investing a portion of the returns from the exploitation of the country’s mineral wealth. (2) The mineral right holder shall file annual returns showing the efforts undertaken the performance of the Tanzanian economy and the value of such annual returns. to enhance (3) In considering any extension or renewal or permission to transfer any mineral right, the Government shall take into account the extent of ploughed back the Tanzanian into economy. returns (4) Any mineral right holder may agree with the Commission on planned investments to enhance the Tanzanian economy.” Amendment of section 111 Amendment of section 112

Section 100FVerify source

§ 26Amendment of section 111Amendment

This section amends section 111(1) of the principal Act by deleting a phrase that referred to qualifications, exceptions, or limitations in a development agreement.

26. The principal Act is amended in section 111(1), by deleting to any qualifications, exceptions or limitations that may be set out in a development agreement”. the phrase “Subject

Section 26Verify source

§ 27Amendment of section 112Amendment

This section amends section 112 of the principal Act by adding new matters the section may cover, including local content principles, corporate social responsibility, integrity pledge procedures, and conduct of mineral auctions and mineral houses.

27. The principal Act is amended in section 112, - (a) subsection (1), by inserting between the words “on “make” “may” recommendation of the Commission”; the words and (b) subsection (2), by adding immediately after paragraph (s) the following new paragraphs: “ (t) local content principles including the requirements for provision of goods and services by Tanzanian entrepreneurs, training and 38 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 employment of Tanzanians and technology transfer; (u) principles relating to corporate social responsibility; (v) principles and procedures relating to integrity pledge; and (w) conduct of mineral auctions and mineral houses;” Addition of new Parts VIII, IX and X

Section 27Verify source

§ 28Addition of new Parts VIII, IX and XAmendment

This section amends the principal Act by adding new Parts VIII, IX and X.

28.The principal Act is amended by: (a) adding immediately after Part VII the following new Parts VIII, IX and X as follows: “PART VIII LOCAL CONTENT, CORPORATE SOCIAL RESPONSIBILITY AND INTEGRITY PLEDGE Provision of goods and services by Tanzanian entrepreneurs

Section 28Verify source

§ 102(1) A mineral right holderProvision

A mineral right holder must prefer Tanzanian goods and local Tanzanian services, prepare and submit a five-year procurement plan, notify the Commission about certain standards and contracts, and report annually on use of Tanzanian goods and services.

102.-(1) A mineral right holder shall give preference to goods which are produced or available in Tanzania and services which are rendered by local Tanzanian companies. and or citizens (2) Where goods required by the mineral right holder are not available in Tanzania, the goods shall be provided by a local company which has entered into a joint venture with a foreign company. (3) The local company referred to in subsection (2) shall own share of at least twenty five percent in the joint venture or otherwise as provided for in the regulations. (4) For purposes of subsections (1) and (2), every mineral right holder the shall prepare and submit Commission a procurement plan for a duration of at least five years indicating to 39 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 among others, use of- (a) local services in legal, cooking, other insurance, accounts, catering, services in available financial, security, health provided or Tanzania; and and produced (b) works, goods and equipment or manufactured, available in Tanzania. (5) A mineral right holder shall in that entities referred ensure subsection (4) notify the Commission on- to (i) quality, health, safety and environment standards required by mineral right holder; (ii) upcoming contracts as early as practicable; and (iii) compliance with the approved local content plans. (6) The entities referred to in subsection (1) shall- health, (a) have capacity to add value to and meet environment of mining operations carried out by mineral right holder; and safety standards in prescribed (b) be approved in accordance with the criteria regulations. (7) Within sixty days after the end of each calendar year, the mineral the right holder shall submit a Commission its in utilising Tanzanian achievements to of report 40 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 goods and services during that calendar year. (8) The mineral right holder shall submit to the Commission: (a) a report on the execution of a programme prescribed in the regulations; and supplier detailed development in accordance with approved local content plans. program (b) a local Cap. 212 Training and employment of Tanzanians (9) For the purposes of this Act,- “local companies” means a company or subsidiary company incorporated under the Companies Act, which is one hundred percent owned by a Tanzanian citizen or a company joint venture a that partnership with a Tanzanian citizen citizens whose participating shares are not less than fifty one percent. or in is

Section 102Verify source

§ 103(1) A mineral right holderProvision

A mineral right holder must submit an approved recruitment and training programme within 12 months of the licence grant and every year after that, and must file annual reports on how the programme is being carried out.

103.-(1) A mineral right holder shall, within twelve months after the grant of a licence, and on each subsequent anniversary of that grant, submit to the Commission for approval, a detailed programme for recruitment in and accordance with an approved local content plans. of Tanzanians training (2) The programme shall provide training and recruitment of Tanzanians in all phases of mining into account operations and gender, with disabilities, host communities and persons equity, take 41 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 Cap. 436 succession plan in accordance with the Non-Citizens (Employment Regulation) Act. the workplace, (3) For purposes of subsections (1) and (2) and for the promotion of equality and fairness in the treatment of employees at is prohibited to practice discrimination including payment of to cadre employees of irrespective of and nationality. the colour, salaries same faith it (4) Where a programme or a scholarship proposed to be awarded under this section is approved by the Commission, it shall not be varied without permission of the Commission. (5) The mineral right holder shall the Commission submit annually, a report on the execution of the programme in a manner prescribed in the regulations. to Training and technology transfer

Section 103Verify source

§ 104(1) A report referred toInterpretation

A mineral right holder must include training and technology-transfer commitments in a required report, and must report progress on Tanzanian training and learning gaps. The Minister may make regulations on these requirements.

104.-(1) A report referred to under subsection (4) of section 103 shall include: for (a) a clearly defined training programme the Tanzanian employees of the mineral right holder, which may be carried out within or outside Tanzania and may and include other financial support for education; scholarships (b) a commitment mineral maximize right holder by the to knowledge 42 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 transfer to Tanzanians and establish management and technical capabilities and any necessary facilities for including technical work, interpretation of data; and (c) a commitment to reserve adequate practical training students opportunities from training institutions. local to (2) The technology transfer required under subsection (1) shall be a shared the Government and mineral right holder. responsibility between (3) A mineral right holder shall be required to provide a report on the progress made by Tanzanians on training program and steps taken by licensee to close any identified learning gaps. (4) The Minister may make regulations prescribing requirements for mineral to provide technology transfer and skills relating to mining operations to Tanzanians who are employed in that sector. right holder

Section 104Verify source

§ 105(1) A mineral right holderProvision

A mineral right holder must prepare an annual corporate social responsibility plan and submit it to the local government authority.

105.-(1) A mineral right holder shall on annual basis, prepare a credible corporate social responsibility plan jointly agreed by the relevant local government local authority government authorities in consultation with the Minister responsible for local government authorities and the Minister responsible for finance. or (2) The plan prepared under 43 Corporate social responsibility No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 subsection (1) shall take into account environmental, social, economic and cultural activities based on local government authority priorities of host community. corporate (3) The social responsibility plan referred to under subsection (1) shall be submitted by a mineral local government authority for consideration and approval. right holder to a (4) Subject to the provision of this section, every local government authority shall- (a) prepare guidelines for corporate social responsibility within their localities; (b) oversee the implementation of corporate social responsibility action plan; and (c) provide awareness to the public on projects in their areas. (5) In this section “host communities” means inhabitants of the local area in which mining operations activities take place.

Section 105Verify source

§ 106(1) A mineral right holderProvision

A mineral right holder must follow the integrity pledge when carrying out mining.

106.-(1) A mineral right holder shall be who undertakes mining required to comply with the integrity pledge. (2) The integrity pledge referred to under subsection (1) implies the following national requirements- (a) the conduct of mining operation or activities with utmost integrity; 44 Integrity pledge No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 (b) desist financial in any to engage arrangement that undermines or is in any manner prejudicial to the country’s and monetary systems, in particular, all or receivables derived from or in respect of mining operations or activities shall be received in, and accounted for in Tanzania; payments earnings, (c) desist to in engage any arrangement that undermines or is otherwise prejudicial to Tanzania’s tax system; (d) disengage in arrangement that is the inconsistent with country’s economic objectives, policies and strategies; (e) maintenance of satisfactory and insurance coverage effective injuries losses, or against damage environment, to individuals and communities, properties, be occasioned the course of carrying out mining operations or activities; or that may in (f) disengage in arrangement that is otherwise Tanzania’s undermines or to prejudicial national security. (3) The Minister may make regulations guiding compliance with the integrity pledge. 45 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 (4) Any person who fails to comply with integrity pledge shall breach the conditions of licence or permission in mining to engage operation or activity and such licence or permission shall be deemed to have been withdrawn or cancelled and the Government shall exercise the right of takeover facilities provided for under this Act. PART IX ENVIRONMENTAL PRINCIPLES AND LIABILITIES Compliance with environmental principles Cap.191 (2) The

Section 106Verify source

Part

PART IX

§ 107(1) The licence holder andOffence

People involved in mining operations must follow environmental rules, and waste from mining must be managed under the relevant environmental laws. Licence holders must hire a competent separate entity to handle waste treatment or disposal, and contracted persons need a licence before carrying on mining operations.

107.-(1) The licence holder and any other person who exercise or perform functions, duties or powers under this Act in relation to mining operations shall comply with environmental principles and safeguards prescribed in the Environmental Management Act and other relevant laws. licence holder and contractor shall ensure that the management of production, transportation, storage, treatment and disposal of waste arising out of mining operations is carried out in accordance with environmental principles and safeguards prescribed under the Environmental Management Act and other relevant written laws. (3) The licence holder shall contract a separate and competent entity storage, to manage treatment or disposal of waste arising out of mining operations. transportation, (4) The licence holder shall be responsible for activities referred to under subsection (3). 46 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 (5) The National Environmental Management Council in consultation with the Commission may, grant a licence for management, transportation, storage, treatment or disposal of waste arising out of mining operations to an entity contracted by a licence holder under subsection (3) on terms and conditions prescribed in the licence. (6) A person contracted by the licence holder under subsection (3) shall not carry out mining operations without having a licence issued by the Minister responsible for environment. (7) A person who carries on management of productions transportation, storage, treatment or disposal of waste arising out of mining operations without a licence or fails to comply with conditions prescribed in the licence, commits an offence and liable on conviction to a fine of not less than five million shillings or to imprisonment for a term of not less than six months. shall be terms and the Pollution damage

Section 107Verify source

§ 108(1) This Part applies inProvision

This section applies to pollution damage from a facility in Tanzania or affecting a Tanzanian vessel or facility in adjacent areas. It also lets the Minister make regulations about liability for pollution or mining-related damage, if agreed with a foreign State.

108.-(1) This Part applies in relation to damage caused by pollution from a facility if the damage occurs in Tanzania or affects a Tanzanian vessel or facility in adjacent areas. (2) The Minister may, make regulations relating liability for to pollution or damage caused by mining operations with agreement with a foreign State. (3) Regulations made under subsection (2) shall not restrict the right to compensation in accordance to this 47 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 Liability of licence holder for pollution damage Liability for pollution damage caused without a licence Act and relevant written laws in respect of any injury, death or damage of property under Tanzanian jurisdiction.

Section 108Verify source

§ 109(1) The licence holder shallProvision

The licence holder is liable for pollution damage, even without fault.

109.-(1) The licence holder shall be liable for pollution damage without regard to fault. (2) Where it is demonstrated that an inevitable event of nature, act of war, exercise of relevant Commission or a similar event of act of God has contributed to a considerable degree to the damage or its extent under circumstances, which are beyond the licence holder or control of contractor, the liability may be reduced to the extent that is reasonable, with particular consideration to the- (a) scope of the activity; (b) situation of the party that has the sustained the damage; and (c) opportunity for taking out insurance on both sides.

Section 109Verify source

§ 110(1) Where pollution orProvision

If pollution or damage happens during unlicensed mining, the person conducting the mining is liable for the damage, even without fault.

110.-(1) Where pollution or damage occurs during a mining operations and the operation has been conducted without a licence, the party conducted the mining operations is liable for the damage, regardless of fault. (2) The liability shall be applied to any other person who has taken part in the mining operations, and who knew, or should have known that the activity was conducted without a licence. 48 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 Claiming of damages

Section 110Verify source

§ 111(1) TheProvision

The section says pollution-damage liability can be claimed against a licence holder and contractor, and sets out who can and cannot be claimed against in certain rescue or mitigation situations.

111.-(1) The liability of a licence holder and contractor for pollution damage may be claimed in accordance with this Act and any other applicable law. (2) Liability damage may not be claimed against- for pollution (a) any person other than a licence holder and contractor who undertakes measures to avert, limit pollution damage, save life or rescue values which have been endangered in connection the mining operations, with taken unless conflict prohibitions imposed by the Commission or express prohibition by the law values threatened; or the measure with (b) any person employed by a licence holder or person referred to in paragraph (a). (3) Where the licence holder and contractor have been ordered by court to pay compensation for pollution damage, but fail to pay within the time stipulated in the judgment, the party that has sustained damage may bring an action against the party that has caused the damage to the same extent as the licence holder and contractor may bring an action for recourse against the party who caused the damage. (4) The licence holder and contractor may claim compensation from the party who caused pollution licence holder and damage contractor to the same extent as the licence holder and contractor may bring the to 49 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 Claiming compensation for pollution action for recourse against the party caused the damage.

Section 111Verify source

§ 112(1) The licence holder andProvision

The licence holder and contractor may not claim compensation for pollution damage against a person exempt from liability, unless that person acted wilfully or negligently.

112.-(1) The licence holder and contractor may not claim compensation for damage caused by pollution against a person exempted liability, except where such person acted wilfully or negligently. from to the extent (2) Recourse liability may be mitigated is in view of reasonable considered manifested conduct, economic ability and the circumstances in general. that it Jurisdiction (3) Any agreement on further recourse in respect of a person against whom liability is imposed contrary to subsection (1) shall be is invalid and not claimable for damages. A

Section 112Verify source

§ 113Section 113Provision

A compensation claim for pollution damage must be brought in the competent court for the area where the discharge or effluence happened, or where the damage was caused.

113. legal action for compensation for pollution damage shall be brought before a competent court in the area where the effluence or discharge of mining operations takes place or where damage is caused. PART X FINANCIAL PROVISIONS Funds of the Commission

Section 113Verify source

Part

PART X

§ 114(1) TheProvision

The Commission’s funds come from Parliament-appropriated money, grants, and other lawfully received money, and those funds must be used to pay staff salaries and allowances and other expenses for carrying out the Commission’s functions.

114.-(1) The Commission shall consist of- funds of the for of (a) moneys appropriated by the the Parliament purposes Commission; grants received by the Commission ; and any other moneys legally (b) (c) 50 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 acquired and received by the Commission for the execution of its function. the Commission shall be used for payment of- funds of The (2) (a) salaries and allowances of the of staff members Commission; and Financial year Budget Accounts and audit (b) any other expenses incurred by the Commission in the execution of its functions.

Section 114Verify source

§ 115The financial year of theProvision

The Commission’s financial year is one year long and ends on 30 June.

115. The financial year of the Commission shall be the period of one year ending on the 30th June.

Section 115Verify source

§ 116(1) The Commission shall,Provision

The Commission must prepare a budget each financial year and submit the annual and supplementary budgets to the Minister for approval.

116.-(1) The Commission shall, before the end of each financial year, prepare a budget for the following financial year showing estimates of its receipts and expenditure the following year. for (2) to The Commission shall, submit the annual the Minister budget and every supplementary budget for approval.

Section 116Verify source

§ 117(1) The accounts of theProvision

The Commission must keep proper accounting records, have its accounts audited each financial year, and submit the accounts and related statements to the Controller and Auditor-General within three months after year-end.

117.-(1) The accounts of the Commission shall, at the end of each financial year, be audited by the Controller and Auditor-General. (2) The Commission shall cause to be kept proper books and audited records of accounts of the income, expenditure and assets. (3) Within a period of three months after the end of each financial year, the Commission shall submit to 51 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 Annual report the Controller and Auditor-General the accounts of the Commission together with- (a) a statement of income and expenditure during the previous year; and (b) a statement of assets and liabilities of the Commission on the last day of that year.

Section 117Verify source

§ 118(1) The Commission shall,Substitution

The Commission must prepare and submit an annual report by 30 December each year, and the Minister must lay it before the National Assembly.

118.-(1) The Commission shall, on or before the 30th December of each year, prepare an annual report in respect of that financial year up to immediately preceding 30th June, and submit the report to the Minister who shall lay the report before the National Assembly. (2) The annual report shall consist of- (a) detailed information regarding the activities of the Commission during the year to which it relates; (b) a copy of the audited accounts; and (c) any other information as the Commission may be required to provide by this Act.” (b) renumbering Parts VIII, IX, X as XI, XII and XIII respectively; and (c) in the First Schedule to the principal Act by deleting figure “23” appearing in enabling provision and substituting for it figure “21”. 52 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 PART III AMENDMENT OF THE PETROLEUM ACT, CAP. 392 Construction Act Cap. 392

Section 118Verify source

Part

PART III

§ 29ConstructionAmendment

This Part must be read together with the Petroleum Act, which is referred to as the principal Act.

29. This Part shall be read as one with the Petroleum Act hereinafter referred to as the principal Act. Amendment section 47 of

Section 29Verify source

§ 30Amendment of section 47Amendment

This section amends section 47 to require certain agreements to follow specified public-interest principles and to get National Assembly approval before taking effect.

30. The principal Act is amended in section 47, the immediately after subsection (4) by adding following new subsections: “(5) Any agreement entered into under subsection (1): (a) shall observe principles- the following (i) benefit, justice and equitable distribution; (ii) favouring the interest of the nation; (iii)participation, transparency and accountability; (iv)sustainability and care for the environment; (v) conscionableness and fair dealing; from (vi)compliance and non- the the United derogation laws of Republic; (b) shall not seek to disenfranchise or otherwise lockout the people of the United Republic in any manner whatsoever. (6) Notwithstanding the provisions of this Act and any other the agreement under written subsection (1) shall only enter into force upon approval by the National law, 53 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 Assembly.” Amendment section 113 of by-

Section 30Verify source

§ 31Amendment of section 113Substitution

If royalty is not paid on time, PURA may stop petroleum from being removed or dealt with until payment is made or an arrangement is accepted, and the licence holder and Contractor must comply with PURA’s order.

31.The principal Act is amended in section 113, (a) inserting the phrase “before determining the proportions to be allocated to cost petroleum and profit petroleum” between the words “shall” and “pay” appearing in subsection (1); and (b) deleting subsection (3) and substituting for it the following: “(3) Where the licence holder and the Contractor fail to pay any royalty payable under this Act on or before the due date, PURA may, by notice in, writing served on the licence holder and the Contractor, prohibit the removal of, or any dealings in or with any petroleum from the development area concerned until all outstanding royalty an been arrangement has been made and accepted by PURA for the payment of the royalty and the licence holder and the Contractor shall comply with the order of PURA.” paid has or PART IV AMENDMENT OF THE INCOME TAX ACT, CAP. 332 Construction

Section 31Verify source

Part

PART IV

§ 32ConstructionAmendment

This Part is to be read together with the Income Tax Act, called the principal Act.

32. This Part shall be read as one with the Income Tax Act, hereinafter referred to as the “principal Act”. Amendment of section 3 Cap. 123

Section 32Verify source

§ 32AThe principal Act is amended in section 3,Amendment

This section adds a definition of “Commission” to section 3 of the principal Act.

32A. The principal Act is amended in section 3, by adding in its alphabetical order the following definition: “Commission” means the Commission of Minerals established under section 20 of the Mining Act,”. 54 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 Amendment of section 9

Section 32AVerify source

§ 32BThe principal Act is amended in section 9,Substitution

This section amends section 9 of the principal Act by replacing paragraph (d) in subsection (2) with a new description of amounts to be included.

32B. The principal Act is amended in section 9, by deleting paragraph (d) appearing in subsection (2) and substituting for it the following: (d) the amount of tax benefit or advantage quantified under section 27 of the Act or other amounts required to be included under Division II of this Part, Parts IV, V or VI”. Amendment of section 27

Section 32BVerify source

§ 32CThe principal Act is amended in section 27, byAmendment

Section 27 is amended to add a rule that, for tax benefit or advantage purposes, the amount is 330 percent of the actual tax benefit or advantage.

32C. The principal Act is amended in section 27, by- immediately after paragraph (a) adding (c) appearing in subsection (1) the following new paragraph: “(d) for the purpose of tax benefit or advantage, the amount of tax benefit or advantage shall be 330 percent of the actual tax benefit or advantage: Provided that, for the purpose of this paragraph, tax benefits or advantage means benefit or advantage obtained by a person by shifting an obligation to pay income tax to another person;”; and (b) renumbering paragraph (d ) as paragraph (e). “Amendment of section 8

Section 32CVerify source

§ 33Amendment of section 8Substitution

This section amends section 8(2)(h) by replacing the deleted paragraph with a new rule about tax benefit or advantage amounts and other amounts required under specified parts of the Act.

33. The principal Act is amended in section 8, by deleting paragraph (h) appearing in subsection (2) and substituting for it the following new paragraph: (h) the amount of tax benefit or advantage quantified under section 27 or other amounts required to be included under Division II of this Part, Parts IV, V or VI”. Amendment of 64E

Section 33Verify source

§ 34Amendment of section 65EAmendment

This section amends section 65(E) by removing the words “and royalties” from paragraph (a) and adding a proviso that the depreciation basis for depreciation allowance must not exceed the cost of investment determined by the Commission under section 22 of the Mining Act.

34. The principal Act is amended in section 65(E), by:- (a) deleting the words “and royalties” appearing in paragraph (a) of subsection (1); and (b) inserting a proviso to paragraph (b) as follows: Provided that, depreciation basis for 55 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 purposes of depreciation allowance shall not exceed the cost of investment as determined by the Commission under section 22 of the Mining Act.

Section 34Verify source

§ 35Amendment of section 65MSubstitution

This section amends section 65M by replacing the words “whether from cost oil, cost gas” with “from” in subsection (2).

35. The principal Act is amended in section 65M by deleting the words “whether from cost oil, cost gas” appearing in subsection (2) and substituting for them the word “from”.

Section 35Verify source

§ 36Amendment of section 65NSubstitution

This section amends section 65N by changing how certain annual fees and depreciation allowances are described and treated.

36. The principal Act is amended in section 65N in the following manner: (a) Amendment of Section 65M Amendment of section 65N Cap. 392 (b) (a) and in subsection (1), by- deleting paragraph (i) substituting for it the following: “(a) annual fees incurred by the person with the petroleum right under section 114 of the Petroleum Act”. deleting paragraph (b) and substituting for it the following new paragraph: “(b) respect (ii) to depreciation allowances in respect of depreciable assets other than the assets whose costs are recouped from the cost oil or cost gas under a sharing production agreement granted with respect to the operations and accordance in calculated with paragraph 6 of the Third Schedule; and” in subsection (2), by- (i) deleting figure “17” appearing in paragraph (a); adding immediately after paragraph (a) as amended (ii) new paragraph (b) as follows: 56 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 “(b) any expenditure and depreciation allowance in respect of assets covered by cost petroleum under a sharing agreement;” production renaming paragraphs (b), (c) and (d) as (c) (c), (d) and (e) respectively. PART V AMENDMENT OF THE INSURANCE ACT, CAP. 394 Construction Cap. 394

Section 36Verify source

Part

PART V

§ 37ConstructionAmendment

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

37. This Part shall be read together with the Insurance Act, hereinafter referred to as the “principal Act”. Amendment section 67 of

Section 37Verify source

§ 38Amendment of section 67Repeal

This section amends section 67 by replacing “one third” with “two thirds” in paragraph (b), and it also refers to repeal and replacement of section 72.

38. The principal Act is amended in section 67, by deleting the words “one third” appearing in paragraph (b) and substituting for them the words “two thirds”. Repeal and replacement of section 72

Section 38Verify source

§ 39Repeal and replacement of section 72Repeal

This section amends the principal Act by repealing section 72 and replacing it with new text starting with “Payment of premiums and commission”.

39. The principal Act is amended by repealing section 72 and replacing for it the following: “Payment of premiums and commission

Section 39Verify source

§ 72(1) The Commissioner shall, byRepeal

The Commissioner may set minimum premium rates for different classes of insurance, insured persons must pay premiums due, brokers may earn commission, brokers must not take premiums from insured persons, and certain broker officers who do so face criminal penalties.

72.-(1) The Commissioner shall, by order in the Gazette, prescribe minimum rates of premium payable under this Act for different classes of insurance. (2) Subject to subsection (1), an insured shall pay to a Tanzanian insurer all premiums due to the insurer by depositing to the account of the insurer for insurance cover effected at the instruction of the insured. (3) A broker shall be entitled to a commission from the insurer for insurance cover issued to the insured under its brokerage. (4) A broker shall not receive any premium from the insured for insurance cover effected at the instruction of the 57 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 insured. (5) Any chief executive officer or principal officer of a broker who receives premium in contravention of subsection (3) commits an offence and shall on conviction be liable to a fine of not less than ten million shillings and not exceeding fifty million shilling or imprisonment of a term not less than two years but not more than five years or to both. (6) Without prejudice to subsection (5), any broker who contravenes this section shall, in addition to the penalty, bear all liabilities arising from the act constituting the offence. Repeal and replacement of section 133

Section 72Verify source

§ 40Repeal and replacement of section 133Repeal

This section repeals section 133 of the principal Act and replaces it with new text, but the replacement text is only partially shown here.

40. The principal Act is amended by repealing section 133 and replacing for it the following: “Insurance held by Tanzanian insurer

Section 40Verify source

§ 133(1) Insurance cover effectedRepeal

Insurance cover arranged by Tanzanian residents or resident companies must generally be placed with a Tanzanian insurer, with a limited approval-based exception.

133.-(1) Insurance cover effected by a Tanzanian resident or a Tanzanian resident company of any class or classes shall be placed with a Tanzanian insurer. (2) Where a class or classes of insurance required to be placed with a Tanzanian insurer in terms of subsection (1) is or are not available to a person seeking insurance cover that person may, through a resident insurer and with prior written approval of the Commissioner, place that insurance cover with a non -Tanzanian insurer. (3) For purposes of subsections (1) and (2), ground, marine and air cargo insurance covers for Tanzanian imports shall be effected by a Tanzanian insurer. (4) Nothing in this section shall affect the control exercisable by the Bank 58 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 of Tanzania.” Repeal of section 134 Repeal of section 137

Section 133Verify source

§ 41Repeal of section 134Repeal

This section amends the principal Act by repealing section 134.

41. The principal Act is amended by repealing section 134.

Section 41Verify source

§ 42Repeal of section 137Repeal

This section repeals section 137 of the principal Act.

42. The principal Act is amended by repealing section 137. PART VI AMENDMENT OF THE TAX ADMINISTRATION ACT, CAP. 438 Construction Amendment of section 3

Section 42Verify source

Part

PART VI

§ 43ConstructionProvision

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

43. This Part shall be read as one with the Tax the Administration Act, hereinafter referred “principal Act”. to as

Section 43Verify source

§ 44Amendment of section 3Amendment

This amendment expands the definition of “tax” in section 3(3) to include any additional profits tax payable under any arrangement or agreement.

44. The principal Act is amended in subsection (3) of section 3, by adding at the end of the definition of the word “tax” the following words “and any additional profits tax payable under any arrangement or agreement”. Amendment of section 54

Section 44Verify source

§ 45Amendment of section 54Amendment

This section amends section 54(1) by adding a new rule about when payment is due under an additional profits tax arrangement or agreement.

45. The principal Act is amended in subsection (1) of section 54 by adding immediately after paragraph a new paragraph (g) to read as follows: be shall “(h) with respect to additional profits tax arrangement or any payable under agreement, the Commissioner General on the due date specified by the arrangement or agreement, or in the absence of such specified due date, as the Commissioner General shall by notice in writing direct.” paid to 59 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017 PART VII AMENDMENT OF THE VALUE ADDED TAX ACT, CAP. 148 Construction Cap. 143 Amendment of section of 68

Section 45Verify source

Part

PART VII

§ 46ConstructionProvision

This Part is to be read together with the Value Added Tax Act.

46. This Part shall be read as one with the Value Added Tax Act, hereinafter referred to as the “principal Act”.

Section 46Verify source

§ 47Amendment of section of 68Amendment

This section amends section 68 by adding a new paragraph covering exportation of raw minerals, raw forestry agricultural products, raw aquatic products, and raw fauna products.

47. The principal Act is amended in section 68 by adding a new paragraph immediately after paragraph (c) of subsection (3) as follows: “(d) an exportation of raw minerals, raw forestry agricultural products, raw aquatic products and raw fauna products: products, raw Provided that- (i) in the case of raw minerals, this amendment shall take effect on the 20th day of July, 2017; and (ii) in the case of raw agricultural products, this amendment shall take effect after two years from 20th day of July, 2017.” Passed by the National Assembly on the 4th July, 2017. THOMAS DIDIMU KASHILILAH Clerk of the National Assembly 60

Section 47Verify source

Legislative relationships

21 referenced instruments

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

A–F

6 instruments

Act. 33. The principal Act
Section 33
and replacement of section 133 This section repeals section 133 of the principal Act
Section 40
and replacement of section 72 This section amends the principal Act
Section 39
and replacement of section 72. 38. The principal Act
Section 38
and replacement of sections 11 and 12 This section changes the principal Act
Section 10
and substitution of section 10 This provision repeals section 10 of the principal Act
Section 9

G–M

3 instruments

Minerals established under section 20 of the Mining Act
Section 32A
Mines and other public officers as may be required for the better performance of functions under this Act
Section 25
Mining Act
Section 34

N–S

9 instruments

Natural Wealth and Resources Contracts (Review and Re- negotiation of Unconscionable Terms) Act, 2017
Section 11
of section 134 This section amends the principal Act
Section 41
of section 137 This section repeals section 137 of the principal Act
Section 42
of sections 37 and 38 This section repeals sections 37 and 38 of the principal Act
Section 16
Part III This section replaces Part III of the principal Act
Section 11
Part VII This section amends Part VII of the principal Act
Section 25
Petroleum Act
Section 36
principal Act
Sections 4, 6, 12, 13, 14, 17, 21, 24, 26, 27, 28, 32B
section 63(1) by deleting a specified phrase. 22. The principal Act
Section 22

T–Z

3 instruments

Tanzania free of charge. 28 No. 7 The Written Laws (Miscellaneous Amendments) Act, 2017
Section 27F
Tanzanians (9) For the purposes of this Act
Section 102
United Republic in any manner whatsoever. (6) Notwithstanding the provisions of this Act
Section 30

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21 referenced instruments

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