The Finance Act, 2019

This provision says the Act may be cited as the Finance Act, 2019.

This Act comes into operation on 1 July 2019.

This Part must be read together with the Airport Service Charge Act, called the principal Act.

An agent that must collect and remit a charge must file a monthly return with the Commissioner General by the last working day of the following month and disclose the amount collected and any other required particulars.

This Part must be read together with the Excise (Management and Tariff) Act, which is called the principal Act.

This new section is titled “Exemption from duty on aircraft lubricants.”

Aircraft lubricants imported or supplied to a local air transport operator or a designated airline under a bilateral air service agreement are exempt from duty.

The principal Act is amended in the Fourth Schedule by inserting a new HS code before HS code 2009.11.00.

The provision sets excise rates for human hair: 10% for locally manufactured goods and 25% for imported goods.

This table lists excise-rate descriptions for certain tobacco and manufactured tobacco substitute goods.

This section lists tariff rates for plastic tubes, pipes, hoses, and fittings.

This section lists tariff/rate entries for certain HS codes and changes one amount in HS Code 2206.00.90 from Tshs. 200 per litre to Tshs. 61 per litre.

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

This section amends the principal Act’s First Schedule, replacing a figure and updating the turnover tax table.

A qualifying sanitary pads manufacturer with a performance agreement is taxed at a reduced corporate rate of 25% for two years.

This section says this Part is to be read together with the Port the Service Charge Act, called the principal Act.

An agent who must collect and remit the charge must file a monthly return with the Commissioner General by the last working day of the following month and disclose the amount collected and any other particulars required.

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

This section amends section 25(2) of the principal Act by replacing “three” with “five”.

This Part must be read together with the Standards Act (the principal Act).

This section changes the principal Act’s Long Title by adding the phrase “and to guarantee their safety and quality.”

This provision adds definitions for terms used in the Act, including premises, food, food safety, product, cosmetic, manufacturer, package, slaughter facility, and related agreements.

This provision amends section 4(1) of the principal Act by adding new text about registering premises and certifying and registering food, food products, and cosmetics, and by renaming some paragraphs.

The principal Act is amended to add a new Part IVA dealing with food, including registration of pre-packaged food.

Pre-packaged food cannot be manufactured, imported, distributed, sold, or exposed for sale unless the Bureau has registered it.

The Minister may make food standards regulations after consulting the Bureau.

A person must not adulterate food or otherwise treat it so it falls below the prescribed standard, and must not sell or distribute food made in contravention of that rule.

Selling food that is not of the nature, substance, or quality demanded by the purchaser is an offence.

A person commits an offence if they distribute, sell, offer, hold for distribution, or manufacture for sale food that is intended for human consumption but unfit for it.

This section says sections 21E and 21G apply to certain food intended for human consumption in specified situations.

Inspectors may examine and seize suspected unfit human food, and unfit food can be condemned and destroyed or otherwise dealt with.

An inspector may seize and dispose of diseased or unfit carcasses from butchery facilities or cold stores, must record identifying details and seizure grounds, and may treat poultry, game, and fish the same way.

A person may not run a food import business after the appointed day unless registered by the Bureau under section 21J; registered importers must also follow section 21J when importing food not covered in their original registration application.

Applications to register as a food importer must be sent to the Director General in the prescribed form and manner.

A Bureau-authorized person may direct a holder of imported or human-consumption food to restrict removal or delivery for up to 72 hours, and the holder may have to provide delivery details.

The Minister may make rules about milk, milk products, and milk substitutes, after consultation with specified bodies, and those rules must be published in the Gazette.

This section bans selling or using milk from diseased dairy animals, and bans treated milk from a dairy animal during its withdrawal period, for human consumption or food production.

A person must not use slaughter premises, or cause or allow animals to be slaughtered for sale of meat for human consumption, unless the premises is registered by the Bureau.

The Minister must make regulations about slaughter premises and meat for human consumption, and may add detailed rules on slaughter methods, inspections, waste handling, slaughter outside slaughterhouses, labeling, and meat quality standards.

Vehicles used to carry meat or meat products from a slaughter facility or cold store must be approved in writing by the Bureau, unless the transport is in sealed or Bureau-approved containers.

The Minister may, after consulting the Bureau, make regulations about sanitary and clean conditions for food sale, handling, and food premises.

Food handlers with specified illnesses must not handle food, and employers must stop affected employees from handling food and notify the Bureau without delay.

If a medical practitioner or other person suspects or knows a patient has food poisoning, they must report it without delay to the local medical officer of health. The medical officer of health must then investigate and take necessary steps to stop food poisoning and report those steps to the Bureau.

The Minister may declare an ingredient prohibited, and people must not make, sell, store, or handle cosmetics that are unsafe, insanitary, or made in breach of the Act.

A cosmetic is treated as counterfeit if it uses another cosmetic’s name, imitates another cosmetic, is labelled with another cosmetic’s name without clearly showing its true character, names a fake manufacturer, or falsely claims to be made by a manufacturer it is not.

The Minister may prohibit the importation, manufacture, and sale of a cosmetic if satisfied, on advice of the Director General, that it poses risk or has unjustified ingredients and prohibition is necessary in the public interest.

Any person who manufactures, distributes, imports, or sells counterfeit cosmetics, or prohibited-import cosmetics, commits an offence and faces fines and imprisonment.

This provision amends section 24(1) to add a new paragraph allowing inspection of premises and certain products to check conformity with prescribed standards.

This provision amends the principal Act by inserting a new section 26A titled “Registration of premises” after section 26.

You may not manufacture for sale, sell, supply, or store food, food products, or cosmetics unless the premises are registered under the Act.

This provision amends section 36(3) of the principal Act by adding a new paragraph about premises registration and registration of food, food products, or cosmetics, and renumbering later paragraphs.

This Part is to be read together with the Tanzania Food, Drugs and Cosmetics Act, called the principal Act.

This section changes the principal Act’s long title by replacing the listed subject terms with “medicines, medical devices.”

Section 1 of the principal Act is amended by replacing the words “Tanzania Food, Drugs and Cosmetics” with “Tanzania Medicines and Medical Devices.”

This provision changes section 4 of the principal Act by replacing “Tanzania Food, Drugs and Cosmetics Authority” (TFDA) with “Tanzania Medicines and Medical Devices Authority” (TMDA).

This section amends section 5 of the principal Act, including replacing paragraph (a) so it covers regulating quality and safety matters for drugs, herbal drugs, medical devices, and poisons.

This provision amends section 14 of the principal Act by deleting one paragraph, renumbering others, and changing wording in subsection (3).

Section 17 is amended by replacing the words “food for human consumption, drugs, cosmetics” with “drugs”.

This provision amends section 20(2) of the principal Act by deleting the word “food” and renumbering subparagraphs.

This section repeals the whole of Part III of the principal Act.

This section amends the principal Act by repealing all of Part V.

This section states that section 100 is repealed and section 101 is amended.

This provision amends the principal Act by repealing a section.

This section amends section 101 and gives an inspector power to take samples of certain drugs, medical devices, herbal drugs, or related substances for analysis or examination, subject to stated conditions.

Section 34 replaces section 102 so that an inspector who has taken certain items into possession may submit a sample for analysis.

This provision amends the principal Act by repealing a section.

This provision amends the principal Act by repealing section 38.

This provision amends section 105(1) by removing the designation “food technologist” from paragraph (a).

This provision amends section 106(1) of the principal Act by changing the wording in two paragraphs.

This provision amends section 107(2) of the principal Act by deleting paragraphs (c) and (d).

The principal Act is amended by inserting a new section immediately after section 124.

References in written law to TFDA are to be read as references to TMDA, unless the context requires otherwise.

This section says this Part must be read together with the Tax Administration Act (the principal Act).

This provision adds definitions for “fiscal device” and “fiscal receipt” in section 3(3).

First-time TIN holders using the TIN for business or investment get a six-month deferment from instalment tax, then must pay the deferred tax in instalments; they may also pay assessed tax during the deferment period.

The Minister is given power to make regulations about fees, recognition, registration, and related matters for small vendors or service providers.

This section amends the principal Act by inserting a new Part IIIA after section 28 to establish the office of the Tax Ombudsman.

Tax Ombudsman Service is established to review and address taxpayer complaints about procedural or administrative matters in tax administration.

The Minister must appoint a qualified Tax Ombudsman, who must act independently and impartially, submit findings to the Minister, and serve for a renewable three-year term.

The Tax Ombudsman must review complaints and, when needed, resolve them amicably through mediation or conciliation.

The Tax Ombudsman must not review legislation, tax policy, or matters already in tax objection or appeal, except limited administrative matters.

The Tax Ombudsman and anyone acting for the Ombudsman must not disclose information obtained by or for the Ombudsman to the Authority.

Section 22 of the Tanzania Revenue Authority Act applies under this Part.

The Minister may make regulations about the procedure for conducting and handling complaints by the Tax Ombudsman.

The First Schedule is amended to add two new paragraphs covering returns for Airport Service Charge and Port Service Charge.

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

The Act is amended by adding a new section after section 61A titled “Zero rating supply of electricity services.”

A supply of electricity services from a supplier in Mainland Tanzania to another supplier in Tanzania Zanzibar is zero rated.

This section amends section 68(3)(d) of the principal Act by deleting the words "raw agricultural products" and item (ii) of the proviso.

This provision amends section 86(2) by adding the words “or any refund claim” at the end.

This section amends the Schedule to the principal Act by deleting one item and adding new items for aircraft lubricants supplied to a local air transport operator and refrigerated containers imported for horticulture in Mainland Tanzania.

This provision concerns the import of grain drying equipment (HS Code 8419.31.00) by a person engaged in agriculture for exclusive use in Mainland Tanzania agriculture.

A designated airline may import specified airline-related items under a bilateral air services agreement.