The Local Government Finances (Collection and Management of Service Levy from Communication Industry) Regulations, 2021

These Regulations may be cited by the given title.

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Jurisdiction: Tanzania
Instrument: Regulation
Citation: The Local Government Finances (Collection and Management of Service Levy from Communication Industry) Regulations, 2021
Version: Undated source snapshot
Language: en
Official source: View official record ↗

annual turnover reconciliation appeals collection and management communications complaints compliance financial reporting fund handling interest charges licence holders local government authorities local government finance payment compliance penalties public administration public finance record keeping reporting service levy service levy collection service levy reconciliation service levy remittance Tax law

Statute overview

About this statute

These Regulations may be cited by the given title. This section defines key terms, including who counts as a licence holder, what the Ministry means, and that the service levy is 0.3% of turnover after VAT and excise duty are deducted. The Ministry must collect and manage service levy through a centralised system and work with the Communications Regulatory Authority to assess, collect, and remit the levy to local government authorities. The Permanent Secretary is an authorised officer for administering these Regulations, and the Minister can determine which public officers may assist. The authorised officer must ensure service levy is collected and remitted, and may require licence holders to keep records, provide financial statements, and give information needed to determine the levy.

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Legal text

Provisions of The Local Government Finances (Collection and Management of Service Levy from Communication Industry) Regulations, 2021

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1
These Regulations may be cited as the Local
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AI-assisted research summary: These Regulations may be cited by the given title.

1. These Regulations may be cited as the Local Government Finances (Collection and Management of Service Levy from Communication Industry) Regulations, 2021. Interpretation
2
In these Regulations, unless the context otherwise
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AI-assisted research summary: This section defines key terms, including who counts as a licence holder, what the Ministry means, and that the service levy is 0.3% of turnover after VAT and excise duty are deducted.

2. In these Regulations, unless the context otherwise requires- “Act” means the Local Government Finances Act; “licence holder” means a holder of: (a) network facility licence; (b) content service licence; (c) network service licence; (d) application service licence; or (e) installation and maintenance of electronic communication licence; “Ministry” means the Ministry responsible for local government; “service levy” means a service levy imposed on licence holders at the rate of 0.3 percent of the turnover after deduction of value added tax and excise duty pursuant to the provisions of the Act. 1 Local Government Finances (Collection and Management of Service Levy from Communication Industry) GN. NO. 182 (Contd.) PART II COLLECTION AND MANAGEMENT OF SERVICE LEVY Establishment of centralised system

Part

PART II

3
(1) There is hereby established a centralised
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AI-assisted research summary: The Ministry must collect and manage service levy through a centralised system and work with the Communications Regulatory Authority to assess, collect, and remit the levy to local government authorities.

3.-(1) There is hereby established a centralised system for collecting, managing and accounting for service levy collected from the licence holders. (2) For the purpose of efficient and effective collection of service levy, the Ministry shall: (a) be an agent of the local government authorities in collecting service levy from the licence holders; (b) establish a database of licence holders and their scope of operations; consultation (c) in Tanzania with Communications Regulatory Authority, evaluate, assess and collect service levy from the licence holders; and the Authorised officer Powers and functions of authorised officer (d) remit moneys collected as service levy to the local government authorities in accordance with the provisions of the Act.
4
The Permanent Secretary in the Ministry shall be
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AI-assisted research summary: The Permanent Secretary is an authorised officer for administering these Regulations, and the Minister can determine which public officers may assist.

4. The Permanent Secretary in the Ministry shall be an authorised officer for the purpose of administration of these Regulations and in discharging his duties, such authorised officer may be assisted by public officers as the Minister may determine.
5
(1) The authorised officer shall
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AI-assisted research summary: The authorised officer must ensure service levy is collected and remitted, and may require licence holders to keep records, provide financial statements, and give information needed to determine the levy.

5.-(1) The authorised officer shall: (a) ensure that service levy is collected and remitted in accordance with provisions of the Act; and (b) periodically develop and review the formula for allocation and disbursement of moneys collected as service levy. (2) In the discharge of duties, the authorised officer shall have powers to: (a) require a licence holder to maintain such books, documents or records for the provision of commutations services, networks or associated facilities; (b) inspect, within working hours, any such books, or of to provisions relating records the 2 Local Government Finances (Collection and Management of Service Levy from Communication Industry) GN. NO. 182 (Contd.) communications services, networks or associated facilities in the possession of a licence holder; (c) require a licence holder to submit audited financial statements to him; and (d) require from a licence holder any information that is necessary for determination of service levy. Determination of service levy
6
(1) Subject to the provisions of the Act, in
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AI-assisted research summary: A licence holder must give the Ministry specified financial and turnover information for assessing service levy, and false or refused disclosure can be an offence.

6.-(1) Subject to the provisions of the Act, in determining service levy to be paid by a licence holder, the authorised officer shall consider audited financial statements of a licence holder and such other information as he may determine. (2) For the purpose of determining service levy, a licence holder shall submit to the Ministry the following information: (a) audited financial statements for the immediate past financial year within six months after the end of the licence holder’s financial year; (b) quarterly estimated turnover after deducting the excise duty and the value added tax not later than twenty five days after the end of the quarter; and (c) any document or information that the Ministry may deem necessary for determining service levy to be paid by the licence holder. (3) A licence holder who- (a) refuses, without reasonable cause, to supply the information under sub regulation (1); or (b) wilfully misleads or attempts to mislead the Ministry, commits an offence and shall upon conviction be liable to a fine of not less than two hundred thousand shillings but not exceeding one million shillings or to imprisonment for a term of not less than twelve months and not exceeding twenty four months or to both. Payment procedures and modalities
7
(1) Subject to the provisions of the Act, a licence
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AI-assisted research summary: A licence holder must pay service levy to the Ministry every quarter, within 30 days after the quarter ends, and must use the electronic collection system set by the Ministry.

7.-(1) Subject to the provisions of the Act, a licence holder shall pay service levy to the Ministry on quarterly basis within the period of thirty days after the end of the quarter in question. (2) The service levy to be paid under sub regulation 3 Local Government Finances (Collection and Management of Service Levy from Communication Industry) GN. NO. 182 (Contd.) (1) shall be paid on the basis of quarterly estimated turnover after deducting the excise duty and the value added tax. (3) A licence holder shall effect payment of service levy through an electronic collection system as may be determined by the Ministry. (4) A licence holder who fails to pay service levy after the due date commits an offence and shall, upon conviction, be liable to a fine of not less than two hundred thousand shillings but not exceeding one million shillings or to imprisonment for a term of not less than twelve months but not exceeding twenty four months or to both. (5) Without prejudice to the provisions of sub regulation (4), the Ministry may charge interest of five per centum of the accrued amount after every thirty days.
8
(1) Subject to the provisions of the Public Finance
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AI-assisted research summary: The Ministry must keep service levy money in a dedicated account, remit it to local government authorities, and use one per centum of the collected levy as stated in the section.

8.-(1) Subject to the provisions of the Public Finance Act and the Act, all moneys collected by the Ministry as service levy shall be kept in an account opened for such purpose. (2)The moneys deposited in the account shall not, in any way, be used for any purpose other than being remitted to the local government authorities. (3) Notwithstanding sub regulation (2)- (a) the moneys deposited in the account may be used for covering costs relating to: Management of moneys collected as service levy Cap. 348 , (i) collection, management and accounting for moneys collected as service levy; (ii) monitoring and evaluation the centralised these established under system Regulations; (b) the Ministry shall use one per centum of the collected service levy. Remittance of service levy
9
(1) In determining the amount of service levy to be
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AI-assisted research summary: The Minister must consider listed factors when setting the service levy amount, and the Ministry must remit collected service levy to local government authorities within 45 days after the quarter ends.

9.-(1) In determining the amount of service levy to be remitted to the local government authority, the Minister shall consider factors such as technology, network coverage, presence and scope of service provided by a licence holder as he deems fit. (2) The Ministry shall remit moneys collected as service levy to the local government authorities not later that 4 Local Government Finances (Collection and Management of Service Levy from Communication Industry) GN. NO. 182 (Contd.) Reconciliation forty five days from the end of the quarter in question. (3) The moneys remitted pursuant subregulation (2) shall form part of the moneys collected by local government authorities from other sources and shall be used and accounted for in accordance with the provisions of the relevant written laws.
10
(1) The authorised officer shall, after six months
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AI-assisted research summary: The authorised officer must reconcile a licence holder’s service levy after six months from the end of each financial year.

10.-(1) The authorised officer shall, after six months from the end of each financial year of a licence holder, reconcile service levy collected on the basis of quarterly estimated turnover and actual annual turnover of a licence holder. (2) Pursuant to sub regulation (1), where after reconciliation it appears that a licence holder has: (a) paid less than what he was supposed to pay as service levy, the authorised officer shall require the licence holder to pay the remaining sum within the date of such requirement; or thirty days from (b) paid more than what he was supposed to pay as service levy, the authorised officer shall cause such additional payment to be carried forward in the account of the licence holder. PART III GENERAL PROVISIONS Conflict resolution

Part

PART III

11
(1) A licence holder who is not satisfied with any
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AI-assisted research summary: A licence holder dissatisfied with a service levy decision may complain to the Minister within 30 days of receiving the decision.

11.-(1) A licence holder who is not satisfied with any decision relating to imposition of service levy under these Regulations may lodge a complaint to the Minister within thirty days from the date of receiving the decision. (2) The Minister shall, within thirty days, determine such complaint and his decision shall be final. 5 Local Government Finances (Collection and Management of Service Levy from Communication Industry) GN. NO. 182 (Contd.) Saving provisions
12
All moneys accrued to the local government
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AI-assisted research summary: Money collected by local government authorities as service levy from licence holders before 1 July 2020 is exempt from the conditions in these Regulations.

12. All moneys accrued to the local government authorities as service levy from licence holders before 1st July, 2020 shall be exempted from the conditions stipulated under these Regulations. Dodoma 1st February, 2021 SELEMANI S. JAFO, Minister of State, President’s Office-Regional Administration and Local Government 6

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