The Income Tax (Registration of Non-Resident Electronic Service Providers) (Amendment) Regulations, 2024

This section gives the short title, says the amendments are read together with the 2022 Regulations, and states when these Regulations come into operation.

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Jurisdiction: Tanzania
Instrument: Regulation
Citation: The Income Tax (Registration of Non-Resident Electronic Service Providers) (Amendment) Regulations, 2024
Version: Undated source snapshot
Language: en
Official source: View official record ↗

commencement data monetisation digital assets digital content electronic services online platforms registration user data

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This section gives the short title, says the amendments are read together with the 2022 Regulations, and states when these Regulations come into operation. The amendment adds definitions for “monetisation of user data,” “user,” and “user data.” This section amends regulation 3 by adding “online data services” as paragraph (j). A non-resident person in the stated digital-service, digital-content, or digital-asset activities must apply for registration.

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Provisions of The Income Tax (Registration of Non-Resident Electronic Service Providers) (Amendment) Regulations, 2024

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1
These Regulations may be cited as the Income
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AI-assisted research summary: This section gives the short title, says the amendments are read together with the 2022 Regulations, and states when these Regulations come into operation.

1. These Regulations may be cited as the Income Tax (Registration of Non-Resident Electronic Service Providers) (Amendment) Regulations, 2024 and shall be read as one with the Income Tax (Registration of Non- Resident Electronic Service Providers) Regulations, 2022, hereinafter referred to as the “principal Regulations” and shall come into operation on the 1st day of July, 2024. Amendment of regulation 2
2
The principal Regulations are amended in
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AI-assisted research summary: The amendment adds definitions for “monetisation of user data,” “user,” and “user data.”

2. The principal Regulations are amended in regulation 2 by adding in the appropriate alphabetical order the following new definitions: ““monetisation of user data” means direct or indirect- (a) sale of, user data or access to user data; (b) licensing of, user data or access to user data for business; (c) provision of access to user data; or (d) any other form of monetisation of user data generated by resident user; “user” means any person who uses, views, or otherwise interacts through an online platform; “user data” means any data generated or information collected through user 1 Income Tax (Registration of Non-Resident Electronic Service Providers) (Amendment) GN. NO.539H (Contd.) engagement in an online platform in the United Republic, whether aggregated disaggregated, or anonymised or in any other form;”. Amendment of regulation 3
3
The principal Regulations are amended in
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AI-assisted research summary: This section amends regulation 3 by adding “online data services” as paragraph (j).

3. The principal Regulations are amended in regulation 3 by adding immediately after paragraph (i) the following: “(j) online data services.”. Amendment of regulation 4
4
The principal Regulations are amended in
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AI-assisted research summary: A non-resident person in the stated digital-service, digital-content, or digital-asset activities must apply for registration.

4. The principal Regulations are amended in regulation 4 by deleting subregulation (1) and substituting for it the following: “(1) A non-resident person who- (a) provides electronic services to a resident individual as provided for under section 90A(1) of the Act; (b) makes payment to a resident digital content creator pursuant to section 83B of the Act; or (c) owns a platform or facilitates the exchange or transfer of a digital asset pursuant to section 83C of the Act, shall be registration General”. required for to apply the Commissioner to Dodoma, 30th June, 2024 MWIGULU LAMECK NCHEMBA MADELU, Minister for Finance 2

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The Income Tax (Registration of Non-Resident Electronic Service Providers) (Amendment) Regulations, 2024

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