Tanzania Regulation

Parliament of Tanzania

The Tax Administration (General) (Amendment) Regulations, 2020

This provision says the Regulations may be cited by a specific title and are to be read together with the 2016 principal Regulations. This section amends regulation 91 and creates an exemption for…

amendment regulationsbank accountsmining companiestax administration

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01

Purpose and legislative effect

“This provision says the Regulations may be cited by a specific title and are to be read together with the 2016 principal Regulations.”

This provision says the Regulations may be cited by a specific title and are to be read together with the 2016 principal Regulations. This section amends regulation 91 and creates an exemption for certain bank accounts of qualifying mining companies, unless a court decree is issued to the Commissioner General after judicial proceedings end.

02

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These Regulations may be cited as

This provision says the Regulations may be cited by a specific title and are to be read together with the 2016 principal Regulations.

Section 1

The principal Regulations are amended in regulation

This section amends regulation 91 and creates an exemption for certain bank accounts of qualifying mining companies, unless a court decree is issued to the Commissioner General after judicial proceedings end.

Section 2

04

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Source record from oagmis.oag.go.tz · Undated source snapshot

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Showing 2 of 2 provisions

Amendment 2
§ 1These Regulations may be cited asAmendment

This provision says the Regulations may be cited by a specific title and are to be read together with the 2016 principal Regulations.

1. These Regulations may be cited as the Tax Administration (General) (Amendment) Regulations, 2020 and shall be read as one with the Tax Administration (General) Regulations, 2016 herein referred the “principal Regulations” to as
§ 2The principal Regulations are amended in regulationAmendment

This section amends regulation 91 and creates an exemption for certain bank accounts of qualifying mining companies, unless a court decree is issued to the Commissioner General after judicial proceedings end.

2. The principal Regulations are amended in regulation 91 by adding immediately after subregulation (2) the following: “(3) Subregulation (1) shall not apply to bank accounts held in banks in the United Republic by mining companies in which the Government of the United Republic has shares and has concluded an agreement with the company unless there is a court decree issued to the Commissioner General after final completion of judicial proceedings.” Dodoma, 27th February 2020 PHILIP I. MPANGO Minister of Finance and Planning

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