Tanzania Regulation

Parliament of Tanzania

The Tax Administration (General) (Amendment) Regulations, 2025

amendment of regulationsbilling systemscitationcustomer-facing device placementdeadlineselectronic fiscal devicesfiscal devicespayment waiver applicationrate amendmentrecordkeepingregulatory amendmentregulatory terminologyreportingTax lawtax administrationtax clearancetax compliancetax deposit

Jurisdiction: Tanzania
Structure: 15 provisions
Citation: The Tax Administration (General) (Amendment) Regulations, 2025
Dates: Undated source snapshot

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Purpose and legislative effect

“These Regulations may be cited by name and must be read together with the 2016 principal Regulations.”

These Regulations may be cited by name and must be read together with the 2016 principal Regulations. This section changes wording in the principal Regulations: “electronic fiscal device” becomes “fiscal device,” and “Committee” becomes “Team” in regulations 2, 32, and 39. This section amends regulation 31(2) by inserting wording that refers to electronic fiscal device suppliers and Tanzania shillings fifty million for virtual fiscal device suppliers. This provision amends regulation 32 of the principal Regulations. The Commissioner General may manufacture, develop, and supply fiscal devices to users.

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These Regulations may be cited as the Tax

These Regulations may be cited by name and must be read together with the 2016 principal Regulations.

Section 1

The principal Regulations are amended

The Commissioner General may manufacture, develop, and supply fiscal devices to users.

Section 5

(1) A user shall, in case

A user must stop using a fiscal device if it fails in a way that cannot be fixed without breaking the seal, report the failure, and keep required system records; the user may also buy a device from an approved supplier.

Section 36

An application

An application for waiver of payment of tax under section 62(7) must be made within 15 days after receiving a tax decision.

Section 95

The principal Regulations are amended in the

The principal Regulations are amended in the Nineth Schedule by replacing 3%3% with 2%.

Section 12

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Showing 15 of 15 provisions

Amendment 9Substitution 6

§ 1These Regulations may be cited as the TaxAmendment

These Regulations may be cited by name and must be read together with the 2016 principal Regulations.

1. These Regulations may be cited as the Tax Administration (General) (Amendment) Regulations, 2025 and shall be read as one with the Tax Administration (General) Regulations, 2016 hereinafter referred to as the “principal Regulations”. General amendment by-

Section 1Verify source

§ 2The principal Regulations are amended generally,Substitution

This section changes wording in the principal Regulations: “electronic fiscal device” becomes “fiscal device,” and “Committee” becomes “Team” in regulations 2, 32, and 39.

2. The principal Regulations are amended generally, (a) deleting the words “electronic fiscal device” wherever they appear and substituting for them the words “fiscal device”; and (b) deleting the word “Committee” appearing in regulations 2, 32 and 39 and substituting for it the word “Team”. Amendment of regulation 31

Section 2Verify source

§ 3The principal Regulations are amendedAmendment

This section amends regulation 31(2) by inserting wording that refers to electronic fiscal device suppliers and Tanzania shillings fifty million for virtual fiscal device suppliers.

3. The principal Regulations are amended in regulation 31(2) by adding the words “for electronic fiscal device suppliers and Tanzania shillings fifty million for virtual fiscal device suppliers” immediately after the word “million” appearing in paragraph (a). Amendment of regulation 32

Section 3Verify source

§ 4The principal Regulations are amendedAmendment

This provision amends regulation 32 of the principal Regulations.

4. The principal Regulations are amended in regulation 32, by- (a) inserting the words “in case of electronic fiscal device,” before the word “install” appearing at the beginning of paragraph (d); and (b) deleting the words “and Tanzania Zanzibar” appearing in subregulation (4). 1 The Tax Administration (General) (Amendment) GN. NO.352J (Contd.) Amendment of regulation 33

Section 4Verify source

§ 5The principal Regulations are amendedAmendment

The Commissioner General may manufacture, develop, and supply fiscal devices to users.

5. The principal Regulations are amended in regulation 33 by adding immediately after subregulation (5) the following: “(6) Notwithstanding the provisions of this regulation, the Commissioner General may manufacture, develop and supply fiscal devices to users.”. Amendment of regulation 35

Section 5Verify source

§ 6The principal Regulations are amendedSubstitution

This section amends regulation 35 to require users to connect their fiscal device or billing system to the specified system and electronically transmit business transactions, while allowing certain users to keep issuing fiscal receipts if conditions are met.

6. The principal Regulations are amended in regulation 35, by- (a) deleting the word “electronic” appearing in subregulation (1); (b) deleting subsection (2) and substituting for it the following: “(2) Every user shall connect his fiscal device or any billing system to the system referred to under regulation 34(1), and ensure that all business transactions are electronically transmitted into the system through the fiscal device.”; (c) deleting subregulation (4) and substituting for it the following: “(4) Notwithstanding the provisions of subregulation (5), a user with an accounting software or automated billing system may continue issuing fiscal receipt from the system, provided that the system is integrated with the Electronic Fiscal Device Management System and the receipt has an electronic signature or code approved by the Commissioner General.”; and (d) adding the words “or virtual fiscal device” immediately after the words “electronic signature device” appearing in subregulation (6). Deletion and substitution of regulation 36

Section 6Verify source

§ 7The principal Regulations are amended bySubstitution

The principal Regulations are amended by deleting regulation 36 and replacing it with a new regulation beginning “Recording and reporting of…”.

7. The principal Regulations are amended by deleting regulation 36 and substituting for it the following: “Recording and reporting of

Section 7Verify source

§ 36(1) A user shall, in caseAmendment

36.-(1) A user shall, in case of fiscal device failure which may 2 The Tax Administration (General) (Amendment) GN. NO.352J (Contd.) failure of fiscal device not be remedied without breaking the seal- (c) record (a) immediately cease the use of the device and record the time of the failure in the Electronic Fiscal Device Management System; (b) report the failure in the manner provided under regulation 35(7); and failure of the device in the Electronic Fiscal Device Management System by giving description of the nature and time of the failure, and the exact time the of notification supplier and Commissioner General. (2) Every record entered in Fiscal Device to the Electronic Management System shall- legible (a) be and appropriately signed; (b) list the name and identity the card number of person the entering records; and (c) record the date and time of entry. (3) Subject to the provisions of subregulation (1), the reported incident shall contain the following information: (a) findings of inspections made by the supplier or his approved technician the proper relating to 3 The Tax Administration (General) (Amendment) GN. NO.352J (Contd.) keeping of the general condition of the device its seal and and the periods device of breakdowns; be (b) where the device is found defective, to the for explanation unreported defect and copy of such explanation; and (c) notification of device failure, time of removal and attachment of the seal, time the device is put to use after repair, description of the defect, period the device was not in use, and any other relevant information concerning the device. for which (4) A user may purchase electronic fiscal device from any approved supplier. an (5) Where a user mistakenly enters erroneous data or information into a fiscal device, he shall proceed to print the erroneous information and within twenty days submit further records reconciliation and rectification with the General, meanwhile he shall proceed to enter correct data and information into his fiscal device and thereby issue a correct fiscal receipt to a customer. Commissioner the for (6) A user shall not transfer a fiscal device to any other person for 4 The Tax Administration (General) (Amendment) GN. NO.352J (Contd.) any use or allow the fiscal device to be used by another person. (7) A user shall ensure that the fiscal device is placed at a place which is accessible and easily seen by customers at his place of work.”. Amendment of regulation 38

Section 36Verify source

§ 7The principal Regulations are amendedAmendment

This provision amends regulation 38 by inserting the words “as may be determined by the Commissioner General” after “transactions” in subregulation (1).

7. The principal Regulations are amended in regulation 38 by adding the words “as may be determined by the Commissioner General” immediately after the word “transactions” appearing at the end of subregulation (1). Amendment of regulation 93

Section 7Verify source

§ 8The principal Regulations are amendedSubstitution

This provision amends regulation 93 and indicates an amendment to regulation 95.

8. The principal Regulations are amended in regulation 93- (a) by deleting the reference to “section 51(5)” appearing in subregulation (2) and substituting for it the reference to “section 62(7)”; and (b) in subregulation 4, by- (i) deleting the word “and” appearing at the end of paragraph (b); (ii) deleting the comma at the end of paragraph (c) and substituting for it a semicolon and the word “and”; (iii) adding immediately after paragraph (c) the following: “(d) there is refusal of grant of waiver of tax deposit under regulation 96 and a person fails to pay the tax referred to under section 62(7) of the Act within the period under prescribed regulation 96(2),”. Amendment of regulation 95

Section 8Verify source

§ 9The principal Regulations are amended bySubstitution

This section amends the principal Regulations by deleting regulation 95 and replacing it with a new rule about an application for waiver of payment.

9. The principal Regulations are amended by deleting regulation 95 and substituting for it the following: “Application for waiver of payment for

Section 9Verify source

§ 95An applicationAmendment

An application for waiver of payment of tax under section 62(7) must be made within 15 days after receiving a tax decision.

95. An application waiver of payment of tax referred to under section 62(7) of the Act shall be made within fifteen days 5 The Tax Administration (General) (Amendment) GN. NO.352J (Contd.) from the date of receipt of a tax decision.”. Amendment of regulation 103

Section 95Verify source

§ 10The principal Regulations are amended inAmendment

The Commissioner General may issue a tax clearance certificate on a taxpayer’s application, and may revoke a tax clearance if the taxpayer has been convicted of an offence under any tax law.

10. The principal Regulations are amended in regulation 103, by- (a) adding immediately after subregulation (1) the following- “(2) The tax clearance certificate referred to under subregulation (1) may, upon application by the taxpayer, be issued by the Commissioner General. (3) The Commissioner General may, where a taxpayer has been convicted of an offence under any tax law, revoke the tax clearance in respect of such taxpayer.”; and (b) renumbering subregulation (2) as subregulation (4). Amendment of Sixth Schedule

Section 10Verify source

§ 11The principal Regulations are amended in theAmendment

This provision amends the Sixth Schedule by adding “and in case of a motor vehicle or trailer, a chassis number” after the word “services” in paragraph 1(h).

11. The principal Regulations are amended in the Sixth Schedule by adding the words “and in case of a motor vehicle or trailer, a chassis number” immediately after the word “services” appearing in paragraph 1(h). Amendment of Nineth Schedule

Section 11Verify source

Part

Schedule

§ 12The principal Regulations are amended in theSubstitution

The principal Regulations are amended in the Nineth Schedule by replacing 3%3% with 2%.

12. The principal Regulations are amended in the Nineth Schedule by deleting figure “3%3%” and substituting for it figure “2%”. Dodoma, 29th June, 2025 MWIGULU LAMECK NCHEMBA MADELU, Minister for Finance 6

Section 12Verify source

Legislative relationships

3 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.

N–S

3 instruments

principal Regulations
Section 9
regulation 32 of the principal Regulations
Section 4
regulation 93 and indicates an amendment to regulation
Section 8

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