The Tax Administration Act

1. The following are tax returns for the purposes of this Act- (a) in relation to income tax- (i) a statement of tax withheld or treated as withheld filed under section 84 of the Income Tax Act; (ii) a statement of estimated tax payable filed under section 89 of the Income Tax Act; and (iii) a return of income filed under section 91 of the Income Tax Act; (b) in relation to Value Added Tax, a return filed under section 66 of the Value Added Tax Act; (c) in relation to Vocational Education and Training Levy, a return filed under section 16 of the Vocational Education and Training Act; (d) in relation to Gaming tax, a return filed under section 31 of the Gaming Act, (e) in relation to Excise Duty, a return filed under section 137 of the Excise (Management and Tariff) Act; 85 The Tax Administration Act [CAP. 438 R.E 2019] Cap. 365 Cap. 264 (f) in relation to Airport Service Charge, a return filed under section 7 of the Airport Service Charge Act; and (g) in relation to Port Service Charge, a return filed under section 7 of the Port Service Charge Act. Assessements Cap. 4 s.8 Cap. 289 Self-assessments

2.-(1) For purposes of this Act, “assessment” includes- (a) in relation to income tax, an assessment made under section 94 of the Income Tax Act; (b) in relation to the taxes referred to in paragraphs 1(b) to (e), an assessment made under paragraph 3 of this Schedule in respect of the obligation to file a tax return; (c) in relation to gaming tax, a demand notice of the Board made under section 31 of the Gaming Act; (d) in relation to stamp duty, a note, certificate, decision or requirement of a Stamp Duty Officer under section 23,24, 44 or 50 of the Stamp Duty Act; (e) in relation to property rate, a demand or a demand note issued by the Commissioner General under the Local Government Authorities (Rating) Act; and (f) in relation to this act, an assessment made under sections 47 (jeopardy assessment), 48 (adjusted assessment) or 81 (interest and penalty assessement) of this Act. (2) The Commissioner General may exercise all powers under this Act with respect to any assessment (including a self-assessment), including powers under Part VI of this Act.

3.-(1) Where a person files a tax return in accordance with an obligation to which this paragraph applies, an assessment is treated as made on the due date for filing the tax return. (2) The assessment is in an amount equal to the net amount of tax due, if any, as shown in the tax return. (3) An “obligation to which this paragraph applies” means an obligation to file a tax return in accordance with the provisions referred to in paragraphs 1(b) to (e). 86 The Tax Administration Act [CAP. 438 R.E 2019] _______ SECOND SCHEDULE _______ (Made under section 4(3)) ______ CURRENCY POINT 1 currency point equals to 15,000/= Tanzania Shillings. _________ THIRD SCHEDULE _______ (Made under section 24(2) and (4)) ______ TRANSACTIONS FOR WHICH TAXPAYER IDENTIFICATION NUMBER IS REQUIRED INSTITUTION PURPOSE OF TRANSACTIONS Commissioner General of the Tax Authority New registrations under the Value Added Tax Act. Importation of goods; customs clearing and forwarding. Registration of ownership or transfer of vehicles under the Road Traffic Act. Licensing of motor vehicles under the Transport Licensing Act. Registration of title upon transfer of ownership. Trade licence. Commissioner for Lands Central and Local Government 87 The Tax Administration Act [CAP. 438 R.E 2019] New registrations New registrations Trade licensing and industrial licensing Licensing Licensing All contracts, including contract of supply of goods and services. Business Registration and Licensing Authority Registrar of Patents and Trade Service Marks Ministry of Industry and Trade Ministry of Natural Resources and Tourism Ministry of Energy and Minerals All Government Ministries, Government Agencies, Local Government Authorities, Financial Institutions, Cooperative Societies and Public Bodies. ___________________________ 88