The Production Development Funds Act

1. Sugar and Sugar Products Fund Purposes for which Fund established (a) financing by way of loan or equity, of fixed investment by parastatal organisations engaged in the production of sugar products; Parastatal organisation responsible for management The Sugar Development Corporation established by the Sugar Development Corporation (Establishment) Order. GNs. Nos. 44 of 1974; 40 of 1975; 53 of 1975; 148 of 1975; 27 of 1976; 5 of 1983; 213 of 1991 Financial Resources (a) Sales tax levied on sugar to the extent of 30 cts per kilo; (b) the balance of the Sugar Development Fund held by the Sugar Board, which balance shall be transferred to the Sugar Development Corporation for the payment into the Sugar Products Fund. (b) financing by way of loan or grant, Sugar research by or for the benefit of organisation engaged in the production of sugar or sugar Products; (c) financing, by way of loan or grant, training of citizens of the United Republic by or for the benefit of organisations engaged in the production of sugar or sugar products. 431 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE PRODUCTION DEVELOPMENT FUNDS ACT [CAP. 125 R.E. 2023] COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4

3. Textile and Garments Fund (a) financing by way of loan or equity, of fixed investments by parastatal organisations engaged in the production of sisal products; (b) financing by way of loan or grant, research by or for the benefit of organisations engaged in the production of sisal products; (c) financing by way of loan or grant, training of citizens of the United Republic by or for the benefit of organisations engaged in the production of sisal products. (a) financing by way of loan or equity of fixed investment parastatal organisations engaged in the production of textiles, textile products and garments; (b) financing by way of loan or grant, research by or for the benefit of organisations engaged in the production of textiles, textile products and garments; Tanzania Sisal Authority established by the Sisal Industry Act One-half of the Export Tax levied on sisal: Provided that the amount paid into the Sisal Products Fund shall not exceed Shs. 40,000,000/= in financial year. GN. No. 268 of 1973 The National Textile Corporation established by the National Textile Corporations (Establishment) Order (a) One half of the export tax levied on cotton; (b) One tenth of the sale tax levied on locally manufactured articles falling within tariff numbers 51/53/55/56/57/58 and 60-01 432 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE PRODUCTION DEVELOPMENT FUNDS ACT [CAP. 125 R.E. 2023] COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4

4. Beverages Fund (c) financing by way of loan or grant training of citizens of United Republic by or for the benefit of organisations engaged in the production of textiles, textile products and garments. (a) financing by way of loan or equity of fixed investments by parastatal organizations engaged in the production of beverages including soft and alcoholic beverages; (b) financing by way of loan or grant, research by or for the benefit of organisation engaged in the production of beverages including soft and alcoholic beverages; (c) financing by way of loan or grant, training of citizens of the United Republic by or for the benefit of organisation engaged in the production of beverages including soft alcoholic beverages. Tanzania Beverages Limited established under the Companies Act of the Laws of Tanzania GN. No. 5 of 1983 Cap. 212 (a) sales tax levied on beer to the extent of 20 cts per litre; (b) sales tax levied on soft drinks to the extent of 20 cts per litre; (c) sales tax levied on Konyagi to the extent of Shs.5/=per litre 433 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE PRODUCTION DEVELOPMENT FUNDS ACT [CAP. 125 R.E. 2023] COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4

6. Leather and Leather Products Fund (a) financing by way of loan or equity of fixed investments by parastatal organization engaged in the production, processing and marketing of cashew nut; (b) financing by way of loan or grant, research by or for the benefit of organisations engaged in the production, processing and marketing of cashew nut; (c) financing by way of loan or grant, training of citizens of United Republic by or for the benefit of organisations engaged in the production, processing and marketing of cashew nut. (a) financing by way of loan or equity of fixed investments by parastatal organisations engaged in the production of leather or leather products; (b) financing by way of loan or grant, research by or for the benefit of organisations engaged in the production of leather or leather products; One-half of the export tax on cashew nuts The Cashew nut Authority of Tanzania established by the Cashewnut Board of Tanzania Act The National Development Corporation The whole of the production tax on hides, skins and leather levied under the Hides, Skin and Leather Trade Act Cap. 120 434 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE PRODUCTION DEVELOPMENT FUNDS ACT [CAP. 125 R.E. 2023] COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4

8. Commercial Accountants and Auditors Training Fund

9. Transport and Vehicle Operation and Maintenance Training Fund (c) financing by way of loan or grant, training of citizens of the United Republic by or for the benefit of organisations engaged in the production of leather or leather products. financing by way of loan or equity, of fixed investments by parastatal organisations engaged in the promotion of tourism in the United Republic Financing, by way of loan or equity, training of citizens of the United Republic as accountants and auditors having regard to the requirements of the parastatal sector. financing by way of loan or grant, training of citizens of the United Republic as- (a) motor-vehicle operators; (b) motor-vehicle maintenance and repair personnel; (c) store-keepers, stock clerks and purchasing officers in the motor vehicle industry. The Tanzania Tourist Corporation established by the Tanzania Tourist Corporation (Establishment) Order The National Board of Accountants and Auditors established by the Accountants and Auditors (Registration) Act. The National Transport Corporation The whole of the hotel levy collected under Tourism Act GN. No. 91 of 1969 Cap. 65 Cap. 286 Cap. 208 One-fifth of the business licence fees collected under the Business Activities Registration Act. One-half of the transport licensing fees levied under the Transport Licensing Act. GN. No. 27 of 1976 Cap. 317 435 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE PRODUCTION DEVELOPMENT FUNDS ACT [CAP. 125 R.E. 2023] COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 The Governing Body of the Cooperative College established by the Co-operative College Act. (a) One-twentieth of the export tax levied on coffee; (b) One-half of the tobacco tax levied under the Tobacco (Imposition of Tax) Act. Acts Nos. 25 of 1980 s. 14 The Tanzania Investment Bank established by the Tanzania Investment Bank Act The whole of transfer tax collected by the East African Customs and Excise Department under the Transfer Tax Act. Cap. 81 Act No. 44 of 1967 The Coffee Authority of Tanzania One-tenth of the export tax levied on coffee. Act No. 25 of 1980 s. 14

11. Transfer Tax Investment and Management Fund

12. Coffee Industry Fund financing by way of loan or grant, of training of citizens of the United Republic in bookkeeping accounting, financial management, husbandry, farm management, construction, public health and other skills relevant to the raising of rural productivity with special reference to the needs of Ujamaa village. Financing, by way of loan or equity, small scale industrial investments to increase the country’s productive capacity and self sufficiency. (a) financing by way of loan or equity, of fixed investments by parastatal organisations engaged in the production processing or marketing of coffee and coffee products (b) financing, by way of loan or grant, research by or for the benefit of organisations engaged in the production, processing or marketing of coffee and coffee products; 436 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE PRODUCTION DEVELOPMENT FUNDS ACT [CAP. 125 R.E. 2023] COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 (c) financing by way of loan or grant, training of citizens of the United Republic by or for the benefit of organisations engaged in the production, processing or marketing of coffee or coffee productions.

13. Housing Fund financing by way of loan or equity, to organisations or individuals for the construction of residential houses. The Treasury Four percent of payroll levy. GN. No. 213 of 1991

14. Roads Fund The Treasury financing by way of loan or equity, for the construction, maintenance and repair of roads. Cap. 220 Five shillings and fifty cents per litre of petrol or diesel payable under the Road and Fuel Tolls Act. 437 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.