Tanzania Act or statute

Parliament of Tanzania

The Tanzania Revenue Authority Act

board decision-makingboard meetingsboard proceedingsconflict of interestCompany lawgovernancemeeting noticemeeting proceduremeeting recordsquorum

Jurisdiction: Tanzania
Structure: 6 provisions
Citation: The Tanzania Revenue Authority Act
Dates: Undated source snapshot

More statute details

Dates: Undated source snapshot

Publicly available, excluded from search-engine indexing

This page remains available for direct research for the following reasons:

The record does not meet this release's canonical indexing criteria. (market-indexing-disabled)
The record does not meet this release's canonical indexing criteria. (emergency-noindex)

On this page

Professional statute overview

Enactment structure, operative effect and source provenance

Official source

Purpose and legislative effect

“This section sets rules for how the Board meets, who presides, how special meetings are called, and how notice is given.”

This section sets rules for how the Board meets, who presides, how special meetings are called, and how notice is given. Five members form a quorum for a Board meeting, subject to the cited subparagraph. Board questions are decided by majority vote of members present; if votes are tied, the chair has a casting vote. The Board may also decide by written circulation, and any member may require the decision to be deferred to a Board meeting. Board members with a personal interest in a matter must disclose it, and the disclosure must be recorded; the disclosing member is generally excluded from deliberations and the decision unless the Board decides otherwise. The Board must keep minutes of all meetings, confirm each meeting’s minutes at the next meeting, and have the Chairman sign them. The Chairman of the Board must then send the Minister a copy of the minutes once they are confirmed.

How the instrument operates

01
Start with the recorded version

Undated source snapshot. The date shown identifies this source expression and should not be treated as proof that no later change exists.
02
Locate the controlling provision

Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.
03
Read conditions and exceptions together

Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.
04
Verify currency and official wording

Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.

Research entry points

Selected provisions across the instrument. Open any row to continue with the exact stored text.

Short title

This section sets rules for how the Board meets, who presides, how special meetings are called, and how notice is given.

Section 1

Application

Five members form a quorum for a Board meeting, subject to the cited subparagraph.

Section 2

Establishment of Authority

Board members with a personal interest in a matter must disclose it, and the disclosure must be recorded; the disclosing member is generally excluded from deliberations and the decision unless the Board decides otherwise.

Section 4

Functions of Authority

The Board must keep minutes of all meetings, confirm each meeting’s minutes at the next meeting, and have the Chairman sign them. The Chairman of the Board must then send the Minister a copy of the minutes once they are confirmed.

Section 5

Consultation and coordination

The Board may regulate its own proceedings, but only subject to this Schedule.

Section 6

Source and current-law status

Source record view

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

Verify current force

The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.

For advice, pleadings, or compliance decisions, retain the official source and confirm the current consolidated provision.

Official record

Source-indexed provision map

Sections and provisions

Search by section, heading, part or exact legal wording. Every result remains linked to the stored source record.

Search within this statute

Search all stored provisions in this version.

Showing 6 of 6 provisions

Provision 4Short titleInterpretation

§ 1Short titleShort title

This section sets rules for how the Board meets, who presides, how special meetings are called, and how notice is given.

1.–(1) The first meeting of the Board shall be convened by the Chairman and subsequently the Board shall meet as often as necessary for the transaction of business at such places and at such times as may be decided upon by the Board, but it shall meet at least once every month. (2) The Chairman shall preside at every meeting of the Board and in his absence the members present may appoint a member from among themselves to preside at that meeting. (3) The Chairman or, in his absence, a member appointed by the Board to act in his place may at any time call a special meeting upon written request by a majority of the members. (4) Notice of a Board meeting shall be given in writing to each member at least five days before the day of the meeting but an urgent meeting may be called at not less than five days’ notice at the request of two or more members. (5) A member of the Board under section 11(1)(a) to(e) may attend meetings of the Board in person or through a dully appointed proxy: 439 Meetings of Board Act No. 5 of 2022 s. 99 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE TANZANIA REVENUE AUTHORITY ACT [CAP. 399 R.E. 2023] Provided that, the appointed proxy shall be of a rank of Director or above. Quorum

Section 1Verify source

§ 2ApplicationProvision

Five members form a quorum for a Board meeting, subject to the cited subparagraph.

2. Subject to subparagraph (4)(b) of paragraph 4 of this Schedule, five members shall form a quorum for a meeting of the Board. Decision of Board Disclosure of interest

Section 2Verify source

§ 3InterpretationInterpretation

Board questions are decided by majority vote of members present; if votes are tied, the chair has a casting vote. The Board may also decide by written circulation, and any member may require the decision to be deferred to a Board meeting.

3.–(1) All questions proposed at a meeting of the Board shall be decided by a majority of the votes of the members present and in the event of an equality of votes, the person presiding shall have a casting vote in addition to his deliberative vote. (2) A decision may be made by the Board without a meeting by circulation of the relevant papers among the members of the Board and by the expression of the views of the majority of the members in writing but any member shall be entitled to require that the decision be deferred and the matter on which a decision is sought be considered at a meeting of the Board.

Section 3Verify source

§ 4Establishment of AuthorityProvision

4.–(1) A member of the Board who has a direct or indirect personal interest in a matter being considered or about to be considered by the Board shall, as soon as possible after the relevant facts have come to his knowledge, disclose the nature of his interest to the Board. (2) A disclosure of interest under subparagraph (1) shall be recorded in the minutes of the meeting of the Board and the member making such disclosure shall not, unless the Board otherwise determines in respect of that matter- (a) be present during any deliberation on the matter by the Board; or (b) take part in the decision of the Board. (3) For the purpose of the making of a decision by the Board under subparagraph (2) in relation to a member who has made a disclosure under subparagraph (1), the member who has made such disclosure shall not- (a) be present during the deliberations of the Board for the making of the determination; or (b) influence any other member or participate in the making by the Board of the determination. (4) When there is no quorum for the continuation of a meeting only because of the exclusion of a member from the deliberations on a matter in which he has disclosed a personal interest, the other members present may- (a) postpone the consideration of the matter until a quorum, without that member, is realised; or (b) proceed to consider and decide the matter as if there was a quorum. 440 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE TANZANIA REVENUE AUTHORITY ACT [CAP. 399 R.E. 2023] Minutes of proceedings

Section 4Verify source

§ 5Functions of AuthorityProvision

5.–(1) The Board shall cause the minutes of all proceedings of its meetings to be recorded and kept and the minutes of each meeting shall be confirmed by the Board at the next meeting and signed by the Chairman of the meeting. (2) The Chairman of the Board shall submit to the Minister a copy of the minutes of each meeting of the Board as soon as the minutes have been confirmed. Residual power of Board to regulate its proceedings

Section 5Verify source

§ 6Consultation and coordinationProvision

The Board may regulate its own proceedings, but only subject to this Schedule.

6. Subject to the provisions of this Schedule, the Board may regulate its own proceedings. 441 ©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.

Section 6Verify source

Legislative relationships

1 referenced instrument

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.

A–F

1 instrument

Board Act
Section 1

Recorded versions and source checkpoint

1 version available in this collection

Current-law checkpoint

Undated version · currentEnglish

This relationship view does not by itself establish whether another instrument remains in force.

Check official source

Source-linked research

Ask AI about this statute

The overview, provisions, and source records above are public. Continue in a separate conversation with this statute’s jurisdiction and source version attached.

Explore more