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legal-2026.07.26-907

  1. Provision text match · Tanzania · en

    The Tax Administration (Tax Ombudsman Service Complaint Procedure) Regulations, 2022

    The Tax Administration (Tax Ombudsman Service Complaint Procedure) Regulations, 2022

    unknown Regulation Section 3 — Interpretation

    Interpretation

    3. In these Regulations, unless the context otherwise requires- “Act” means the Tax Administration Act; “Authorized representative” means any person, other legal practitioner, duly authorized by a complainant to act on his behalf and represent him before the Ombudsman; than a Cap. 399 Tanzania Revenue Authority Act; “Authority” means the Tanzania Revenue Aut

    Topics: administrative complaints, administrative procedure, appeals, complaint determination

  2. Provision text match · Tanzania · en

    The Value Added Tax (Exemption Management Procedures) Regulation, 2021

    The Value Added Tax (Exemption Management Procedures) Regulation, 2021

    unknown Regulation Section 3 — In these Regulations, unless the context requires

    In these Regulations, unless the context requires

    3. In these Regulations, unless the context requires otherwise: Cap. 148 Cap. 399 Act; “Act” means the Value Added Tax Act; “applicant” has the meaning ascribed to it under the “Commissioner General” has the meaning ascribed to it under the Tanzania Revenue Authority Act; “tax” means value added tax; and “Minister” means the Minister responsible for finance.

    Topics: VAT, VAT exemption, VAT exemption reporting, application filing

  3. Provision text match · Tanzania · en

    The Income Tax (Exemption) (Corporate Tax) (Construction, Testing and Commissioning of Water Supply Schemes at Kilwa Masoko

    The Income Tax (Exemption) (Corporate Tax) (Construction, Testing and Commissioning of Water Supply Schemes at Kilwa Masoko

    unknown Act or statute Section 2 — The principal Order is amended in the title by

    The principal Order is amended in the title by

    2. The principal Order is amended in the title by and deleting “WITHHOLDING TAX” substituting for them the words “CORPORATE TAX”. the words

    Topics: corporate tax, exemptions, regulatory drafting, tax

  4. Provision text match · Tanzania · en

    The Income Tax (Exemption) (Withholding Tax on Dividends) (Development and Operation

    The Income Tax (Exemption) (Withholding Tax on Dividends) (Development and Operation

    unknown Act or statute Section 1 — This Order may be cited as the Income Tax

    This Order may be cited as the Income Tax

    1. This Order may be cited as the Income Tax on Dividends) (Exemption) (Development and Operation of a Modern Industrial Park Infrastructure Project) (M/S Sino Tan Kibaha Industrial Park Limited) Order, 2023 and shall be deemed to have come into operation on the 25th day of August, 2023. Tax Exemption

    Topics: dividends, exemption, tax, withholding tax

  5. Provision text match · Tanzania · en

    The Income Tax (Exemption) (Withholding Tax on Engineering Consultancy and Project Construction

    The Income Tax (Exemption) (Withholding Tax on Engineering Consultancy and Project Construction

    unknown Act or statute Section 1 — This Order may be cited as the Income Tax

    This Order may be cited as the Income Tax

    1. This Order may be cited as the Income Tax (Withholding Tax on Engineering (Exemption) Consultancy and Project Construction Services) (Establishment of Sugarcane Farming and Operating Sugar Manufacturing Plant Project) (M/S Kagera Sugar Limited) Order, 2025 and shall be deemed to have come into operation on the 28th day of June, 2024.

    Topics: construction, consultancy, engineering services, expiration

  6. Provision text match · Tanzania · en

    The Income Tax (Exemption) (Withholding Tax) (Construction, Testing and Commissioning of Water Supply

    The Income Tax (Exemption) (Withholding Tax) (Construction, Testing and Commissioning of Water Supply

    unknown Act or statute Section 2 — The principal Order is amended in paragraph 1 by deleting

    The principal Order is amended in paragraph 1 by deleting

    2. The principal Order is amended in paragraph 1 by deleting the words “Corporate Tax” and substituting for them the words “Withholding Tax”. Dodoma, 6th June, 2024 MWIGULU LAMECK NCHEMBA MADELU Minister for Finance 2

    Topics: amendment, exemptions, tax, withholding tax

  7. Provision text match · Tanzania · en

    THE INCOME TAX (EXEMPTION) (CORPORATE TAX) (CONSTRUCTION OF KAHAMABULYANHULU- KAKOLA ROAD) (M/S NORTH MARA GOLD MINE LIMITED) ORDER, 2024

    THE INCOME TAX (EXEMPTION) (CORPORATE TAX) (CONSTRUCTION OF KAHAMABULYANHULU- KAKOLA ROAD) (M/S NORTH MARA GOLD MINE LIMITED) ORDER, 2024

    unknown Order Section 1 — This Order may be cited as the Income Tax

    This Order may be cited as the Income Tax

    1. This Order may be cited as the Income Tax (Exemption) (Corporate Tax) (Construction of Kahama- Bulyanhulu-Kakola Road) (M/S North Mara Gold Mine Limited) Order, 2024 and shall be deemed to have come into operation on the 21st day of June, 2024. Exemption

    Topics: exemption, income tax exemption, regulatory exemption expiry, tax

  8. Provision text match · Tanzania · en

    The Banking and Financial Institutions (Compulsory Liquidation) Regulations, 2024

    The Banking and Financial Institutions (Compulsory Liquidation) Regulations, 2024

    unknown Regulation Section 6 — Section 6

    Section 6

    6. If the total amount shown above includes tax, please show: (a) the amount of tax; and (b) the amount of claim net of tax.

    Topics: administrative expenses, application, asset and liability reporting, asset control

  9. Provision text match · Tanzania · en

    The Income Tax (Exemption) (Withholding Tax on Interest on Loans from Foreign Financial Institutions) (Development and Operation of a Modern Industrial ]

    The Income Tax (Exemption) (Withholding Tax on Interest on Loans from Foreign Financial Institutions) (Development and Operation of a Modern Industrial ]

    unknown Act or statute Section 1 — This Order may be cited as the Income Tax

    This Order may be cited as the Income Tax

    1. This Order may be cited as the Income Tax (Exemption) (Withholding Tax on Interest on Loans from Foreign Financial Institutions) (Development and Operation of a Modern Industrial Park Infrastructure Project) (M/S Sino Tan Kibaha Industrial Park Limited) Order, 2023 and shall be deemed to have come into operation on the 25th day of August, 2023.

    Topics: exemption, expiration of exemption, foreign financial institutions, industrial park project

  10. Provision text match · Tanzania · en

    The Income Tax (Exemption) (Corporate Tax) (Construction, Testing and Commissioning of Water Supply Schemes at Ifakara, Chunya

    The Income Tax (Exemption) (Corporate Tax) (Construction, Testing and Commissioning of Water Supply Schemes at Ifakara, Chunya

    unknown Act or statute Section 3 — This Order shall expire after M/S Larsen and Toubro

    This Order shall expire after M/S Larsen and Toubro

    3. This Order shall expire after M/S Larsen and Toubro have been cleared from corporate tax and repatriated income tax liability accrued from the Construction, Testing and Commissioning of Water Supply Schemes at Ifakara, Chunya, Rujewa, Wanging’ombe, Makambako and Njombe Towns in Package III Project. Dodoma, MWIGULU LAMECK NCHEMBA MADELU, 18th June, 2023 Mi

    Topics: construction project, corporate income tax, corporate tax exemption, income tax exemption

  11. Provision text match · Tanzania · en

    THE VALUE ADDED TAX (EXEMPTION)

    THE VALUE ADDED TAX (EXEMPTION)

    unknown Act or statute Section 1 — This Order may be cited as the Value Added Tax

    This Order may be cited as the Value Added Tax

    1. This Order may be cited as the Value Added Tax (Exemption) (Construction of Julius Nyerere Hydropower Project) (Tanzania Electric Supply Company Limited (TANESCO)) Order, 2020. Interpretation Cap. 148

    Topics: DC system, VAT, VAT exemption, VAT exemption schedule

  12. Provision text match · Tanzania · en

    THE VALUE ADDED TAX (EXEMPTION)

    THE VALUE ADDED TAX (EXEMPTION)

    unknown Act or statute Section 1 — This Order may be cited as the Value Added Tax

    This Order may be cited as the Value Added Tax

    1. This Order may be cited as the Value Added Tax (Exemption) (Skills for Employment Tanzania (SET) Program) (Ministry of Education, Science and Technology) Order, 2020 and shall be deemed to have come into operation on the 6th August, 2020. Exemption Conditions

    Topics: exemption, exemptions, instrument expiry, tax

  13. Provision text match · Tanzania · en

    THE VALUE ADDED TAX (EXEMPTION) (CONSTRUCTION OF EMERGENCY MEDICAL DEPARTMENT(EMD) ) (NJOMBE REGIONAL HOSPITAL) (AMENDMENT) ORDER, 2020

    THE VALUE ADDED TAX (EXEMPTION) (CONSTRUCTION OF EMERGENCY MEDICAL DEPARTMENT(EMD) ) (NJOMBE REGIONAL HOSPITAL) (AMENDMENT) ORDER, 2020

    unknown Order Section 1 — This Order may be cited as the Value Added Tax

    This Order may be cited as the Value Added Tax

    1. This Order may be cited as the Value Added Tax of Emergency Medical (Exemption) Regional Department(EMD)) Hospital)(Amendment) Order, 2020 and shall be read together with (Exemption) (Construction of Emergency Medical Department(EMD)) (Njombe Regional Hospital)Order,2020 hereinafter referred to as the "principal Order". the Value Added Tax (Njombe Amendme

    Topics: amendment, exemption, government administration, tax

  14. Provision text match · Tanzania · en

    The Bank of Tanzania Act

    The Bank of Tanzania Act

    unknown Act or statute Section 22 — (1) The Bank shall be exempt from payment of any taxes,

    (1) The Bank shall be exempt from payment of any taxes,

    22.–(1) The Bank shall be exempt from payment of any taxes, levies or duties in respect of its profits, operations, capital, property or documents or any transaction, deed, agreement or promissory note to which it is a party. (2) The Bank shall be exempt from the payment of stamp or other duties in respect of notes and coins issued as currency. Exemption fro

    Topics: account services, allowances, annual reporting, appointment

  15. Provision text match · Tanzania · en

    The Petroleum (Lubricant Operations) Rules, 2022

    The Petroleum (Lubricant Operations) Rules, 2022

    unknown Rule Section 2 — Certified copy of tax Clearance in respect of the licensed facility

    Certified copy of tax Clearance in respect of the licensed facility

    2. Certified copy of tax Clearance in respect of the licensed facility;

    Topics: address information, administrative forms, agreement, anti-corruption

  16. Provision text match · Tanzania · en

    THE VALUE ADDED TAX (EXEMPTION)

    THE VALUE ADDED TAX (EXEMPTION)

    unknown Act or statute Section 1 — (1) This Order may be cited as the Value Added Tax

    (1) This Order may be cited as the Value Added Tax

    1.-(1) This Order may be cited as the Value Added Tax (Exemption) (Enhancing the Competitiveness of Small Holder Rice Farmers in Morogoro) (M/S Aghakhan Foundation) (Amendment) Order, 2020 and shall be read together with the Value Added Tax (Exemption) (Enhancing the Competitiveness of Small Holder Rice Farmers in Morogoro) (M/S Aghakhan Foundation) Order, 2

    Topics: commencement, expiry, tax, value added tax

  17. Provision text match · Tanzania · en

    Finance Act 2025

    Finance Act 2025

    unknown Act or statute Section 35 — This Part shall be read as one with the Export Tax

    This Part shall be read as one with the Export Tax

    35. This Part shall be read as one with the Export Tax Act, hereinafter referred to as the “principal Act”.

    Topics: VAT amendment, VAT registration, accommodation marketplace payment services, account operations

  18. Provision text match · Tanzania · en

    THE VALUE ADDED TAX (EXEMPTION)

    THE VALUE ADDED TAX (EXEMPTION)

    unknown Act or statute Section 1 — This Order may be cited as the Value Added Tax

    This Order may be cited as the Value Added Tax

    1. This Order may be cited as the Value Added Tax (Exemption) (Construction of New Selander Bridge) (Tanzania National Roads Agency (TANROADS)) Order, 2020. Interpretations

    Topics: VAT exemption, construction, construction procurement, construction project procurement

  19. Provision text match · Tanzania · en

    THE VALUE ADDED TAX (EXEMPTION)

    THE VALUE ADDED TAX (EXEMPTION)

    unknown Act or statute Section 1 — This Order may be cited as the Value Added Tax

    This Order may be cited as the Value Added Tax

    1. This Order may be cited as the Value Added Tax (Kenya-Tanzania Power Interconnection Project) (KTPIP) including (Iringa-Shinyanga Backbone Transmission Investment Project) (Tanzania Electric Supply Company Limited (TANESCO) (M/S Kalpataru Power Transmission Limited) (Amendment) Order, 2020 and shall be read together with the Value Added Tax (Exemption) (K

    Topics: citation, company, energy, public utilities

  20. Provision text match · Tanzania · en

    THE VALUE ADDED TAX (EXEMPTION)

    THE VALUE ADDED TAX (EXEMPTION)

    unknown Act or statute Section 1 — This Order may be cited as the Value Added Tax

    This Order may be cited as the Value Added Tax

    1. This Order may be cited as the Value Added Tax (Exemption) (Construction of Water Supply System for Mututu and Nandambi in Lindi Municipality) (M/S Halem Construction Company Limited) (Amendment) Order, 2020 and shall be read together with Value Added Tax (Exemption) (Construction of Water Supply System for Mututu and Nandambi in Lindi Municipality) (M/S

    Topics: amendment, construction, tax, water supply