The Entertainments Tax Act

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CHAPTER 104
THE ENTERTAINMENTS TAX ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
1. Short title.
2. Interpretation.
3. Imposition of tax.
4. Appointment of Commissioner.
5. Payment of tax.
6. Penalty for admission without payment of tax.
7. Exemptions and amendment of First Schedule.
8. Exemption of VAT registered person.
9. Minister may permit single tax on group admission.
10. Power of entry and inspection.
11. Power to accept composition.
12. Evasion of tax.
13. Minister may prohibit entertainment by any person convicted of offence
under this Act.
14. Minimum sentence.
15. Jurisdiction of courts.
16. Evidence.
17. Assessment of tax and recovery of tax assessed.
18. Liability of officers.
19. Liability of employer or principal.
20. Power to compound offences.
21. Regulations.
22. Protection of officers exercising powers under this Act.
23. Repeal.
SCHEDULES

oyer or principal.
20. Power to compound offences.
21. Regulations.
22. Protection of officers exercising powers under this Act.
23. Repeal.
SCHEDULES

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1. This Act may be cited as the Entertainments Tax Act. 2.–(1) In this Act, unless the context requires otherwise-
“admission” means admission as a spectator or audience and
includes an admission to a dance, exhibition, tombola,
meeting or any other scheduled entertainment;
“Commissioner” means the Commissioner for entertainments
tax;
“entertainment” includes any exhibition, performance,
amusement, game or sport to which persons are admitted
whether or not any payment is required to be made for
admission;
“Minister” means the Minister responsible for local
government;
“night club” means a premises or part of premises declared
by the Minister by order in the Gazette to be a night club
for purposes of this Act, and the Minister may by the same
or subsequent order, designate the days of the week and
the time of the day or night during which the premises or
part of the premises shall be deemed to be a night club;
Short title
Interpretation
Act No. 18 of 1991 s. 14
CHAPTER 104
THE ENTERTAINMENTS TAX ACT
An Act to make provision for the entertainments tax.

club;
Short title
Interpretation
Act No. 18 of 1991 s. 14
CHAPTER 104
THE ENTERTAINMENTS TAX ACT
An Act to make provision for the entertainments tax.

[1st July, 1970]
[s. 1]
Acts Nos. 21 of 1970
18 of 1972
10 of 1973
23 of 1973
6 of 1981
1 of 1983
10 of 1987
18 of 1991
24 of 1997

[1st July, 1970]
[s. 1]
Acts Nos. 21 of 1970
18 of 1972
10 of 1973
23 of 1973
6 of 1981
1 of 1983
10 of 1987
18 of 1991
24 of 1997

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THE ENTERTAINMENTS TAX ACT [CAP. 104 R.E.

ia. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.423
THE ENTERTAINMENTS TAX ACT [CAP. 104 R.E.

2023]
“payment for admission” includes a payment by a person
who having been admitted to one part of a place of
entertainment is subsequently admitted to another part
of it whether or not further payment is required for
admission to that other part;
“proprietor” in relation to any entertainment, includes a
person-
(a) who is responsible for the management of the
entertainment;
(b) who organises the entertainment;
(c) at whose invitation persons are admitted to the
entertainment;
(d) who is an employee or agent of the proprietor and
who is responsible for admitting persons to the
entertainment; or
(e) on whose behalf payments for admission to
entertainment are received;
“scheduled entertainment” means-
(a) a class of entertainment specified in Part A of the
First Schedule, where a single person admitted to the
entertainment has been required to make a payment
for admission;
(b) a class of entertainment specified in Part B of the First
Schedule, regardless of the fact that, persons admitted
to the entertainment are admitted without being
required to make any payment for admission.

st
Schedule, regardless of the fact that, persons admitted
to the entertainment are admitted without being
required to make any payment for admission.

(2) Where a person is admitted to a scheduled
entertainment-
(a) by reason of his being a member or a guest of a
member of any body of persons, whether corporate or
unincorporated, and a payment is required to be made
or some other consideration is required to be given for
the membership of that body of persons;
(b) a donation is solicited from that person before, upon or
after his admission to the scheduled entertainment; or

embership of that body of persons;
(b) a donation is solicited from that person before, upon or
after his admission to the scheduled entertainment; or

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THE ENTERTAINMENTS TAX ACT [CAP. 104 R.E. 2023]
(c) an article is offered for sale to the persons admitted to
the entertainment whether immediately before, during
or after the entertainment, at a price higher than the
price at which that article is normally sold,
admission to the scheduled entertainment of that person
shall, for purposes of this Act, be deemed to be an admission
for payment although a payment may not be required to be
made by that person for the admission.

for purposes of this Act, be deemed to be an admission
for payment although a payment may not be required to be
made by that person for the admission.

3.–(1) Subject to the provisions of this Act, there shall be
charged, levied and paid on the admission of a natural person
to a scheduled entertainment, a tax, in this Act referred to as
the entertainments tax, at the rates specified in the Second
Schedule:
Provided that, an entertainments tax shall not be charged,
levied or paid, under this Act on the admission to a scheduled
entertainment-
(a) of a child who is under the apparent age of ten years
unless a payment for admission was made by or on
behalf of that child;
(b) of the proprietor; and
(c) any person lawfully exercising the powers of entry
conferred by section 9. (2) Notwithstanding the provisions of section 4 of the
Provisional Collection of Taxes and Duties Act, where an
order made under section 2 of that Act by reason of which the
rate of entertainments tax payable under this Act is increased
or any new entertainments tax is imposed, expires or ceases to
be of effect, a refund shall not be made of any entertainments
tax paid in compliance with the order which is in excess of
the entertainments tax payable immediately after that order
expires or ceases to be of effect.

paid in compliance with the order which is in excess of
the entertainments tax payable immediately after that order
expires or ceases to be of effect.

4.–(1) An accounting officer for a local government authority
shall be the Commissioner in relation to that local government
authority. Imposition of tax
Cap. 153
Appointment of
Commissioner
Act No. 18 of 1991 s. 14

ll be the Commissioner in relation to that local government
authority. Imposition of tax
Cap. 153
Appointment of
Commissioner
Act No. 18 of 1991 s. 14

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THE ENTERTAINMENTS TAX ACT [CAP. 104 R.E. 2023]
(2) The Commissioner may by writing, delegate any of his
functions under this Act to any public officer. 5.–(1) Subject to sections 9 and 11, the proprietor of a scheduled
entertainment shall not admit a person to the scheduled
entertainment without first issuing him with a ticket which
has been stamped with a previously unused revenue stamp
denoting that, the proper entertainments tax has been paid. (2) This section shall not apply in respect of the admission
of a person-
(a) where by virtue of the proviso of section 3(1), a tax is
not payable in respect of the admission of that person
to the scheduled entertainment; or
(b) where the Commissioner has by way of composition,
agreed to accept a certain lump sum, making it
unnecessary for the proprietor to issue tickets upon
payment of the tax by a person admitted to the
scheduled entertainment. 6.

in lump sum, making it
unnecessary for the proprietor to issue tickets upon
payment of the tax by a person admitted to the
scheduled entertainment. 6.

Where a person is admitted to a scheduled entertainment and
the provisions of section 5 are not complied with in respect of
that admission, the proprietor of the scheduled entertainment
commits an offence and on conviction, shall be liable to a fine
not exceeding twenty thousand shillings or to imprisonment
for a term not exceeding five years or to both. 7.–(1) The Minister may, on application being made to him in
that behalf, declare a scheduled entertainment to be an exempt
entertainment, and where an order is made, entertainments
tax shall not be charged on admission to the entertainment
specified in the order. (2) The Minister may, by order in the Gazette, amend the
First Schedule by deleting from it any item and where the item
is deleted the entertainment to which the item relates shall,
with effect from the date on which that order comes into
operation, cease to be a scheduled entertainment. Payment of tax
Act No. 1 of 1983 s. 8
Penalty for
admission
without payment
of tax
Exemptions and
amendment of
First Schedule
Act No. 18 of 1972 s. 8

Payment of tax
Act No. 1 of 1983 s. 8
Penalty for
admission
without payment
of tax
Exemptions and
amendment of
First Schedule
Act No. 18 of 1972 s. 8

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THE ENTERTAINMENTS TAX ACT [CAP. 104 R.E. 2023]
8. A person who or body of persons which has been registered
under Part IV of the Value Added Tax Act, shall on the coming
into operation of that Act be exempted from paying tax under
this Act. [s. 7A]
9.–(1) Notwithstanding the provisions of section 5, the
Minister may, by order under his hand, provide that, in the
case of a scheduled entertainment specified in the order, two
or more persons may be admitted to the entertainment on a
single ticket. (2) Where the Minister makes an order under subsection
(1), he shall specify in that order or any subsequent order,
the amount of the entertainments tax that shall be charged in
respect of the admission of two or more persons on a single
ticket:
Provided that, the entertainments tax payable on admission
of two or more persons on a single ticket shall not be less than
five shillings. [s.

icket:
Provided that, the entertainments tax payable on admission
of two or more persons on a single ticket shall not be less than
five shillings. [s.

8]
10.–(1) The Commissioner, police officer or other person
authorised in that behalf by the Commissioner may enter
any place of scheduled entertainment while an entertainment
is proceeding, and may enter any place ordinarily used,
or reasonably believed to be ordinarily used, as a place
of entertainment at a reasonable time for the purpose of
ascertaining whether or not the provisions of this Act or any
regulations made under it are being complied with. (2) A person who prevents or obstructs the entry of the
Commissioner or a police officer or a person duly authorised
by the Commissioner, commits an offence and on conviction,
Exemption of
VAT
registered
person
Act No. 24 of 1997 s.73
Cap 148
Minister may
permit single
tax on group
admission
Power of entry
and inspection

on,
Exemption of
VAT
registered
person
Act No. 24 of 1997 s.73
Cap 148
Minister may
permit single
tax on group
admission
Power of entry
and inspection

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.427
THE ENTERTAINMENTS TAX ACT [CAP. 104 R.E. 2023]
shall be liable to a fine not exceeding ten thousand shillings or
to imprisonment for a term not exceeding two years or to both. [s. 9]
11. The Commissioner may in his discretion accept in
respect of any scheduled entertainment a lump sum by way
of composition for or in lieu of entertainments tax in any
case where, by reason of the smallness of the sum likely to be
payable or for any other reason, he deems it expedient so to do. [s. 10]
12. A proprietor of a scheduled entertainment, who, with
intent to avoid payment of entertainments tax, does or permits
or causes to be done any act or thing, commits an offence and
on conviction, shall be liable to a fine not exceeding twenty
thousand shillings or to imprisonment for a term not exceeding
five years or to both. [s.

n conviction, shall be liable to a fine not exceeding twenty
thousand shillings or to imprisonment for a term not exceeding
five years or to both. [s.

11]
13.–(1) Where a proprietor of a scheduled entertainment is
convicted of an offence under this Act or under any regulations
made under it, the Minister may, by order published in the
Gazette, order that the proprietor shall not, for a period as
may be specified in the order, manage, direct or assist in the
direction or management of, or permit in any premises under
his control or management, any scheduled entertainment. (2) A person in respect of whom an order under subsection
(1) is made shall, where he contravenes any of the provisions
of the order, commit an offence and on conviction, shall be
liable to a fine not exceeding twenty thousand shillings or for
imprisonment to a term not exceeding five years or to both. (3) Where an order is made under subsection (1) pursuant
to a conviction and the conviction is, on appeal or revision, set
aside and a conviction for any other offence under this Act or
under any regulations made under it is not substituted for it,
Power to accept
composition
Evasion of tax
Minister
may prohibit
entertainment
by any person
convicted of
offence under
this Act

t substituted for it,
Power to accept
composition
Evasion of tax
Minister
may prohibit
entertainment
by any person
convicted of
offence under
this Act

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THE ENTERTAINMENTS TAX ACT [CAP. 104 R.E. 2023]
the order shall cease to have effect and deemed never to have
been made. [s. 12]
14. A person convicted of an offence under this Act or under
any regulations made under it shall not be sentenced to a fine
of less than five hundred shillings or to imprisonment for a
term of less than fourteen days. [s. 13]
15. Where a person is convicted of an offence under this Act or
under any regulations made under it by a court presided over
by a resident magistrate, that court may, notwithstanding the
provisions of section 8 of the Criminal Procedure Act, impose
the maximum fine prescribed for the offence. [s. 14]
16. In the proceedings under this Act or under any regulations
made under it, the burden to prove that, the entertainments tax
has been paid or is not payable shall be on the person charged. [s.

er any regulations
made under it, the burden to prove that, the entertainments tax
has been paid or is not payable shall be on the person charged. [s.

15]
17.–(1) Where the Commissioner has reason to believe that,
persons have been admitted to a scheduled entertainment
without tickets having been issued to them in accordance with
the provisions of section 5, the Commissioner shall have the
power to demand from the proprietor any sum of money which
the Commissioner may reasonably believe to be the amount of
the entertainments tax which would have been payable had the
proprietor complied with the provisions of section 5. (2) A demand under subsection (1) shall be made by notice
in writing and upon the notice being served on the proprietor,
the sum of money demanded shall be a debt due to the
Government and shall be recoverable by a suit at the instance
of the Commissioner. (3) In a suit under this section, the burden to prove that-
Minimum
sentence
Jurisdiction of
courts
Cap. 20
Evidence
Assessment of tax
and recovery of
tax assessed

under this section, the burden to prove that-
Minimum
sentence
Jurisdiction of
courts
Cap. 20
Evidence
Assessment of tax
and recovery of
tax assessed

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THE ENTERTAINMENTS TAX ACT [CAP. 104 R.E. 2023]
(a) the entertainments tax payable would have been less
than the amount demanded by the Commissioner; or
(b) there has been no contravention of the provisions of
section 5,
shall be on the defendant. (4) The fact that, a demand has been made under this section
or that a payment has been made or recovered pursuant to the
demand, shall not affect any criminal liability for any offence
under this Act of the person from whom the demand is made
or by or from whom the payment is made or recovered. [s. 16]
18.

l liability for any offence
under this Act of the person from whom the demand is made
or by or from whom the payment is made or recovered. [s. 16]
18.

Where an offence under this Act is committed by a body
corporate, then as well as the body corporate, any person who,
at the time of the commission of the offence was concerned, as
a director or an officer, with the management of the affairs of
that body corporate, commits an offence and shall be liable to be
proceeded against and punished accordingly unless he proves
to the satisfaction of the court that, he had no knowledge, and
could not by the exercise of reasonable diligence have had
knowledge, of the commission of the offence. [s. 17]
19. Where an offence under this Act is committed by a person
as an agent or employee then, as well as the agent or employee,
the principal or employer commits the offence and shall be
liable to be proceeded against and punished accordingly
unless he proves to the satisfaction of the court that, he had
no knowledge, and could not by the exercise of reasonable
diligence have had knowledge, of the commission of the
offence. [s.

f the court that, he had
no knowledge, and could not by the exercise of reasonable
diligence have had knowledge, of the commission of the
offence. [s.

18]
20.–(1) The Commissioner or a person authorised in that
behalf by the Commissioner in writing, may where he is
satisfied that, a person has committed an offence under this
Liability of
officers
Liability of
employer or
principal
Power to
compound
offences

he is
satisfied that, a person has committed an offence under this
Liability of
officers
Liability of
employer or
principal
Power to
compound
offences

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THE ENTERTAINMENTS TAX ACT [CAP. 104 R.E. 2023]
Act or under regulations made under it, compound the offence
by accepting from that person a sum of money:
Provided that:
(a) the sum of money shall not be less than fifty shillings or
more than five hundred shillings;
(b) the power conferred by this section shall only be
exercised where the person admits in writing that, he
has committed the offence and agrees in writing that
the offence be dealt with under this section; and
(c) the person exercising the power conferred by this
section shall give the person from whom he receives
that sum of money a receipt for it and shall, where
the power is exercised by a person other than the
Commissioner, as soon as may be practicable, report
the exercise of that power to the Commissioner.

the power is exercised by a person other than the
Commissioner, as soon as may be practicable, report
the exercise of that power to the Commissioner.

(2) Where an offence under this Act or under any
regulations made under it, is compounded in accordance with
the provisions of subsection (1) and proceedings are brought
against the offender for the same offence, it shall be a good
defence where the offender proved to the satisfaction of the
court that, the offences with which he is charged have been
compounded under subsection (1). (3) Where a person is aggrieved by any order made under
subsection (1), he may, within thirty days of the order being
made, appeal against that order to the High Court and the
provisions of Part X of the Criminal Procedure Act shall apply,
mutatis mutandis, to the appeal as if it were an appeal against
sentence passed by a district court in the exercise of its original
criminal jurisdiction. [s. 19]
21.–(1) The Minister may make regulations for the better
carrying into effect of the purposes of this Act and, without
prejudice to the generality of that power, the regulations may
provide for-
Cap. 20
Regulations

g into effect of the purposes of this Act and, without
prejudice to the generality of that power, the regulations may
provide for-
Cap. 20
Regulations

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THE ENTERTAINMENTS TAX ACT [CAP. 104 R.E. 2023]
(a) securing the payment of entertainments tax;
(b) the use of tickets covering the payment of two or more
persons;
(c) requiring proprietors of scheduled entertainments to
submit returns; and
(d) prescribing the form, the manner and the intervals at
which, and the officers to whom, the returns shall be
submitted. (2) The regulations made under subsection (1) may impose
penalties for their breach not exceeding a fine of five thousand
shillings or imprisonment for a term of one year or to both. [s. 20]
22. A matter or thing done by the Commissioner or any other
public officer shall not subject the Permanent Secretary to the
Treasury or any other public officer to any action, liability,
claim or demand of any kind if done bona fide in the execution
or purported execution of the provisions of this Act. [s. 21]
23. Repeals [the Entertainments Tax Act, 1963]. [s.

d if done bona fide in the execution
or purported execution of the provisions of this Act. [s. 21]
23. Repeals [the Entertainments Tax Act, 1963]. [s.

22]
FIRST SCHEDULE
(Made under section 2(1))
PART A
(i) Cinematographic exhibitions; and
(ii) any theatrical or musical performance in Films and
Stage Plays Act. PART B
A scheduled entertainment or any ball or dance taking place in a night
club. Protection of
officers exercising
powers under
this Act
Repeal
R.L. Cap. 528
Act No. 23 of 1973 Sch. Cap. 230

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THE ENTERTAINMENTS TAX ACT [CAP. 104 R.E. 2023]
SECOND SCHEDULE
(Made under section 3(1))
RATE OF TAX
(a) Shs. 15/= for every admission to a cinematographic exhibition
or a scheduled entertainment taking place in a night club;
and
(b) Shs. 5/= for any other scheduled entertainment.
Acts Nos.
6 of 1981 s. 3
10 of 1987 s. 11