The International Development Association Act

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CHAPTER 350
THE INTERNATIONAL DEVELOPMENT
ASSOCIATION ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
1. Short title.
2. Interpretation.
3. Approval of Agreement.
4. Financial and other provisions.
SCHEDULE

LATION]
Arrangement of Sections
Section Title
1. Short title.
2. Interpretation.
3. Approval of Agreement.
4. Financial and other provisions.
SCHEDULE

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WHEREAS on the twenty-sixth day of January, 1960,
the Executive Directors of the International Bank for
Reconstruction and Development approved Articles of
Agreement, hereafter in this Act referred to as the Agreement
providing for the establishment and operation of an
international body to be called the International Development
Association, hereafter in this Act referred to as the Association:
AND WHEREAS copies of the text of the Agreement have
been laid before the National Assembly:
AND WHEREAS it is expedient that Tanzania becomes a
member of the Association and that provision be made for
acceptance by Tanzania of the Agreement and for carrying
out the obligations of Tanzania under it:
1. This Act may be cited as the International Development
Association Act. 2. In this Act, unless the context otherwise requires-
“Agreement” means the Articles of Agreement establishing
the Association;
“Association” means the International Development
Association;
“Minister” means the Minister responsible for finance.

nt establishing
the Association;
“Association” means the International Development
Association;
“Minister” means the Minister responsible for finance.

Short title
Interpretation
CHAPTER 350
THE INTERNATIONAL DEVELOPMENT ASSOCIATION ACT
An Act to make provision with respect to acceptance by the Government
of an international agreement for the establishment and operation of an
International Development Association. [13th July, 1962]
R.L. Cap. 472
Act No. 28 of 1962

national agreement for the establishment and operation of an
International Development Association. [13th July, 1962]
R.L. Cap. 472
Act No. 28 of 1962

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THE INTERNATIONAL DEVELOPMENT ASSOCIATION ACT [CAP. 350 R.E. 2023]
3. Acceptance by the Government of the Agreement is hereby
approved and the acceptance shall be signified by the Minister
on behalf of the Government. 4.–(1) The subsequent provisions of this section shall come
into operation on the date on which the acceptance of the
Agreement is signified by the Minister on behalf of the
Government. (2) There shall be charged on and paid out of the
Consolidated Fund without further appropriation than this
Act all sums required for the purpose of making payments on
behalf of the Government-
(a) in respect of subscriptions payable to the Association
under Article II and Article III of the Agreement;
(b) under paragraph (a) of section 2 of Article IV of the
Agreement which relates to falls in the par or foreign
exchange value of currencies of members of the
Association; and
(c) under section 4 of Article VII of the Agreement
which relates to the cessation of membership of the
Association.

f members of the
Association; and
(c) under section 4 of Article VII of the Agreement
which relates to the cessation of membership of the
Association.

(3) The Minister may, on behalf of the Government, create
and issue to the Association, in the form which he thinks fit,
any non-interest-bearing and non-negotiable notes or other
obligations which are provided for by paragraph (e) of section
(2) of Article II of the Agreement, and any sums payable under
the notes or obligations so created and issued shall be charged
on and paid out of the Consolidated Fund. (4) For the purposes of providing any sum required for
making any payment under this section, the Minister may,
on behalf of the Government, raise loans by the creation and
issue of securities bearing rates of interest and subject to any
conditions as to repayment, redemption or otherwise which he
may think fit and the principal and interest of these securities
and the charges and expenses incurred in connection with their
issue shall be charged on and paid out of the Consolidated Fund. Approval of
Agreement
Financial and
other provisions

ncurred in connection with their
issue shall be charged on and paid out of the Consolidated Fund. Approval of
Agreement
Financial and
other provisions

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THE INTERNATIONAL DEVELOPMENT ASSOCIATION ACT [CAP. 350 R.E. 2023]
(5) Monies received by the Government from the
Association or raised under subsection (4) shall be paid into
and form part of the Consolidated Fund and shall be available
in the same manner as that Fund is available. (6) The provisions of the Agreement set out in the Schedule
to this Act shall have the force of law in Tanzania:
Provided that, nothing in section 9 of Article VIII of the
Agreement shall be construed as-
(a) entitling the Association to import goods free of customs
duty without any restriction on their subsequent sale in
the country to which they were imported;
(b) conferring on the Association any exemption from
taxes or duties which form part of the price of goods
sold; or
(c) conferring on the Association any exemption from
taxes or duties which are in fact no more than charges
for services rendered.

e of goods
sold; or
(c) conferring on the Association any exemption from
taxes or duties which are in fact no more than charges
for services rendered.

SCHEDULE
(Made under section 4(6))
INTERNATIONAL DEVELOPMENT ASSOCIATION - ARTICLES
OF AGREEMENT
PROVISIONS OF AGREEMENT WHICH ARE TO HAVE
THE FORCE OF LAW
ARTICLE VIII
Status, Immunities and Privileges
Status of
Association
Section 2. The Association shall possess full juridical
personality and, in particular, the capacity-
(i) to contract;
(ii) to acquire and dispose of immovable and
movable property;
(iii)to institute legal proceedings.

and, in particular, the capacity-
(i) to contract;
(ii) to acquire and dispose of immovable and
movable property;
(iii)to institute legal proceedings.

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THE INTERNATIONAL DEVELOPMENT ASSOCIATION ACT [CAP. 350 R.E. 2023]
Position of
Association with
regard to judicial
process
Section 3. Actions may be brought against the Association
only in a court of competent jurisdiction in the territories
of a member in which the Association has an office, has
appointed an agent for the purpose of accepting service or
notice of process, or has issued or guaranteed securities. No action shall, however, be brought by members or
persons acting for or deriving claims from members. The property and assets of the Association shall, whereso
ever located and by whomsoever held, be immune from
all forms of seizure, attachment or execution before the
delivery of final judgment against the Association. Immunity of assets
from seizure
Section 4. Property and assets of the Association,
wherever located and by whomsoever held, shall
be immune from search, requisition, confiscation,
expropriation or any other form of seizure by executive or
legislative action. Immunity of
archives
Section 5.

from search, requisition, confiscation,
expropriation or any other form of seizure by executive or
legislative action. Immunity of
archives
Section 5.

The archives of the Association shall be
inviolable. Freedom of assets
from restrictions
Section 6. To the extent necessary to carry out the
operations provided for in this Agreement and subject
to the provisions of this Agreement, all property and
assets of the Association shall be free from restrictions,
regulations, controls and moratoria of any nature. Privilege for
communications
Section 7. The official communications of the Association
shall be accorded by each member the same treatment
that it accords to the official communications of other
members. Immunities
and privileges
of officers and
employees
Section 8.

ber the same treatment
that it accords to the official communications of other
members. Immunities
and privileges
of officers and
employees
Section 8.

All Governors, Executive Directors, alternates,
officers and employees of the Association-
(i) shall be immune from legal process with respect to acts
performed by them in their official capacity except when
the Association waives this immunity;
(ii) not being local nationals, shall be accorded the
same immunities from immigration restrictions, alien
registration requirements and national service obligations
and the same facilities as regards exchange restrictions as
are accorded by members to the representatives, officials,
and employees of comparable rank of other members;
(iii) shall be granted the same treatment in respect
of travelling facilities as is accorded by members to
representatives, officials and employees of comparable
rank of other members.

eatment in respect
of travelling facilities as is accorded by members to
representatives, officials and employees of comparable
rank of other members.

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THE INTERNATIONAL DEVELOPMENT ASSOCIATION ACT [CAP. 350 R.E. 2023]
Immunities from
Taxation
Section 9. (a) The Association, its assets, property, income
and its operations and transactions authorised by this
Agreement, shall be immune from all taxation and from
all customs duties. The Association shall also be immune
from liability for the collection or payment of any tax or
duty. (b) No tax shall be levied on or in respect of salaries
and emoluments paid by the Association to Executive
Directors, alternates, officials or employees of the
Association who are not local citizens, local subjects, or
other local nationals.

on to Executive
Directors, alternates, officials or employees of the
Association who are not local citizens, local subjects, or
other local nationals.

(c) No taxation of any kind shall be levied on any
obligation or security issued by the Association (including
any dividend or interest thereon) by whomsoever held-
(i) which discriminates against such obligation or security
solely because it is issued by the Association; or
(ii) if the sole jurisdictional basis for such taxation is the
place or currency in which it is issued, made payable or
paid, or the location of any office or place of business
maintained by the Association. (d) No taxation of any kind shall be levied on any
obligation or security guaranteed by the Association
(including any dividend or interest thereon) by
whomsoever held-
(i) which discriminates against such obligation or security
solely because it is guaranteed by the Association; or
(ii) if the sole jurisdictional basis for such taxation is the
location of any office or place of business maintained by
the Association.