The Joint Finance Commission Act

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CHAPTER 140
THE JOINT FINANCE COMMISSION ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
part i
PRELIMINARY PROVISIONS
1. Short title.
2. Application.
3. Interpretation.
part ii
THE COMMISSION
4. Composition.
5. Qualifications.
6. Tenure of office.
7. Functions of Commission.
8. Commission to act independently.
9. Commission to regulate its procedure.
10. Role of Minister.
11. Secretariat.
12. Staff of Commission.
13. Consultations.
part iii
PROCEDURE OF THE COMMISSION
14. Meetings of Commission.
15. Quorum.
16. Decision of Commission.
17. Vacancy.
18. Minutes of proceedings.

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16
part iv
FINANCIAL PROVISIONS
19. Funds.
20. Financial year.
21. Accounts and audit.
22. Allowances and remuneration.
23. Power to make regulations.

16
part iv
FINANCIAL PROVISIONS
19. Funds.
20. Financial year.
21. Accounts and audit.
22. Allowances and remuneration.
23. Power to make regulations.

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PART I
PRELIMINARY PROVISIONS
1. This Act may be cited as the Joint Finance Commission Act. 2. This Act shall apply to Mainland Tanzania as well as to
Tanzania Zanzibar. 3. In this Act, unless the context requires otherwise-
“Account” means the Joint Finance Account provided for by
Article 133 of the Constitution;
“Chairman” means the Chairman of the Commission and
includes the Vice-Chairman when discharging the
functions of the Chairman;
“Commission” means the Joint Finance Commission
established by Article 134 of the Constitution;
“Constitution” means the Constitution of the United
Republic of Tanzania, 1977;
“Governments” means the Government of the United
Republic and the Revolutionary Government of Zanzibar;
“member” in relation to the Commission, means a member
of the Commission and includes the Chairman;
“Minister” means the Minister responsible for finance in the
Government of the United Republic. Short title
Application
Interpretation
Cap. 2
Cap.

an;
“Minister” means the Minister responsible for finance in the
Government of the United Republic. Short title
Application
Interpretation
Cap. 2
Cap.

2
CHAPTER 140
THE JOINT FINANCE COMMISSION ACT
An Act to provide for the composition of, functions and procedure of the
Joint Finance Commission and for connected matters. [3rd March, 2003]
[GN. No. 143 of 2003]
Acts Nos. 14 of 1996
19 of 2004
11 of 2005

rocedure of the
Joint Finance Commission and for connected matters. [3rd March, 2003]
[GN. No. 143 of 2003]
Acts Nos. 14 of 1996
19 of 2004
11 of 2005

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18
PART II
THE COMMISSION
4.–(1) The Commission shall consist of-
(a) Chairman and Vice-chairman, both of whom shall be
appointed by the President; and
(b) five other members who shall be appointed by the
President. (2) Where the Chairman is a person who hails from one
part of the United Republic, the Vice-Chairman shall be a
person who hails from the other part of the Union. 5. In appointing members under section 4, the President
shall take into account a person’s knowledge and experience
in financial, economic, law, commerce, administration and
public affairs generally. 6.–(1) A member of the Commission shall hold office for a
term of five years, and shall be eligible for re-appointment. (2) A person who becomes a member by virtue of the office
he holds shall continue to be such member for as long as he
holds that office, and his successor in that office shall also
succeed him as a member.

ce
he holds shall continue to be such member for as long as he
holds that office, and his successor in that office shall also
succeed him as a member.

(3) The President may terminate the appointment of any
member for-
(a) failure to discharge the functions of the office of the
Commission;
(b) misconduct; or
(c) any other sufficient cause. 7. The Commission shall be the principal advisory organ to
the Governments on the fiscal system of the United Republic
in respect of revenues, expenditure and other moneys payable
to the account by each Government. Composition
Qualifications
Tenure of office
Functions of
Commission

revenues, expenditure and other moneys payable
to the account by each Government. Composition
Qualifications
Tenure of office
Functions of
Commission

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THE JOINT FINANCE COMMISSION ACT [CAP. 140 R.E. 2023]
8. Subject to the provisions of this Act, the Commission shall,
in the performance of its functions, act independently. 9. Notwithstanding provisions of section 8, the Commission
shall, subject to the approval of the Minister, regulate its own
procedure for the performance of its functions. 10. It shall be the duty of the Minister to ensure proper discharge
of the functions of the Commission, and the Minister shall be
responsible for the management of affairs of the Commission. 11.–(1) There is hereby established a Secretariat of the
Commission which shall, subject to this Act, be the executive
organ of the Commission.

ssion. 11.–(1) There is hereby established a Secretariat of the
Commission which shall, subject to this Act, be the executive
organ of the Commission.

(2) The Secretariat shall consist of the following members:
(a) Secretary to the Commission appointed by the
President;
(b) the Governor of the Bank of Tanzania or his
representative;
(c) the Commissioner-General of the Tanzania Revenue
Authority or his representative;
(d) the Commissioner-General of the Internal Revenue,
Zanzibar, or his representative; and
(e) such other members as the Commission may deem fit. 12. The Commission may, appoint such number of persons to
serve as officers of the Commission as may be necessary for the
effective performance of its functions. 13. For the purposes of securing the effective, efficient and
timely discharge by the Commission of its functions, there
shall be held regular consultations between the Ministers of
finance of the Governments. Commission to
act independently
Commission
to regulate its
procedure
Role of Minister
Secretariat
Staff of
Commission
Consultations

f the Governments. Commission to
act independently
Commission
to regulate its
procedure
Role of Minister
Secretariat
Staff of
Commission
Consultations

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PART III
PROCEDURE OF THE COMMISSION
14.–(1) The Commission shall meet as often as necessary for
the efficient performance of its functions at the time and place
decided upon by the Commission, but it shall meet at least
once in every three months. (2) The Chairman shall preside at every meeting of the
Commission and in his absence, the Vice-Chairman shall
preside at the meeting. (3) In the absence of both the Chairman and Vice-Chairman
the members present shall elect one of their number to preside
at that meeting. (4) Except in the case of an urgent meeting, a fourteen days’
notice in writing, specifying the business to be transacted at
that meeting, shall be given of each meeting to every member
of the Commission. (5) Subject to the provisions of this Act, the Commission
may regulate and conduct its own procedure at its meetings.

every member
of the Commission. (5) Subject to the provisions of this Act, the Commission
may regulate and conduct its own procedure at its meetings.

15.–(1) Subject to the provisions of subsection (2), a majority
of members of the Commission, one of them being the
Chairman or the Vice-Chairman, shall constitute the quorum
at any meeting of the Commission. (2) Where both the Chairman and the Vice-Chairman are
absent, the quorum at the meeting of the Commission shall
be constituted by the majority of the members present, on
condition that two of such members shall come from Mainland
Tanzania, the other two from Tanzania Zanzibar. 16.–(1) A decision of the Commission shall be by consensus. (2) In the absence of a decision by consensus, a decision
of the majority of members present and voting at a meeting
of the Commission shall be deemed to be the decision of the
Commission. (3) In the event of an equality of votes, the Chairman shall
have a casting vote in addition to his deliberative vote. Meetings of
Commission
Quorum
Act No. 19 of 2004 Sch. Decision of
Commission

Chairman shall
have a casting vote in addition to his deliberative vote. Meetings of
Commission
Quorum
Act No. 19 of 2004 Sch. Decision of
Commission

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THE JOINT FINANCE COMMISSION ACT [CAP. 140 R.E. 2023]
17. Subject to the provisions of section 15, the Commission
may act notwithstanding any vacancy in the membership. 18.–(1) The Secretary shall record and keep the minutes of all
proceedings of the meetings, and the minutes of each meeting
shall be confirmed by the Commission at the next meeting and
signed by the Chairman of the meeting and the Secretary. (2) The Chairman shall submit to the Ministers of Finance
of the Governments a copy of the minutes of each meeting of
the Commission as soon as the minutes have been confirmed. (3) The Commission shall communicate its recommendations
or advice in relation to its functions to the Governments through
the Ministers of Finance. PART IV
FINANCIAL PROVISIONS
19. The funds of the Commission shall consist of-
(a) such sums as may be provided for the Commission by
Parliament; and
(b) such sums which may in any other way be or become
payable to the Commission. 20.

uch sums as may be provided for the Commission by
Parliament; and
(b) such sums which may in any other way be or become
payable to the Commission. 20.

The financial year of the Commission shall be the period
of twelve calendar months beginning on the first day of July of
every year. 21.–(1) The Commission shall keep accounts and records of
its transactions and affairs and shall ensure that all moneys
received are properly brought to account and all payments out
of its moneys are correctly made and properly authorised and
adequate control is maintained over its property. (2) The Chairman shall, as soon as practicable after the
thirtieth day of June in each year, cause to be submitted to the
Controller and Auditor-General the accounts and financial
records of the Commission, who shall audit them and prepare
a report on those accounts. Vacancy
Minutes of
proceedings
Funds
Financial year
Accounts and
audit

of the Commission, who shall audit them and prepare
a report on those accounts. Vacancy
Minutes of
proceedings
Funds
Financial year
Accounts and
audit

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22. There shall be paid to the members of the Commission
and the Secretariat such allowance or remuneration and other
payments as shall be determined by the Minister upon advice
of the Commission. 23.–(1) The Minister may, upon the advice of the Commission
and in consultation with the Minister responsible for finance in
the Revolutionary Government of Zanzibar, make regulations
for the better carrying out of the provisions of this Act. (2) Without prejudice to the generality of subsection (1),
the Minister may make regulations-
(a) prescribing staff regulations;
(b) providing for the procedure by which each Government
shall contribute to the Joint Finance Account;
(c) prescribing the establishment functions and procedure
of the committees of the Commission; and
(d) providing for any matter which in the opinion of the
Commission is necessary to provide for the efficient
performance of the functions and the exercise of
powers of the Commission.

in the opinion of the
Commission is necessary to provide for the efficient
performance of the functions and the exercise of
powers of the Commission.

(3) The regulations made under this Act shall be published
in the Gazette. Allowances and
remuneration
Power to make
regulations
Act. No. 11 of 2005 s. 3