The Prevention and Combating of Corruption Act

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CHAPTER 329
THE PREVENTION AND COMBATING
OF CORRUPTION ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
part i
PRELIMINARY PROVISIONS
1. Short title.
2. Application.
3. Interpretation.
4. Objective of Act.
part ii
ESTABLISHMENT OF THE BUREAU
5. Establishment of Bureau.
6. Composition of Bureau.
7. Functions of Bureau.
8. Power of Director General.
9. Institution of criminal proceedings.
10. Special powers of investigation.
11. Identification and request for assistance.
12. Search warrant.
13. Malicious arrest, prosecution, seizure and exercise of powers.
14. Report of activities.
part iii
CORRUPTION AND RELATED OFFENCES
15. Corrupt transactions.
16. Corrupt transactions in contracts.
17. Corrupt transactions in procurement.
18. Corrupt transactions in auctions.
19. Application of Act.
20. Corrupt transactions in employment.
21. Bribery of foreign public official.
22. Use of documents intended to mislead principal.

pplication of Act.
20. Corrupt transactions in employment.
21. Bribery of foreign public official.
22. Use of documents intended to mislead principal.

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412
23. Persons obtaining advantage.
24. Advantage received on behalf of accused person.
25. Sexual or any other favours.
26. Public official to give accounts of properties.
27. Possession of unexplained property.
28. Embezzlement and misappropriation.
29. Diversion.
30. Aiding and abetting.
31. Abuse of position.
32. Conspiracy.
33. Trading in influence.
34. Transfer of proceeds of corruption.
35. Presumption of corruption.
36. False pretence to officer.
37. Offence of disclosure of identity.
38. Freezing of assets.
39. Duty to give information.
part iv
FORFEITURE OF PROCEEDS OF CORRUPTION
40. Forfeiture of proceeds of corruption.
41. Notice of application.
42. Forfeiture order.
43. Effects of forfeiture order.
44. Principal may recover secret gift.
part v
INSTITUTIONAL COOPERATION
45. Cooperation with agencies and other authorities.
46. Cooperation with private sector.
part vi
FINANCIAL PROVISIONS
47. Funds of Bureau.
48. Estimates.

Cooperation with agencies and other authorities.
46. Cooperation with private sector.
part vi
FINANCIAL PROVISIONS
47. Funds of Bureau.
48. Estimates.

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THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
part vii
GENERAL PROVISIONS
49. Valuation of property.
50. General immunity for members.
51. Protection of informers.
52. Protection of witnesses, experts and victims.
53. Defect in appointment nomination or election.
54. Mutual legal assistance.
55. Extradition.
56. Disclosure of information without prior request.
57. Sanction of Director of Public Prosecutions.
58. Trial court.
59. Regulations.
60. Repeal.

n.
56. Disclosure of information without prior request.
57. Sanction of Director of Public Prosecutions.
58. Trial court.
59. Regulations.
60. Repeal.

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©2025 Government of Tanzania. All rights reserved.

No part of this book may be reproduced or distributed without permission of OAG.414
CHAPTER 329
THE PREVENTION AND COMBATING OF CORRUPTION ACT
PREAMBLE
WHEREAS corruption is an obstacle to principles of democracy, good
governance and human rights and poses a threat to peace, tranquility and
security in the society;
AND WHEREAS the Government has resolved to undertake protracted
measures that would ensure that Tanzania remains a corruption free State
adhering to the principles of freedom, equality, justice, brotherhood, peace
and wherein all people are equal and every person has a right to ownership
and protection of property acquired by lawful means;
AND WHEREAS technological changes ushered in by globalization and
development of science in communication and information technology has
made it necessary to re-institute the Bureau, to devise modern tactics and
strategies of preventing and combating corruption, and to review the current
legal framework for purposes of enabling the Bureau to effectively control
corruption and corrupt practices;
AND WHEREAS it is necessary to make comprehensive provisions for the
prevention, investigation and combating of corruption and related offences
and to ensure that the Bureau conducts its operations independently and
performs its functions effectively;
NOW THEREFORE, be it ENACTED by Parliament of the United
Republic of Tanzania as follows:
[1st July, 2007]
[GN.

nd
performs its functions effectively;
NOW THEREFORE, be it ENACTED by Parliament of the United
Republic of Tanzania as follows:
[1st July, 2007]
[GN.

No. 153 of 2007]
Acts Nos. 11 of 2007
7 of 2018
11 of 2019

No. 153 of 2007]
Acts Nos. 11 of 2007
7 of 2018
11 of 2019

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THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
PART I
PRELIMINARY PROVISIONS
1. This Act may be cited as the Prevention and Combating of
Corruption Act. 2.–(1) This Act shall apply in Mainland Tanzania. (2) This Act shall also apply to a person who commits any
act or omission constituting an offence under this Act where-
(a) the act or omission occurs elsewhere than in
Tanzania; or
(b) the act or omission is done by that person, or for him,
by another person elsewhere than in Tanzania. 3.

ion occurs elsewhere than in
Tanzania; or
(b) the act or omission is done by that person, or for him,
by another person elsewhere than in Tanzania. 3.

In this Act, unless the context otherwise requires-
“advantage” means a gift or any property movable or
immovable, loan, fee, reward or favour and includes
valuable consideration of any kind, discount, commission,
rebate, bonus, deduction or percentage and employment
or services or an agreement to give employment or render
services in any capacity;
“agent” includes-
(a) any person in the employment of whether under a
contract of service, a contract for services or otherwise,
whether permanent or temporary, whether paid
or unpaid, and whether full-time or part-time and
whether such person is a natural person or body of
persons or acting for another;
(b) a trustee;
(c) an administrator or an executor;
(d) a public official;
“bank account” includes any ledger, day book, cash book,
account book and any other document including generated,
stored and displayed electronically used in the ordinary
course of business by any person carrying on, whether
on his own behalf as an agent for another, and whether
Short title
Application
Interpretation

ry
course of business by any person carrying on, whether
on his own behalf as an agent for another, and whether
Short title
Application
Interpretation

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eserved. No part of this book may be reproduced or distributed without permission of OAG.THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E.

2023]
416
exclusively or otherwise, any banking business whatsoever
or not such person is a bank within the meaning of any law
for the time being in force relating to banks;
“Bureau” means the Prevention and Combating of
Corruption Bureau established by section 5;
“conflict of interest” means a clash between public interest
and the private pecuniary or any other interest of the
individual concerned;
“confiscation” which includes forfeiture where applicable,
shall mean the permanent deprivation of property by
order of a court;
“controlled delivery” means the technique of allowing illicit or
suspect consignments to pass out of, through or into the
territory of one or more States, with the knowledge and
under the supervision of their competent authorities, with
a view to investigating an offence and the identification or
persons involved in the commission of the offence;
“Director General” means the Director General of the
Prevention and Combating of Corruption Bureau;
“Director” means a person appointed under this Act to hold
the position of a Director in the Bureau;
“foreign public official” means any person holding a
legislative, executive, administrative or judicial office of
a foreign country, whether appointed or elected; and any
person exercising a public function for a foreign country,
including for a public agency or public enterprise;
“freezing” means temporarily prohibiting the transfer,
conversion, disposition or movement of property or
temporarily assuming custody or control of property on
the basis of an order issued by a court or other competent
authority;
“informer” includes a person who in good faith reports the
commission of an offence to the Bureau and includes a
whistle blower;
“Minister” means the Minister responsible for good
governance;

faith reports the
commission of an offence to the Bureau and includes a
whistle blower;
“Minister” means the Minister responsible for good
governance;

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THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E.

ved. No part of this book may be reproduced or distributed without permission of OAG.417
THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E.

2023]
“officer” means an investigator of the Bureau including the
Director General;
“official of a public international organisation” means
an international civil servant or any person who is
authorised by such an organisation to act on behalf of
that organisation;
“principal” includes an employer, a beneficiary under a
trust, a trust estate as though it were a person, any person
beneficially interested in the estate of a deceased person
as though it were a person, and, in relation to a public
official, the authority or body of persons in which the
public office is held;
“private sector” means the sector of the economy under
private ownership in which the allocation of productive
resources is controlled by market forces;
“proceeds of crime” means any property derived from or
obtained, directly or indirectly, through the commission
of an offence under this Act;
“property” includes money, assets of any kind, whether
corporeal or incorporeal, movable or immovable, tangible
or intangible and any document or legal instrument
evidencing title to, or interest in such assets;
“public body” includes a corporation established by or under
the Companies Act in which the Government has vested
interest;
“public duty” means a duty in the discharge of which the
Government, the public or the community at large has
an interest;
“public official” means any person holding a legislative,
executive, judicial, administrative, political, military,
security, law enforcement and local government authority
or any other statutory office and includes-
(a) any person performing a public function or providing
a public service; and
(b) any other person natural or legal so defined in any
other written laws.

any person performing a public function or providing
a public service; and
(b) any other person natural or legal so defined in any
other written laws.

Cap. 212

Cap. 212

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418
4.–(1) The objective of this Act is to provide for promotion
and enhancement of good governance and eradication of
corruption. (2) In the promotion of the objectives referred to under
subsection (1), this Act provides an institutional and
legal framework necessary for prevention and combating
corruption by-
(a) examining and advising on practices and procedures
of public, parastatal and private organisations, in order
to facilitate the detection of corruption or prevent
corruption;
(b) disseminating information to the public on evils and
effects of corruption and corrupt practices as well as
negative traditions and usage;
(c) cooperating and collaborating with local and
international institutions, agencies or organisations in
the fight against corruption;
(d) promoting and fostering public support in combating
corruption; and
(e) investigating and prosecuting offences relating to
corruption.

corruption;
(d) promoting and fostering public support in combating
corruption; and
(e) investigating and prosecuting offences relating to
corruption.

PART II
ESTABLISHMENT OF THE BUREAU
5.–(1) There is hereby established the Bureau to be known as
the Prevention and Combating of Corruption Bureau. (2) The Bureau shall be an independent public body. 6.–(1) The Bureau shall consist of the Director General, Deputy
Director General, and such other officers as may be necessary
for efficient and effective carrying out of the functions of the
Bureau. (2) The Director General and Deputy Director General
shall be appointed by the President. (3) The Bureau shall employ such number of staff as may be
necessary for efficient performance of the functions of the Bureau. Objective of Act
Establishment of
Bureau
Composition of
Bureau

of staff as may be
necessary for efficient performance of the functions of the Bureau. Objective of Act
Establishment of
Bureau
Composition of
Bureau

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THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
7.

art of this book may be reproduced or distributed without permission of OAG.419
THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
7.

Functions of the Bureau shall be to take necessary measures
for the prevention and combating of corruption in the public,
parastatal and private sectors and in that regard, the Bureau
shall-
(a) examine and advise the practices and procedures of
public, parastatal and private organisations, in order
to facilitate the detection of corruption or prevent
corruption and secure the revision of methods of work
or procedure which appear to add to the efficiency and
transparency of the institution concerned;
(b) enlist and foster public support in combating corrupt
practices;
(c) advise public, private and parastatal bodies on ways and
means of preventing corrupt practices, and on changes
in methods of work or procedures of such public, private
and parastatal bodies compatible with the effective
performance of their duties, which the Bureau considers
necessary to reduce the incidences of corrupt practices;
(d) cooperate and collaborate with international
institutions, agencies or organisations in the fight
against corruption;
(e) investigate and, subject to the directions of the Director
of Public Prosecutions, prosecute offences under this
Act and other offences involving corruption; and
(f) investigate any alleged or suspected-
(i) offence under this Act;
(ii) conspiracy to commit an offence under this Act;
(iii) conduct of a public official which is connected to
corruption.

(i) offence under this Act;
(ii) conspiracy to commit an offence under this Act;
(iii) conduct of a public official which is connected to
corruption.

8.–(1) The Director General shall have and exercise powers as
stipulated under this Act. (2) A person authorised by the Director General to perform
functions under this Act shall have and exercise the powers-
(a) of the Director General;
(b) of a police officer of or above the rank of Assistant
Superintendent of Police and the provisions of the
Functions of
Bureau
Power of Director
General
Cap. 322

ce officer of or above the rank of Assistant
Superintendent of Police and the provisions of the
Functions of
Bureau
Power of Director
General
Cap. 322

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420
Police Force and Auxiliary Services Act conferring upon
police officers, powers necessary or expedient for the
prevention, combating and investigation of offence; and
(c) to arrest, enter premises, search, detain suspects and
seize property where there is a reasonable cause to
believe that an offence involving corruption has been or
is about to be committed by the suspect in the premises
or in relation to the property. (3) Where any property is seized in pursuance of the
powers conferred in paragraph (c) of subsection (2) the
Director General or a person authorised by him seizing the
property shall issue a receipt acknowledging seizure of that
property, bearing the signature of the owner or occupier of the
premises or his near relative or other person for the time being
in possession or control of the premises and the signatures of
witnesses to the search.

emises or his near relative or other person for the time being
in possession or control of the premises and the signatures of
witnesses to the search.

(4) The Director General or a person authorised by him who,
without reasonable ground for so doing, orders, authorises or
conducts search on a person, place, building, vessel, carriage
or receptacle, commits an offence and upon conviction shall be
liable to a fine not exceeding five hundred thousand shillings
or to imprisonment for a term not exceeding two years or to
both. (5) Where the Director General is satisfied that-
(a) an offence under this Act may have been committed by
any person; and
(b) any share account, purchase account, club account,
subscription account, investment account, trust
account, mutual or trust fund account, expense account,
bank account or other account of whatsoever kind
or subscription, any banker’s books, company books,
documents or any information from any other source,
other article of or relating to any person named or
otherwise identified in writing by the Director General
are likely to be relevant for the purpose of investigation
of such offence,

ny person named or
otherwise identified in writing by the Director General
are likely to be relevant for the purpose of investigation
of such offence,

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THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
he may, for that purpose, authorise in writing an officer of the
Bureau to-
(i) investigate and inspect such account, book or
documents or other articles of or relating to the
person named or otherwise identified by the
Director General;
(ii) require from any person the production of such
accounts, books, documents or other articles
of or relating to the person named or otherwise
identified by the Director General as is required
for the purpose of such investigation and the
disclosure of all or any information relating
thereto; and
(iii) take copies of such account, books or documents
or, of any relevant entry therein and photographs
of any other article.

on relating
thereto; and
(iii) take copies of such account, books or documents
or, of any relevant entry therein and photographs
of any other article.

(6) Any person who fails to produce a bank account or any
other information from other sources, referred to in subsection
(5)(b) or to permit the officer or authorised person to scrutinise
or to take copies of any relevant entry, commits an offence
and on conviction, shall be liable to a fine not exceeding five
hundred thousand shillings or to imprisonment for a term not
exceeding two years or to both. 9.–(1) The Director General or a person authorised by him
who seizes any property in pursuance of the powers conferred
under this Act shall institute criminal proceedings against the
owner of that property within six months from the date of
seizure. (2) The Director General or a person authorised by him
who fails to institute criminal proceedings as provided for
under subsection (1) shall, where there is a reasonable cause
to continue with the detention of that property, apply to the
Director of Public Prosecutions for an extension of time stating
reasons for continued detention for a period not exceeding six
months from the date of expiry of the initial six months. Institution
of criminal
proceedings

s for continued detention for a period not exceeding six
months from the date of expiry of the initial six months. Institution
of criminal
proceedings

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422
(3) The Director General or a person authorised by him
who fails to institute criminal proceedings within the period
specified under subsection (1) or (2) shall be required to return
the seized property to the person from whom it was seized. (4) The provisions of the Specified Officer (Recovery of
Debts) Act shall apply to any officer who causes the Government
to incur loss, costs or damages as a result of failure to discharge
his duties in a reasonable manner.

apply to any officer who causes the Government
to incur loss, costs or damages as a result of failure to discharge
his duties in a reasonable manner.

(5) The powers conferred on the Director General shall
include the power to require information from, and to procure
attendance of any person for the purpose of answering among
others, questions of-
(a) any person or an employee of a person, who has acted
for or is acting for any party to any particular land or
property transaction; and
(b) any person or an employee of a person, who was
concerned in the passing of any consideration,
brokerage, commission or fee, or in the clearing
or collection of any cheque or other instrument of
exchange, in respect of any particular land or property
transaction, as to any of the following matters:
(i) the full names, including aliases, and addresses
of any of the persons referred to in paragraphs
(a) and (b) and any other information in his
possession which may be helpful in identifying or
locating any such person;
(ii) any consideration, brokerage, commission or fee
paid or received in respect of or in connection
with any such land or property transactions; and
(c) the terms and conditions of any such land or property
transaction.

in respect of or in connection
with any such land or property transactions; and
(c) the terms and conditions of any such land or property
transaction.

10.–(1) An officer of the Bureau investigating an offence under
this Act may-
(a) order any person to attend before him for the purpose
of being interviewed orally or in writing in relation to
any matter which may assist investigation of the offence;
Cap. 76
Special powers of
investigation

eing interviewed orally or in writing in relation to
any matter which may assist investigation of the offence;
Cap. 76
Special powers of
investigation

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THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
(b) order any person to produce any book, document or
any certified copy thereof, and any article which may
assist the investigation of the offence; or
(c) by written notice, require any person to furnish a
statement on oath or affirmation setting out such
information which may be of assistance in the
investigation of the offence. (2) Subject to the direction of the Director of Public
Prosecutions, the Director General may assume prosecution
commenced by the police or any other law enforcement agency
for an offence involving corruption.

ecutions, the Director General may assume prosecution
commenced by the police or any other law enforcement agency
for an offence involving corruption.

(3) A person who, in the course of investigation of, or in any
proceedings relating to an offence alleged or suspected to have
been committed under this Act, knowingly-
(a) makes or cause to be made a false report of the
commission of an offence to any investigating officer; or
(b) misleads any investigating officer,
commits an offence and on conviction, shall be liable to a fine
of not less than one hundred thousand shillings but not more
than two million shillings or to imprisonment for a term of
one year or to both. 11.–(1) The Director General shall issue to a member of the
Bureau an identity card which shall be prima facie evidence of
appointment as a member of the Bureau. (2) Every member of the Bureau shall, on demand, produce
his identity card to the person demanding that identity card. (3) An officer of the Bureau conducting investigations into
an offence alleged or suspected to have been committed under
this Act or any other law relating to corruption may request
any public official for assistance in the reasonable exercise of
his powers or the discharge of his duties under this Act.

g to corruption may request
any public official for assistance in the reasonable exercise of
his powers or the discharge of his duties under this Act.

12.–(1) The Director General may, by writing, authorise any
officer to search any person, if it is reasonably suspected that
such person is in possession of property corruptly or illicitly
acquired or to search any premises, vessel, boat, aircraft or
Identification
and request for
assistance
Search warrant

property corruptly or illicitly
acquired or to search any premises, vessel, boat, aircraft or
Identification
and request for
assistance
Search warrant

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424
other vehicle whatsoever in or upon which there is reasonable
cause to believe that any property corruptly or illicitly acquired
has been placed, deposited or concealed. (2) The appropriate officer of the Bureau authorised to make
any search under this section may make any search and, for
the purpose of so doing may enter, using any reasonable force
and accompanied by such other persons as he seems necessary
to assist him, into or upon any premises, vessel, boat, aircraft
or any other vehicle whatsoever. 13.–(1) A person being an officer of Bureau who maliciously
or without lawful cause procures arrest, prosecution, seizure of
property of another person or the exercise of powers vested in
the Bureau by this Act against such person commits an offence. (2) A person who contravenes subsection (1) on the
conviction, shall be liable to a fine not exceeding one million
shillings or to imprisonment for the term not exceeding six
months or to both.

on the
conviction, shall be liable to a fine not exceeding one million
shillings or to imprisonment for the term not exceeding six
months or to both.

(3) The provisions of subsection (2) shall not prejudice the
provisions of subsection (4) of section 9 in relation to recovery
by the Government of loss, cost or damage suffered by reason
of an officer of the Bureau. 14. The Bureau shall, on or before 31st March in every year, or
by such later date as the President may allow, submit to the
President a report on its activities in the previous year. PART III
CORRUPTION AND RELATED OFFENCES
15.–(1) A person who corruptly by himself or in conjunction
with any other person-
(a) solicits, accepts or obtains, or attempts to obtain,
from any person for himself or any other person,
any advantage as an inducement to, or reward for, or
otherwise on account of, any agent, whether or not
Malicious arrest,
prosecution,
seizure and
exercise of powers
Report of
activities
Corrupt
transactions

rwise on account of, any agent, whether or not
Malicious arrest,
prosecution,
seizure and
exercise of powers
Report of
activities
Corrupt
transactions

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THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
such agent is the same person as such first mentioned
person and whether the agent has or has no authority
to do, or forbearing to do, or having done or forborne
to do, anything in relation to his principal’s affairs or
business, or
(b) gives, promises or offers any advantage to any person,
whether for the benefit of that person or of another
person, as an inducement to, or reward for, or otherwise
on account of, any agent whether or not such agent is
the person to whom such advantage is given, promised
or offered and whether the agent has or has no authority
to do, doing, or forbearing to do, or having done or
forborne to do, anything in relation to his principal’s
affairs or business,
commits an offence of corruption.

or forbearing to do, or having done or
forborne to do, anything in relation to his principal’s
affairs or business,
commits an offence of corruption.

(2) A person who is convicted of an offence under this
section, shall be liable to a fine of not less than five hundred
thousand shillings but not more than one million shillings or
to imprisonment for a term of not less than three years but not
more than five years or to both. (3) In addition to a penalty provided for under
subsection (2), the court shall where such person-
(a) is an agent, order him to pay to his principal, in such
manner as the court may direct-
(i) the amount or value of any advantage received by
him or any of its part;
(ii) part of the amount or value of any advantage
received by him, and that the whole or part of the
residue be confiscated to the Government; or
(b) is an agent or not, order that the amount or value of
any advantage received by him, or any of its part, be
confiscated to the Government. 16.–(1) A person who offers an advantage to a public official
as an inducement to or reward for or otherwise on account
of such public official’s giving assistance or using influence in
Corrupt
transactions in
contracts

nducement to or reward for or otherwise on account
of such public official’s giving assistance or using influence in
Corrupt
transactions in
contracts

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426
or having given assistance or used influence to assist in the
promotion, execution or procuring of-
(a) any contract with a public body for the performance
of any work, the supply of any service, the doing of
anything, the supplying of anything or the supplying of
any article, material or substance;
(b) any subcontract to perform any work, supply of service,
the doing of anything or supply any article, material or
substance required to be performed, supplied, done
under any contract with a public body,
commits an offence of corruption.

y any article, material or
substance required to be performed, supplied, done
under any contract with a public body,
commits an offence of corruption.

(2) Any public official who solicits or accepts any advantage
as an inducement to or reward for or otherwise on account
of his giving assistance or using influence in or having given
assistance or used influence to assist in the promotion, execution
or procuring of the payment of the price, consideration or
other moneys stipulated or otherwise provided for in any such
contract or subcontract as is referred to in paragraphs (a) and
(b) of subsection (1), commits an offence. (3) A person convicted of an offence under this section
shall be liable to a fine of not less than one million shillings but
not more than three million shillings or to imprisonment for
a term of not less than three years but not more than five years
or to both.

hillings but
not more than three million shillings or to imprisonment for
a term of not less than three years but not more than five years
or to both.

(4) In addition to the penalty prescribed for under this
section, the court shall, if such person-
(a) is an agent, order him to pay to his principal, in such
manner as the court may direct-
(i) the amount or money value of any advantage
received by him or any part of it; or
(ii) part of amount or money value of any advantage
received by him, and that the whole or part of the
residue be confiscated;
(b) is an agent or not, order that amount or value of
any advantage received by him, or any part of it, be
confiscated to the Government.

confiscated;
(b) is an agent or not, order that amount or value of
any advantage received by him, or any part of it, be
confiscated to the Government.

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.427
THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
17.–(1) A person who-
(a) offers any advantage to another person as an inducement
for or a reward for or otherwise on account of the
withdrawal of a tender, or refraining from inviting a
tender, for any contract with a public or private body
for the performance of any work, the supply of service,
the doing of anything or the supplying of any article,
material of substance; or
(b) solicits or accepts any advantage as an inducement
for or a reward for or otherwise on account of the
withdrawal of a tender, or refraining from inviting
a tender, for such a contract as is referred to in
paragraph (a),
commits an offence. (2) A person convicted of an offence under this section shall
be liable to a fine not exceeding fifteen million shillings or to
imprisonment for a term not exceeding seven years or to both.

der this section shall
be liable to a fine not exceeding fifteen million shillings or to
imprisonment for a term not exceeding seven years or to both.

(3) In addition to the penalty prescribed for under this
section, the court shall, if such person-
(a) is an agent, order him to pay to his principal, in such
manner as the court may direct-
(i) the amount or money value of any advantage
received by him or any part of it; or
(ii) part of amount or money value of any advantage
received by him, and that the whole or part of the
residue be confiscated;
(b) is an agent or not, order that amount or value of
any advantage received by him, or any part of it, be
confiscated to the Government. 18.–(1) A person who-
(a) offers any advantage to another person as an inducement
to or reward for or otherwise on account of that other
person’s refraining or having refrained from bidding at
an auction conducted by or on behalf of any public or
private body; or
Corrupt
transactions in
procurement
Corrupt
transactions in
auctions

bidding at
an auction conducted by or on behalf of any public or
private body; or
Corrupt
transactions in
procurement
Corrupt
transactions in
auctions

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
428
(b) solicits or accepts any advantage as an inducement to
or reward for or otherwise on account of his refraining
or having refrained from bidding at any auction
conducted by or on behalf of any public or private body,
commits an offence of corruption under this Act. (2) A person convicted of an offence under this section shall
be liable to a fine not exceeding fifteen million shillings or to
imprisonment for a term not exceeding seven years or to both. (3) In addition to the penalty prescribed for under this
section the court shall, if such person-
(a) is an agent, order him to pay to his principal, in such
manner as the court may direct-
(i) the amount or money value of any advantage
received by him or any part of it; or
(ii) part of amount or money value of any advantage
received by him, and that the whole or part of the
residue be confiscated;
(b) is an agent or not, order that amount or value of
any advantage received by him, or any part of it, be
confiscated to the Government.

confiscated;
(b) is an agent or not, order that amount or value of
any advantage received by him, or any part of it, be
confiscated to the Government.

19. The provisions of the Public Procurement Act shall
apply in relation to investigation of offences and institution
of proceedings for offences of corruption in procurement of
goods, works and the supply of consultancy services. 20.–(1) A person who offers an advantage to another person
as an inducement to or reward for or otherwise on account of
such another person’s giving assistance or using influence in or
having given assistance or used influence to assist in obtaining
employment, promotion or any other matter relating to
employment, commits an offence of corruption. (2) A person who solicits or accepts any advantage as
an inducement to or reward for or otherwise on account
of his giving assistance or using influence in, or having
given assistance or used influence to assist in obtaining of
Application of Act
Cap. 410
Corrupt
transactions in
employment

ng influence in, or having
given assistance or used influence to assist in obtaining of
Application of Act
Cap. 410
Corrupt
transactions in
employment

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.429
THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
employment, promotion or any other matter relating to
employment, commits an offence of corruption. (3) A person convicted of an offence under this section shall
be liable to a fine not exceeding five million or to imprisonment
for a term not exceeding three years or to both. 21.–(1) A person who intentionally promises, offers or gives to
a foreign public official or an official of a public international
organisation, directly or indirectly, an undue advantage, for
that foreign public official himself or another person or entity,
in order that the foreign public official acts or refrain from
acting in the exercise of his official duties to obtain or retain
business or other undue advantage in relation to a local or
international economic undertaking or business transaction,
commits an offence and on conviction, shall be liable to a fine
not exceeding ten million shillings or to imprisonment for a
term not exceeding seven years or to both.

e and on conviction, shall be liable to a fine
not exceeding ten million shillings or to imprisonment for a
term not exceeding seven years or to both.

(2) A foreign public official or an official of a public
international organisation who intentionally solicits or accepts,
directly or indirectly an undue advantage, for himself or
another person or entity in order that he acts or refrains from
acting in the exercise of his official duties, commits an offence
and on conviction, shall be liable to a fine not exceeding ten
million shillings or to imprisonment for a term not exceeding
seven years or to both. 22. A person who knowingly gives to any agent, or an agent
knowingly uses with intent to deceive, or defraud his principal,
any receipt, account or other document such as a voucher, a
profoma invoice, an electronically generated data, minute
sheet relating to his principal’s affairs or business, and which
contains any statement which is false or erroneous or defective
in any material particular, and which to his knowledge is
intended to mislead the principal, commits an offence and on
conviction, shall be liable to a fine not exceeding seven million
shillings or to imprisonment for a term not exceeding five
years or to both. Bribery of foreign
public official
Use of documents
intended to
mislead principal

s or to imprisonment for a term not exceeding five
years or to both. Bribery of foreign
public official
Use of documents
intended to
mislead principal

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
430
23.–(1) A person who solicits, accepts or obtains or agrees
to accept or attempts to obtain for himself or for any other
person, any advantage without lawful consideration or for a
lawful consideration which he knows or has reason to believe
to be inadequate-
(a) from any person whom he knows or has reason to
believe to have been, or to be, or to be likely or about to
be, concerned in any matter or transaction with himself
or having any connection with his official functions or
of any official to whom he is subordinate; or
(b) from any person whom he knows or has reason to
believe to be interested in or related to or acting for or
on behalf of the person so concerned, or having such a
connection,
commits an offence and on conviction, shall be liable to a fine
not exceeding ten million shillings or to imprisonment for a
term not exceeding seven years or to both.

e and on conviction, shall be liable to a fine
not exceeding ten million shillings or to imprisonment for a
term not exceeding seven years or to both.

(2) In addition to the penalty imposed under subsection
(1), the court shall order that the amount of money value of
any advantage received by the public officer, or any part of it be
confiscated to the Government. 24. Where any advantage has been received with the
knowledge of the accused person, or by any person other
than accused person, and the court is satisfied, having regard
to the relationship of that other person to the accused person
or any other circumstances, that such person has received the
advantage for or on behalf of the accused person, or by reason
of his relationship to the accused person or otherwise on
account of or in connection with the official functions of the
accused person, the advantage shall be deemed to have been
received by the accused person. 25. A person being in a position of power or authority, who
in the exercise of his authority, demands or imposes sexual
favours or any other favour on any person as a condition
for giving employment, a promotion, a right, a privilege
Persons obtaining
advantage
Advantage
received on
behalf of accused
person
Sexual or any
other favours

g employment, a promotion, a right, a privilege
Persons obtaining
advantage
Advantage
received on
behalf of accused
person
Sexual or any
other favours

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.431
THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
or any preferential treatment, commits an offence and on
conviction, shall be liable to a fine not exceeding five million
shillings or to imprisonment for a term not exceeding three
years or to both. 26.–(1) An officer of the Bureau authorised in writing by the
Director General may, by notice in writing addressed to any
public official require such public official to give, within such
time and in such manner as may be specified in the notice, a
full and true account of all or any class of properties which such
public official or his agent possess or which he or his agent had
in possession at any time during which the public official held
any public office, and such officer of the Bureau may by the
same or subsequent notice, require such public official to give
a true account of how he acquired such property.

such officer of the Bureau may by the
same or subsequent notice, require such public official to give
a true account of how he acquired such property.

(2) In any prosecution for an offence, any statement or
account in writing given by the accused person pursuant to a
notice given to him under subsection (1) shall be admissible
in evidence. (3) A public official who fails to comply with the requirement
of a notice addressed to him pursuant to this section, or
knowingly gives a false account in relation to any property,
commits an offence and on conviction, shall be liable to a fine
not exceeding five million shillings or to imprisonment for a
term not exceeding three years or to both. (4) In a prosecution for an offence under subsection (3),
evidence of the fact that a notice under subsection (1) was
given by an officer of the Bureau shall be conclusive evidence
that such officer of the Bureau was authorised as such. (5) For the purpose of this section-
“agent” means the husband, wife or child of the public official,
any debtor of the public official, or any other person
acting for or on behalf of the public official, and includes
any person in possession or ownership of property, the
acquisition of which is or was met wholly or partly by the
public official;
Public official to
give accounts of
properties

ownership of property, the
acquisition of which is or was met wholly or partly by the
public official;
Public official to
give accounts of
properties

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
432
“public official” includes any person who held a public office
at any time during the five years immediately preceding
the date on which a notice under subsection (1) is given. 27.–(1) A person commits an offence who, being or having
been a public official-
(a) maintains a standard of living above that which is
commensurate with his present or past lawful income;
(b) owns property disproportionate to his present or past
lawful income,
unless he gives a satisfactory explanation to the court as to
how he was able to maintain such a standard of living or how
such property came under his ownership.

ves a satisfactory explanation to the court as to
how he was able to maintain such a standard of living or how
such property came under his ownership.

(2) Where in proceedings for an offence under paragraph
(b) of subsection (1) the court is satisfied that, having regard
to the closeness or relationship to the accused and other
circumstances, there is reason to believe that any person is
or was holding property in trust for or otherwise on behalf of
the accused or has acquired such property as a gift from the
accused, such property shall, in the absence of evidence to the
contrary, be presumed to be in the control of the accused. (3) Subject to this section, a person who is convicted of an
offence under this section on conviction shall be liable to a fine
not exceeding ten million shillings or to imprisonment for a
term not exceeding seven years or to both. (4) The court shall, in addition to the penalty imposed
under subsection (3), order the confiscation of any pecuniary
gain or property-
(a) found to be in the ownership of the accused; and
(b) of an amount or money value not exceeding the amount
or value of pecuniary gain or property the acquisition
of which was not explained to the satisfaction of the
court.

ney value not exceeding the amount
or value of pecuniary gain or property the acquisition
of which was not explained to the satisfaction of the
court.

(5) Any application for an order under subsection (4) shall
be made by the Director General within twenty-eight days
after the date of the conviction, except that such order shall
Possession of
unexplained
property

ade by the Director General within twenty-eight days
after the date of the conviction, except that such order shall
Possession of
unexplained
property

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.433
THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
not be made in respect of property held by a person other than
the person convicted-
(a) unless that other person has been given reasonable
notice that such an order may be made and had
an opportunity to show cause why it should not be
made; or
(b) if that other person satisfies the court in any proceedings
to show cause that he had-
(i) acted in good faith as regards to the circumstances
in which the property came to his possession; and
(ii) so acted in relation to the property that an order
in the circumstances would be unjust. (6) Subsection (5) shall not be construed as limiting the
court’s discretion to decline to make an order under subsection
(4) on grounds other than those specified in subsection (5). (7) An order under subsection (4) may be made subject to
such conditions as the court thinks fit, regard being made to all
circumstances of the case.

(7) An order under subsection (4) may be made subject to
such conditions as the court thinks fit, regard being made to all
circumstances of the case.

(8) A court may make orders under both paragraphs of
subsection (4) in respect of the same offence but shall not make
orders under both provisions in respect of the same pecuniary
gain or property. (9) An order under subsection (4) may make provisions
for taking possession of property to which the order applies
and for the disposal of such property by or on behalf of the
Government. 28.–(1) A person being a public official who dishonestly or
fraudulently misappropriates or otherwise converts for his
own use any property entrusted to him or under his control as
a public official or allows any other person to do so, commits
an offence, and on conviction, shall be liable to a fine not
exceeding ten million shillings or to imprisonment for a term
not exceeding seven years or to both. (2) Where any person in the private sector dishonestly or
fraudulently misappropriates or otherwise converts for his
Embezzlement
and
misappropriation

(2) Where any person in the private sector dishonestly or
fraudulently misappropriates or otherwise converts for his
Embezzlement
and
misappropriation

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
434
own use any property entrusted to him or under his control
or allow any other person to do so, commits an offence and on
conviction, shall be liable to a fine not exceeding ten million
shillings or to imprisonment for a term not exceeding seven
years or to both. (3) In addition to a penalty imposed under subsections
(1) and (2), the court shall order the confiscation of the
misappropriated or converted property or an equivalent sum
where that property cannot be traced.

nd (2), the court shall order the confiscation of the
misappropriated or converted property or an equivalent sum
where that property cannot be traced.

(4) Where a court orders confiscation or payment of the
amount or money value, or any part of it, of any advantage, or
the confiscation of any property, under this Act-
(a) the payment or any sum ordered to be paid or forfeited
may be enforced in the same manner and subject to the
same process as in the case of payment of a fine;
(b) all moneys forfeited shall be paid into the Treasury and
shall form part of the Government revenue;
(c) where any property other than money is forfeited, it
shall be disposed of in accordance with section 77 of
the Interpretation of Laws Act; and
(d) any such order shall, for the purpose of any appeal, be
deemed to form part of the sentence of the court. 29.

the Interpretation of Laws Act; and
(d) any such order shall, for the purpose of any appeal, be
deemed to form part of the sentence of the court. 29.

A person, being a public official or not, who diverts, for
purposes unrelated to those for which they were intended, for
his or her own benefit or that of a third party any property
belonging to the Government or its agencies to an independent
agent, or to an individual, which property that official has
received by virtue of his position, commits an offence and on
conviction, shall be liable to a fine not exceeding two million
shillings or to imprisonment for a term not exceeding two
years or to both. 30. A person who aids or abets another person in commission
of an offence under this Act, commits an offence and on
conviction, shall be liable to a fine not exceeding two million
Cap. 1
Diversion
Aiding and
abetting

offence under this Act, commits an offence and on
conviction, shall be liable to a fine not exceeding two million
Cap. 1
Diversion
Aiding and
abetting

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.435
THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
shillings or to imprisonment for a term not exceeding two
years or to both. 31. A person who intentionally abuses his position in the
performance or failure to perform an act, in violation of
law, in the discharge of his functions or use of position for
the purpose of obtaining an undue advantage for himself
or for another person or entity, commits an offence and on
conviction, shall be liable to a fine not exceeding five million
shillings or to imprisonment for a term not exceeding three
years or to both. 32. A person who conspires with another person to commit
an offence under this Act, commits a like offence and on
conviction, shall be liable to a fine not exceeding five million
shillings or to imprisonment for a term not exceeding three
years or to both.

and on
conviction, shall be liable to a fine not exceeding five million
shillings or to imprisonment for a term not exceeding three
years or to both.

33.–(1) A person who promises, offers or gives to a public
official or any other person directly or indirectly, an undue
advantage in order that the public official or that other
person to abuse his real or supposed influence with a view
to obtaining from the administration or a public authority
an undue advantage for the original instigator to the act or
for any other person, commits an offence and on conviction,
shall be liable to a fine not exceeding three million shillings
or to imprisonment for a term not exceeding two years or
to both. (2) A public official or any other person who directly or
indirectly solicits or accepts an undue advantage for himself
or for other person in order that such public official or the
other person abuse his real or supposed influence with a view
to obtaining from an administration or a public authority
an undue advantage, commits an offence and on conviction,
shall be liable to a fine not exceeding three million shillings
or to imprisonment for a term not exceeding two years or
to both. Abuse of position
Conspiracy
Trading in
influence

exceeding three million shillings
or to imprisonment for a term not exceeding two years or
to both. Abuse of position
Conspiracy
Trading in
influence

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
436
34.–(1) A person who-
(a) converts, transfers or disposes of property knowing
such property to be proceeds of corruption or related
offences for the purpose of concealing or disguising
the origin of the property or helping any person who is
involved in the commission of the offence to evade the
legal consequences of his action; or
(b) acquires, possesses or uses property with the knowledge
that such property is the proceeds of corruption or
related offences,
commits an offence and on conviction, shall be liable to a fine
not exceeding ten million shillings or to imprisonment for a
term not exceeding seven years or to both.

e and on conviction, shall be liable to a fine
not exceeding ten million shillings or to imprisonment for a
term not exceeding seven years or to both.

(2) Where the Director of Public Prosecutions has reason
to believe that any person having illicitly received or acquired
an advantage or property, he may by notice addressed to that
person or to any other person to whom the advantage, property,
the proceeds or money value, or any part of the proceeds or
money value, the advantage or property money is believed to
have been transferred or conveyed by the person suspected of
having illicitly received or acquired it or by an agent of such
person, directing the person to whom the notice is addressed
not to transfer, dispose of or part with the possession of the
property or money value specified in the notice. (3) The Director of Public Prosecutions may, subject to
subsection (1) issue a notice to any other person to whom the
money or property under this section may pass by operation
of law.

tions may, subject to
subsection (1) issue a notice to any other person to whom the
money or property under this section may pass by operation
of law.

(4) Every notice issued under subsection (2) shall remain in
force and binding on the person to whom it is addressed for
a period of six months from the date of the notice or, where
proceedings for an offence under this Act or any other written
law in relation to the advantage or property commenced against
any of such person until the determination of those proceedings. (5) A person who has been served with a notice under
subsections (2) and (3) who, on contravention of the notice,
transfers, disposes of, or parts with, the possession of the sum
Transfer of
proceeds of
corruption
Act No. 7 of 2018 s. 89

ntravention of the notice,
transfers, disposes of, or parts with, the possession of the sum
Transfer of
proceeds of
corruption
Act No. 7 of 2018 s. 89

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.437
THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
of money value or a property specified in the notice, commits
an offence and on conviction, shall be liable to a fine not
exceeding ten million shillings or to imprisonment for a term
not exceeding seven years or to both. (6) In any proceedings for an offence under this section,
it shall be a defence to an accused person if he satisfies the
court that-
(a) the sum of money or other property specified in the
notice was delivered to an officer of the Bureau, or to
some other person as directed in the notice;
(b) the sum of money or other property specified in the
notice was produced to the court and has been retained
by such court; or
(c) the notice was subsequently withdrawn by the Director
of Public Prosecutions by notification in writing. 35.

d has been retained
by such court; or
(c) the notice was subsequently withdrawn by the Director
of Public Prosecutions by notification in writing. 35.

Where, in proceedings under this Act, it is proved that
an advantage was offered, promised or given, or solicited,
accepted or obtained or agreed to be accepted or obtained
by a public official by or from a person, or agent of a person
holding or seeking to obtain contract from a public office the
advantage shall be deemed to have been offered, promised or
given, solicited, accepted or obtained or agreed to be accepted
or obtained as an inducement or reward as referred to in
section 18 unless the contrary is proved. 36. A person who falsely pretends that he is-
(a) an officer or has any of the powers of the officer under
this Act or any other laws relating to prevention and
combating of corruption under any authorisation or
warrant under either of those laws; or
(b) able to procure an office to do or refrain from doing
anything in connection with the duty of such officer,
commits an offence and on conviction, shall be liable to a fine
not exceeding two million shillings or to imprisonment for a
term not exceeding one year or to both. Presumption of
corruption
False pretence to
officer

t exceeding two million shillings or to imprisonment for a
term not exceeding one year or to both. Presumption of
corruption
False pretence to
officer

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438
37.–(1) A person who, knowing or suspecting that an
investigation in respect of an offence alleged or suspected to
have been committed under this Act or any other law relating
to corruption is taking place, without lawful authority or
reasonable excuse, discloses to the-
(a) person who is the subject of investigation the fact that
he is so subject or any detailed of such investigation; or
(b) public, section of the public or any particular person
the identity of the subject person or the fact that the
subject person is so subject or any details of such
investigation,
commits an offence and on conviction, shall be liable to a fine
of one hundred thousand shillings or to imprisonment for
one year or to both.

igation,
commits an offence and on conviction, shall be liable to a fine
of one hundred thousand shillings or to imprisonment for
one year or to both.

(2) Subsection (1) shall not apply to the disclosure of
investigation where-
(a) a warrant has been issued for the arrest of the subject
person;
(b) the subject person has been arrested whether with or
without warrant;
(c) the subject person has been required to furnish a
statement in writing by a notice served on him under
this Act; and
(d) the subject person has been summoned and his
statement recorded. (3) Without prejudice to the generality of the expression
“reasonable excuse” referred to in subsection (1), a person
referred to shall have a reasonable excuse as regards to disclosure
of any of the descriptions mentioned in that subsection (1) if,
but only to the extent that, the disclosure reveals-
(a) unlawful activity, abuse of power serious neglect of
duty, or other serious misconduct by the Director
General, a Director or any officer of the Bureau; or
(b) a serious threat to public order or to the security of the
United Republic or to the health or safety of members
of the public. Offence of
disclosure of
identity

hreat to public order or to the security of the
United Republic or to the health or safety of members
of the public. Offence of
disclosure of
identity

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THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
38.–(1) Where a person is charged or is about to be charged
in any court with a corruption offence or any other related
offences, the court may order, on an application by the Director
of Public Prosecutions subject to such conditions as to the
duration of the order or otherwise as the court deems fit-
(a) the attachment in the hands of any person named in
the order all moneys and other property due or owing
or belonging to or held on behalf of the accused; and
(b) the prohibition of the accused or any other person
named in the order from transferring, pledging or
otherwise disposing of any money or other property so
attached. (2) The court may, in respect of any order under subsection
(1), specify moneys or salaries, wages, pensions, or other benefits
that shall be paid to or received by the accused indicating the
source, manner and circumstances of payment or receipt.

s, pensions, or other benefits
that shall be paid to or received by the accused indicating the
source, manner and circumstances of payment or receipt.

(3) In making an order under subsection (1), the court may
authorise-
(a) the payment of debts incurred in good faith and due to
creditors of the accused before the request for the order
was made by the Director of Public Prosecutions; or
(b) the sale, transfer or disposal of any property by the
accused where the court is satisfied that such sale,
transfer or disposal is necessary in order to safeguard
the property rights of any other person claiming
interest in the property. (4) An order made pursuant to this section shall take effect
forthwith and the Director of Public Prosecutions shall-
(a) cause notice of the order to be published in the next
issue of the Government Gazette and in at least two
daily newspapers widely circulated in Tanzania; and
(b) give notice of the order to-
(i) all notaries;
(ii) banks, financial institutions and cash dealers; and
(iii) any other person who may hold or be vested with
property belonging to or held on behalf of the accused. Freezing of assets

and cash dealers; and
(iii) any other person who may hold or be vested with
property belonging to or held on behalf of the accused. Freezing of assets

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440
(5) An order under this section shall, subject to any
condition to the contrary imposed under subsection (1),
remain in force until-
(a) the Director of Public Prosecutions decides not to
proceed with a prosecution; or
(b) the final determination of the charge. (6) Where an order under this section ceases to have effect
or is revoked, the Director of Public Prosecutions shall cause
notice to be published in the Government Gazette and in at
least two daily newspapers widely circulating in Tanzania. (7) Any payment, transfer, pledge or other disposition of
property made in contravention of an order made under this
section shall be null and void. 39.–(1) Every person who is or becomes aware of the
commission of or the intention by another person to commit
an offence under this Act shall be required to give information
to the Bureau. (2) Procedures for giving and handling of information under
this section shall be as may be prescribed by the regulations.

information
to the Bureau. (2) Procedures for giving and handling of information under
this section shall be as may be prescribed by the regulations.

PART IV
FORFEITURE OF PROCEEDS OF CORRUPTION
40.–(1) The Bureau may, in collaboration with the office of
the Director of Public Prosecutions, recover proceeds of
corruption through confiscation to the Government. (2) Where a person is convicted of an offence of corruption
under this Act, the Director of Public Prosecutions may apply
to the convicting court or to any other appropriate court
not later than six months after conviction of the person for
forfeiture order against any property that was obtained through
corruption. (3) For the purpose of this Part, “proceeds of corruption”
means any property that is derived or obtained by a person
from the commission of corruption offences. Duty to give
information
Forfeiture of
proceeds of
corruption

erty that is derived or obtained by a person
from the commission of corruption offences. Duty to give
information
Forfeiture of
proceeds of
corruption

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.441
THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
41.–(1) Where the Director of Public Prosecutions makes an
application for a forfeiture order against property in respect of
a person’s conviction of corruption offence-
(a) the Director of Public Prosecutions shall give written
notice of the application to the person or to any other
person he has reason to believe may have an interest in
the property;
(b) the person, and any other person who claims an interest
in the property, may appear and adduce evidence at the
hearing of the application; and
(c) the court may, at any time before the final determination
of the application, direct the Director of Public
Prosecutions to give notice of the application to a
specified person or class of persons in a manner and
within such time as the court considers appropriate.

tions to give notice of the application to a
specified person or class of persons in a manner and
within such time as the court considers appropriate.

(2) Where the Director of Public Prosecutions makes an
application for an order for pecuniary, he shall give the person
together whom the application is made a written notice about
such application and that person shall have the right to appear
and adduce evidence at the hearing of the application. 42.–(1) Where the Director of Public Prosecutions applies to a
court for a forfeiture order under section 40 against property
in respect of a person’s conviction of an offence and the court
is satisfied that the property was obtained through corruption
offence, the court may if it considers appropriate, order that
the property or such of the property as it may specify in the
order, be forfeited to the United Republic. (2) In granting an application forfeiture order, the court
may give any directions necessary or convenient for giving
effect to the order, including, without limiting the generality
of the foregoing, directions to an officer of the court to do
anything necessary and reasonable to obtain possession of any
document necessary for the transfer of any property subject to
registration in the Registry of Titles. Notice of
application
Forfeiture order

n of any
document necessary for the transfer of any property subject to
registration in the Registry of Titles. Notice of
application
Forfeiture order

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442
43.–(1) Subject to subsection (2), where a court makes a
forfeiture order against property, the property shall vest in the
United Republic. (2) Where a forfeiture order is made against property
subject to registration in the Registry of Titles, any rights
in the property shall lie with the United Republic until the
registration is affected. (3) The Treasury Registrar shall be registered as owner of
any property subject to a forfeiture order and the Minister shall
do or authorise to be done anything necessary or convenient
to obtain the registration of the Treasury Registrar as owner,
including the execution of an instrument required to be
executed by a person transferring an interest in property of
that nature.

Registrar as owner,
including the execution of an instrument required to be
executed by a person transferring an interest in property of
that nature.

44.–(1) Where any advantage has, in contravention of this
Act, been given by any person to an agent, the principal may
recover as a civil debt the amount or the money value from
the agent and no conviction or acquittal of the agent or of that
person in respect of an offence under this Act shall operate as
a bar to civil proceedings for the recovery of such amount or
money value. (2) This section shall not be deemed to prejudice or affect
any right which any principal may have under any law in force
to recover from any person any money or property. PART V
INSTITUTIONAL COOPERATION
45. The Bureau shall establish and maintain a system of
collaboration, consultation and cooperation with law
enforcement agencies and other national authorities within
the United Republic engaged in investigation and prosecution
and may, for that purpose-
Effects of
forfeiture order
Principal may
recover secret gift
Cooperation with
agencies and
other authorities

d prosecution
and may, for that purpose-
Effects of
forfeiture order
Principal may
recover secret gift
Cooperation with
agencies and
other authorities

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.443
THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
(a) grant immunity from prosecution to a person who
provides cooperation in investigation or prosecution
of an offence under this Act;
(b) inform the authorities, on their own initiatives, where
there are reasonable grounds to believe that any of the
offences under this Act has been committed; and
(c) upon request, provide to the authorities all necessary
information. 46. The Bureau shall establish and maintain a system of-
(a) cooperation with the private sector, and in particular,
financial institutions on matters relating to the
commission of offence under this Act; and
(b) encouraging the private sector to report to the Bureau
the commission of an offence under this Act. PART VI
FINANCIAL PROVISIONS
47.–(1) The funds and resources of the Bureau shall consist
of the sums of money as may be appropriated by Parliament,
and shall be applied for purposes for which the Bureau is
established.

Bureau shall consist
of the sums of money as may be appropriated by Parliament,
and shall be applied for purposes for which the Bureau is
established.

(2) The Director General shall keep proper audited accounts
and other records relating to the funds and resources of the
Bureau. 48.–(1) The Director General shall within three months before
the end of each financial year, prepare and submit to the
Minister for approval, estimates of income and expenditure of
the Bureau for the next ensuing financial year. (2) Upon approval of estimates, the Director General shall
forward the estimates to the Minister for approval. (3) The report on estimates on income and expenditure shall
contain a report of performance of functions of the Bureau for
the year ending. Cooperation with
private sector
Funds of Bureau
Estimates

diture shall
contain a report of performance of functions of the Bureau for
the year ending. Cooperation with
private sector
Funds of Bureau
Estimates

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
444
(4) Upon receipt of the report, the Minister shall lay the
report before the National Assembly during the sessions
immediately following the date of submission of the report. PART VII
GENERAL PROVISIONS
49. In proceedings for an offence under this Act where the
subject matter involves buildings, the method for evaluation
of building shall be based-
(a) where it is established that such property or building
was built-
(i) on the market value of building materials at the
time of construction; or
(ii) on actual construction value;
(b) where the building was purchased-
(i) on the actual price of purchase;
(ii) on the valuation market value of such property or
building. 50. An act or thing done or omitted to be done by an officer of
the Bureau shall not, if the act or omission was done or omitted
bona fide in the exercise of his functions under this Act, render
the officer personally liable for the act or omission.

omission was done or omitted
bona fide in the exercise of his functions under this Act, render
the officer personally liable for the act or omission.

51.–(1) An information relating to commission of an offence
under this Act shall not be admitted in evidence in any civil or
criminal proceedings and no witness in any civil or criminal
proceedings shall be obliged to-
(a) disclose the name or address of any informer who
has given information to the Bureau with respect to
an offence under this Act or the name or address of
any person who has assisted the Bureau in any way in
relation to such an offence; or
(b) answer any question if the answer to such question
would lead, or would tend to lead to discovery of the
name or address of such informer or person. Valuation of
property
General
immunity for
members
Protection of
informers

end to lead to discovery of the
name or address of such informer or person. Valuation of
property
General
immunity for
members
Protection of
informers

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.445
THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
(2) Where any book, document or paper which is the subject
of evidence or liable for inspection in any civil or criminal
proceedings contain an entry in which that informer or person
is named or described, or which might lead to the discovery
of that informer or person by public, the court shall cause all
such passages to be concealed from view by public or to be
obliterated so far as may be necessary to protect the informer
or such other person from discovery by public. (3) An informer who shall suffer reprisal or retaliation or
victimisation or injury or any harm from a person accused
of corruption, perpetrators of offences of corruption and
their accessories shall be afforded reasonable protection,
compensation and assistance by the Government upon
ascertainment by the Bureau of the magnitude of victimisation,
injury or harm.

asonable protection,
compensation and assistance by the Government upon
ascertainment by the Bureau of the magnitude of victimisation,
injury or harm.

52.–(1) Notwithstanding any written law, rule of law or
practice to the contrary witness shall not, in any proceedings
for an offence under this Act be regarded as an accomplice by
reason only of receiving or making any payment or delivery by
him or on his behalf of any advantage to the person accused or,
as the case may be, by reason only of receiving or making any
payment or delivery of any advantage by or on behalf of the
person accused to or from him. (2) Where a person-
(a) discloses to an officer that a person, public official,
body corporate or public body is or has been involved
in an act of corruption; and
(b) at the time he makes the disclosure, believes on
reasonable grounds that the information he discloses
may be true and is of such a nature as to warrant an
investigation under this Act, he shall not incur civil or
criminal liability as a result of such disclosure. (3) A person who victimises a person who has made a
disclosure under subsection (2), commits an offence and on
conviction, shall be liable to a fine not exceeding five hundred
Protection of
witnesses, experts
and victims

ubsection (2), commits an offence and on
conviction, shall be liable to a fine not exceeding five hundred
Protection of
witnesses, experts
and victims

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
446
thousand shillings or to imprisonment for a term not exceeding
one year or to both. (4) In this Part, “victimisation” means an act-
(a) which causes injury, damage or loss;
(b) of intimidation or harassment;
(c) of discrimination, disadvantage to adverse treatment in
relation to person’s employment; or
(d) amounting to threats of reprisals. 53. A conviction for an offence against this Act shall not
be invalid by reason only of a defect in the appointment,
nomination or election of a person to any office. 54. Mutual legal assistance in relation to offence of corruption
and other related offences shall be made in accordance with
the provisions of the Mutual Assistance in Criminal Matters
Act. 55. Extradition matters in relation to offences of corruption
and other related offences shall be dealt with in accordance
with the provisions of the Extradition Act. 56.

ers in relation to offences of corruption
and other related offences shall be dealt with in accordance
with the provisions of the Extradition Act. 56.

Without prejudice to the preceding provisions of this Part,
a foreign state or Government may disclose such information
which might assist the Bureau in initiating or carrying
out investigation, prosecution, judicial proceedings and
information on process of offence. 57.–(1) Except for offences under section 15, prosecution
for an offence under this Act shall be instituted with written
consent of the Director of Public Prosecutions. (2) Consent under subsection (1) shall be obtained in
accordance with the provisions of section 9 of the National
Prosecutions Service Act. (3) The Director of Public Prosecutions shall, within sixty
days, give or withhold consent for prosecution. Defect in
appointment
nomination or
election
Mutual legal
assistance
Cap. 254
Extradition
Cap. 368
Disclosure of
information
without prior
request
Sanction of
Director of Public
Prosecutions
Act No. 11 of 2019 s. 29
Cap. 430

254
Extradition
Cap. 368
Disclosure of
information
without prior
request
Sanction of
Director of Public
Prosecutions
Act No. 11 of 2019 s. 29
Cap. 430

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THE PREVENTION AND COMBATING OF CORRUPTION ACT [CAP. 329 R.E. 2023]
58. Unless the Director of Public Prosecutions directs otherwise
an offence under this Act may be tried in the District Court,
Court of Resident Magistrate or, as the case may be, the High
Court.
59.–(1) The Minister may make regulations for the better
carrying into effect the purposes and provisions of this Act.
(2) Without prejudice to the generality of subsection (1),
the Minister may make regulations prescribing-
(a) a code of conduct for officers of the Bureau;
(b) procedures and processes for management of
complaints under this Act;
(c) procedures for provision of information to the Bureau
on the commission of corruption offences; and
(d) such other matters as may be necessary or expedient
for preventing the abuse or neglect of duty and for
upholding the efficiency and integrity of the Bureau.
60. [Repeals the Prevention of Corruption Act].
Trial court
Regulations
Repeal
Act No.
16 of 1971

pholding the efficiency and integrity of the Bureau.
60. [Repeals the Prevention of Corruption Act].
Trial court
Regulations
Repeal
Act No.
16 of 1971

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