The Provisional Collection of Taxes and Duties Act

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CHAPTER 153
THE PROVISIONAL COLLECTION OF TAXES AND DUTIES ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
1. Short title.
2. Provisional collection orders.
3. Duration of orders.
4. Refund of excess tax or duty.
5. Repeal and saving.

Sections
Section Title
1. Short title.
2. Provisional collection orders.
3. Duration of orders.
4. Refund of excess tax or duty.
5. Repeal and saving.

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CHAPTER 153
THE PROVISIONAL COLLECTION OF
TAXES AND DUTIES ACT
An Act to give statutory effect for limited periods to orders of the President
imposing any new tax or duty or rate of tax or duty, creating any new
allowance, or varying or removing any existing tax or duty, or any
such rate or allowance, and to repeal the Customs and Excise Duties
(Provisional Collection) Ordinance. [8th March, 1963]
Acts Nos. 10 of 1963
12 of 1972
1. This Act may be cited as the Provisional Collection of Taxes
and Duties Act. (2) This Act shall apply to Mainland Tanzania and shall
extend to Tanzania Zanzibar in respect of the Income Tax
Act, the Customs Tariff Act and the Excise (Management and
Tariff) Act.

nd Tanzania and shall
extend to Tanzania Zanzibar in respect of the Income Tax
Act, the Customs Tariff Act and the Excise (Management and
Tariff) Act.

2.–(1) Where the President at any time approves of the
introduction in to the National Assembly of a Bill whereby, if
such Bill be passed into law, any tax or duty, or rate of tax or
duty, or any allowance in respect of such tax or duty, would
be imposed or created, or whereby any such tax, duty, rate
or allowance would be varied or removed, he may, subject to
the provisions of this Act and notwithstanding the provisions
of any other written law make an order that there shall be
charged, levied and collected the tax or duty which would
become payable if such Bill were passed into law in lieu of the
tax or duty, if any, which would otherwise be payable or, as the
case may be, that there shall cease to be charged, levied and
collected any tax or duty which would cease to be payable if
such Bill were passed into law. Short title
Cap. 332
Cap. 149
Provisional
collection orders
Act No. 12 of 1972 Sch.

which would cease to be payable if
such Bill were passed into law. Short title
Cap. 332
Cap. 149
Provisional
collection orders
Act No. 12 of 1972 Sch.

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THE PROVISIONAL COLLECTION OF TAXES AND DUTIES ACT [CAP. 153 R.E. 2023]
(2) References in subsection (1) to the imposition or
creation of any tax, duty, rate or allowance shall be deemed to
include a reference to the reimposition or renewal of such tax,
duty, rate or allowance. (3) Where an order under subsection (1) has been made
in respect of any Bill and the Minister for the time being
responsible for finance, by notice in the Gazette, signifies an
intention to move an amendment to Bill during its introduction
in the National Assembly, such order shall take effect as if the
Bill were amended as provided for in such notice.

ent to Bill during its introduction
in the National Assembly, such order shall take effect as if the
Bill were amended as provided for in such notice.

(4) Where an order under subsection (1) is made in respect
of a Bill which, if it were passed into law, would confer upon
a Minister or other authority a discretion to grant exemption
from the tax or duty provided for therein or to otherwise limit
the imposition of such tax or duty, the Minister or the authority
may exercise such discretion in the manner provided for in the
Bill as if the Bill had passed into law, and where such discretion
is so exercised and any subsidiary legislation signifying the
exercise of such discretion is published in the Gazette-
(a) the order under subsection (1) shall take effect subject
to the exemption or limitation specified in such
subsidiary legislation;
(i) in case where the order comes into force otherwise
than during a meeting of the National Assembly,
if the Bill in respect of which the order is made is
not introduced into the National Assembly at the
meeting thereof next following the date on which
the order come into force; or
(b) the subsidiary legislation shall continue in effect,
until revoked or replaced by another such subsidiary
legislation made under the Bill after the Bill is passed
into law, and shall, from the date on which the Bill
is enacted as an Act of Parliament, have effect as
subsidiary legislation made under the appropriate
provision of such Act:

the date on which the Bill
is enacted as an Act of Parliament, have effect as
subsidiary legislation made under the appropriate
provision of such Act:

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE PROVISIONAL COLLECTION OF TAXES AND DUTIES ACT [CAP. 153 R.E. 2023]
478
Provided that every subsidiary legislation published in the
Gazette under this subsection shall expire and cease to have
effect upon the expiry of the order made under subsection (1)
otherwise than in circumstances specified in section 3(1)(d). (5) For purposes of this Act “tax” includes any fee, levy or
other payment payable to the Government, the Community or
a local authority.

ion 3(1)(d). (5) For purposes of this Act “tax” includes any fee, levy or
other payment payable to the Government, the Community or
a local authority.

3.–(1) Every order made under section 2 shall come into force
on the date specified therein and, without prejudice to the
power orders to cancel it any time, shall expire and cease to be
of effect-
(a) in cases-
(i) where the order comes into force during a meeting
of the National Assembly, if the Bill in respect of
which the order is made is not introduced into the
National Assembly at that meeting;
(ii) where the order comes into force otherwise than
during a meeting of the National Assembly, if
the Bill in respect of which the order is made is
not introduced into the National Assembly at the
meeting thereof next following the date on which
the order come into force, or
(b) on the rejection by the National Assembly of the bill
in respect of which the order was made, or on the
withdrawal of such bill, or on the consideration of such
bill by the National as Assembly being adjourned sine
die;
(c) on the expiration of sixteen weeks after the date on
which the order came into force; or
(d) on the coming into operation, with or without
modification, of the Bill in respect of which the order
was made:
Provided that, the President, with the approval of the
National Assembly signified by resolution, by order declare
that the period referred to in paragraph (c) shall be extended
for such period as may be specified in the order.

ified by resolution, by order declare
that the period referred to in paragraph (c) shall be extended
for such period as may be specified in the order.

Duration of
orders

Duration of
orders

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THE PROVISIONAL COLLECTION OF TAXES AND DUTIES ACT [CAP. 153 R.E. 2023]
(2) References in subsection (1) to a Bill shall, where such
Bill contains provisions relating to different taxes, or to different
duties or to different taxes and duties, be deemed to include a
reference to the relevant provision of such Bill in respect of
which such order is made. 4. Without prejudice to any provision of any law for the time
being in force relating to the collection of any tax or duty, being
a provision enabling a refund to be made of any tax or duty paid
in compliance with such law and any order made under this
Act which is in excess of the tax or duty payable immediately
after such order has ceased to be of effect, any such excess may,
if it has not been so refunded, or to which it has not been so
refunded, be refunded by either of the following methods:
(a) in the manner set out in the first proviso to section
26(1) of the Public Finance Act; or
(b) by being charged on and paid out of the Consolidated
Fund. 5.

e manner set out in the first proviso to section
26(1) of the Public Finance Act; or
(b) by being charged on and paid out of the Consolidated
Fund. 5.

[Repeals the Customs and Excise Duties (Provisional
Collection) Ordinance, No. 20 of 1936]:
Provided that, any order made under that Ordinance which
is still in force on the date when this Act comes into operation
shall be deemed to have been made under this Act and the
provisions of this Act shall apply to such order as if this Act
had been in operation on the date such order was made. Refund of excess
tax or duty
Cap. 348
Repeal and saving

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.