THE PUBLIC OFFICERS (RECOVERY OF DEBTS) ACT

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CHAPTER 76
THE PUBLIC OFFICERS (RECOVERY OF DEBTS) ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
1. Short title.
2. Interpretation.
3. Proper authority may direct deductions.
4. Act not to apply to certain debts.
5. Deductions to operate as discharge.
6. Notice of deduction.
7. Appeals.
8. When attachment on salary ordered.
9. Amendment of the Schedule.
10. Regulations.

ions to operate as discharge.
6. Notice of deduction.
7. Appeals.
8. When attachment on salary ordered.
9. Amendment of the Schedule.
10. Regulations.

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CHAPTER 76
THE PUBLIC OFFICERS (RECOVERY OF DEBTS) ACT
An Act to make provision for the recovery from certain officers of debts due
by them to the Government and certain corporations. [1st May, 1970]1
[1st January, 1975]
Acts Nos. 7 of 1970
37 of 1974
1 of 1993
30 of 1994
GN.No. 151 of 1972
1. This Act may be cited as the Public Officers (Recovery of
Debts) Act.1
2.

5]
Acts Nos. 7 of 1970
37 of 1974
1 of 1993
30 of 1994
GN.No. 151 of 1972
1. This Act may be cited as the Public Officers (Recovery of
Debts) Act.1
2.

In this Act, unless the context otherwise requires-
“court” means a court of a resident magistrate;
“debt” means any sum of money due from a public officer to
the Government, or to any local authority, any scheduled
corporation to his employing parastatal or any other parastatal
in respect of-
(a) any tax or rate, or any penalty accruing thereto, imposed
by or under any written law;
(b) any contribution to any provident fund or pension
fund or other scheme established and maintained in
accordance with any written law;
(c) any loss caused to the Government, the local authority,
or the scheduled corporation the employing parastatal
or any other parastatal as the case may be, as a result of
his negligence, failure by him to take reasonable care
1 Note: This Act is a consolidation of the Specified Officers (Recovery of Debts)
Act, 1970 (Act No. 7 of 1970) and the Parastatal Employees (Recovery of Debts)
Act, 1974 (Act No. 37 of 1974) which came into operation on 1st May, 1970 and
1st January, 1975, respectively. Short title
Interpretation
Acts Nos. 1 of 1993 Sch. 30 of 1994 s. 4

4) which came into operation on 1st May, 1970 and
1st January, 1975, respectively. Short title
Interpretation
Acts Nos. 1 of 1993 Sch. 30 of 1994 s. 4

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THE PUBLIC OFFICERS (RECOVERY OF DEBTS) ACT [CAP. 76 R.E.

eserved. No part of this book may be reproduced or distributed without permission of OAG.311
THE PUBLIC OFFICERS (RECOVERY OF DEBTS) ACT [CAP. 76 R.E.

2023]
or failure by him to discharge his duties in a reasonable
manner;
(d) any rental for any quarters provided by the Government
the local government authority, the employing parastatal
or any other previous employing parastatal to the
public officer;
(e) any loan or other payment made to the public officer by
the Government, local government authority, employing
parastatal or any other previous employing parastatal
which the public officer is under a duty to repay or
refund;
(f) goods supplied, services rendered or any other
consideration whatsoever given by the Government,
the local authority, the employing parastatal or any
other previous employing parastatal or the schedule
corporation, as the case may be, to the public officer
or some other person for which the public officer has
rendered himself liable;
(g) any payment made to a public officer by way of salary
or allowances in excess of the salary or allowances to
which he is entitled, together with such interest thereon
as may be agreed upon by the parties concerned or,
where no such interest has been agreed upon interest at
such rate as may be prescribed; and
(h) any amount determined by the proper authority as
being due from him by reason of any loss caused to the
Government, a local government authority or scheduled
corporation, as a result of failure by him to obtain legal
representation in a suit instituted against the Government,
Ministry Department or officers;
“department” means a department of the Government which
is not part of any Ministry, and includes the Judiciary;
“division” means a division of a Ministry;
“Minister” means the Minister responsible for finance;
“public officer” or “public department” extends to and includes
every officer or department invested with or performing

ister responsible for finance;
“public officer” or “public department” extends to and includes
every officer or department invested with or performing

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE PUBLIC OFFICERS (RECOVERY OF DEBTS) ACT [CAP. 76 R.E.

ts reserved. No part of this book may be reproduced or distributed without permission of OAG.THE PUBLIC OFFICERS (RECOVERY OF DEBTS) ACT [CAP. 76 R.E.

2023]
312
duties of a public nature, whether under the immediate
control of the President or not, and includes an officer
or department under the control of a local authority or a
public corporation;
“public corporation” means a body corporate established by
or under any written law, other than the Companies Act,
and includes a corporation sole so established;
“proper authority” means-
(a) in the case of-
(i) the Speaker;
(ii) the Chairman of the Permanent Commission of
Enquiry;
(iii) a Minister;
(iv) a Deputy Minister;
(v) the Attorney General;
(vi) the head of any Department;
(vii) a Regional Commissioner;
(viii) a Permanent Secretary; or
(ix) District Commissioner,
the President;
(b) in the case of a member of the National Assembly, the
Speaker;
(c) in the case of any public officer employed in any
Department, the head of that Department;
(d) in the case of any public officer employed in any Ministry
other than a public officer employed in a Division, the
Permanent Secretary to the Ministry;
(e) in the case of any public officer employed in any Division,
the head of that Division;
(f) in the case of a specified officer incurring a debt arising in
the manner specified in paragraph (h) of the definition
“debt”, the Attorney General;
“salary” includes wages, allowances and any other remuneration
or emoluments payable to a public officer in respect of the
officer held by him; and
“scheduled corporation” means a body corporate specified
in the Schedule to this Act.

e to a public officer in respect of the
officer held by him; and
“scheduled corporation” means a body corporate specified
in the Schedule to this Act.

Cap. 212

Cap. 212

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THE PUBLIC OFFICERS (RECOVERY OF DEBTS) ACT [CAP. 76 R.E. 2023]
3. Where any public officer is liable for a debt, the proper
authority may, without prejudice to any other means that
may be available for the recovery of such debt, authorise the
recovery of the debt by deductions from the public officer’s
salary by monthly instalments not exceeding one-fourth of his
monthly salary and the remittance of the sums deducted to the
authority or corporation entitled to the payment of the debt:
Provided that, where a public officer is liable for payment of
two or more debts the total amount authorised to be deducted
from his salary in any month shall not exceed one-third of the
salary payable in that month. 4. This Act shall not apply to any debt which-
(a) the public officer from whom the debt is due has agreed
in writing to pay by instalments to be deducted from
his salary; or
(b) may under the provisions of any other written law be
recovered by deductions from the salary of the public
officer from whom the debt is due. 5.

r
(b) may under the provisions of any other written law be
recovered by deductions from the salary of the public
officer from whom the debt is due. 5.

Where any deduction has been made from the salary of
a public officer in respect of any debt, such deduction shall
operate as a complete discharge of the public officer from his
liability in respect of that debt to the extent of the deduction
made. 6.–(1) A deduction shall not be made from the salary of any
public officer under the provisions of this Act unless a notice
in writing has first been given to the public officer by or on
behalf of the proper authority. (2) Every notice under subsection (1) shall state the amount
of the debt due, the circumstances giving rise to the debt and
the amount of the proposed deductions from the salary. (3) A notice under subsection (1) shall, save for the purpose
of an appeal under section 7 or for any further appeal, be
conclusive proof of the liability of the public officer to whom it
is addressed in respect of the debt specified therein. Proper authority
may direct
deductions
Act not to apply
to certain debts
Deductions
to operate as
discharge
Notice of
deduction

ebt specified therein. Proper authority
may direct
deductions
Act not to apply
to certain debts
Deductions
to operate as
discharge
Notice of
deduction

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314
(4) A copy of every notice under subsection (1) shall be
sent to the officer responsible for paying the salary of the
public officer and it shall be the duty of such officer to make
deductions from the salary of the public officer in accordance
with the terms of the notice unless such notice or any term
thereof is set aside or varied on any appeal made under section
7 or on any further appeal, in which case such officer shall
comply with the order of the court deciding the appeal. 7.–(1) Where a public officer to whom a notice under section
6 has been given is aggrieved by any of the terms of the notice
he may, within thirty days of the receipt of the notice, appeal
to the court. (2) On an appeal under subsection (1) the court may confirm,
set aside or vary the notice. (3) An order of the court on an appeal under this section
may be appealed from in the same manner and to the same
extent in all respects as a decree of that court in a civil suit.

an appeal under this section
may be appealed from in the same manner and to the same
extent in all respects as a decree of that court in a civil suit.

(4) The Chief Justice may make rules regulating the procedure
for appeals under this section. 8. Where any deduction is made under the provisions of this
Act from the salary of any public officer and an attachment of
the salary is ordered by any court under any law for the time
being in force regulating attachments, the salary of the public
officer shall, for the purpose of the attachment, be deemed to
be the difference between his salary and the deductions made
under this Act. 9. The Minister may, by order published in the Gazette add to,
delete from, amend or replace the Schedule to this Act. Appeals
When attachment
on salary ordered
Amendment of
the Schedule

hed in the Gazette add to,
delete from, amend or replace the Schedule to this Act. Appeals
When attachment
on salary ordered
Amendment of
the Schedule

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THE PUBLIC OFFICERS (RECOVERY OF DEBTS) ACT [CAP. 76 R.E. 2023]
10. The Minister may make regulations for the better carrying
out of the purposes of this Act and, without prejudice to the
generality of the foregoing, may make regulations-
(a) providing for payment of interest at a rate not exceeding
seven per centum per annum on unpaid debts in respect
of which no interest has been agreed upon by the parties;
and
(b) prescribing anything which under this Act may be
prescribed.
SCHEDULE
(Made under section 2)
SCHEDULED CORPORATION
1. Tanzania Electric Supply Company Limited.
2. The National Housing Corporations.
Regulations
GN. No.
151 of 1972

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