The Roads and Fuel Tolls Act

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
1
THE UNITED REPUBLIC OF TANZANIA
CHAPTER 220
THE ROADS AND FUELS TOLLS ACT
[PRINCIPAL LEGISLATION]
REVISED EDITION 2019
This Edition of the Roads and Fuel Tolls Act, Cap. 220 up to and
including 30 th November, 2019 and is printed under the authority of
section 4 of the Laws Revision Act, Cap. 4.
Dodoma, ADELARDUS L. KILANGI
30th November, 2019 Attorney General
PRINTED BY THE GOVERNMENT PRINTER , DAR ES SALAAM -TANZANIA
PRINTED BY THE GOVERNMENT PRINTER, DAR ES SALAAM - TANZANIA

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
2

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
1
________
CHAPTER 220
_________
THE ROADS AND FUEL TOLLS ACT
[PRINCIPAL LEGISLATION]
ARRANGEMENT OF SECTIONS
Section Title
PART I
PRELIMINARY PROVISIONS
1. Short title and application.
2. Omitted.
3. Interpretation.
PART II
THE ROADS FUND
4. Establishment of Roads Fund.
4A. Division of roads and fuel tolls.
PART III
THE BOARD AND THE ROADS FUND MANAGER
(a) The Board
5. Establishment of Board.
(b) The Roads Fund Manager and Roads Fund Accountant
6. Appointment of Roads Fund Manager and Roads Fund Accountant.
1

oard
5. Establishment of Board.
(b) The Roads Fund Manager and Roads Fund Accountant
6. Appointment of Roads Fund Manager and Roads Fund Accountant.
1

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
2
PART IV
IMPOSITION OF ROADS AND FUEL TOLLS
7. Imposition of tolls.
8. Exemptions.
PART V
ADMINISTRATION AND COLLECTION
9. Scheduled toll stations.
10. Suit for recovery.
11. Toll collectors.
12. Issue of receipt.
13. Power to inspect.
14. Prohibited conduct.
14A. Misuse of Fund.
15. Repealed.
16. Regulations.
_______
SCHEDULES
_______

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
3
______
CHAPTER 220
________
THE ROADS AND FUEL TOLLS ACT
An Act to impose and provide for the collection of tolls on the vehicular use of
public roads, and for the matters related to roads and fuel tolls
[1st January, 1986]
[s. 2]
Acts Nos.
13 of 1985
10 of 1986
17 of 1990
16 of 1992
16 of 1994
17 of 1995
1 of 1996
25 of 1997
6 of 1998
11 of 1998
11 of 2000
14 of 2001
18 of 2002
13 of 2005
6 of 2006
16 of 2007
5 of 2011
4 of 2013
2 of 2014
10 of 2015
16 of 2015
4 of 2018

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
4

002
13 of 2005
6 of 2006
16 of 2007
5 of 2011
4 of 2013
2 of 2014
10 of 2015
16 of 2015
4 of 2018

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
4

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
5
PART I
PRELIMINARY
PROVISIONS
Short title
and
application
Act No. 14 of 2001
s.24(a)
1.-(1) This Act may be cited as the Roads and Fuel
Tolls Act. (2) This Act shall apply to all public roads in
Tanzania. Omitted 2. Omitted. Interpretation
Acts Nos. 6 of 1998
s.2
11 of 1998
s.2
14 of 2001
s.24(b)
10 of 2015
s.127
4 of 2018
s.51
3.

lic roads in
Tanzania. Omitted 2. Omitted. Interpretation
Acts Nos. 6 of 1998
s.2
11 of 1998
s.2
14 of 2001
s.24(b)
10 of 2015
s.127
4 of 2018
s.51
3.

In this Act, unless the context otherwise requires-
"Board" means the Board established by section 5;
"Chief Executive" means the Chief Executive Officer of the
TANROADS;
"classified roads" means any public roads including trunk
roads, regional roads, urban roads and feeder roads;
"Commissioner" means the Commissioner General
appointed under the Tanzania Revenue Authority Act;
"development" means the upgrading of a road to a new
standard, including a new road or bridge construction,
widening or rehabilitation of a road that has been left in
poor condition for a long time;
“emergency repair” means works required to open roads
after a natural disaster;
"fuel" means petrol, whether super or regular, and diesel for
use in the propulsion of a vehicle;
“Fund" means the Roads Fund established by section 4;
"local authority" means a district, town, municipality or city
authority;
"Minister" means the Minister responsible for finance;
"road" means a primary, secondary or tertiary road,
commonly used by the public or to which the public has
access or route and includes–
(a) any bridge, causeway, culvert, dam, ditch,
drain, fence, embankment, ferry, ford, pontoon
or other work in line of such road;

route and includes–
(a) any bridge, causeway, culvert, dam, ditch,
drain, fence, embankment, ferry, ford, pontoon
or other work in line of such road;

The Roads and Fuel Tolls Act [CAP. 220 R.E.

The Roads and Fuel Tolls Act [CAP. 220 R.E.

2019]
6
(b) the land of which the road or route consists or
over which the road reserve in question extends;
(c) anything on that land forming part of, or
connected with or belonging to the road or
route; and
(d) land acquired for the construction of a
connection between one road or route and
another road or route;
“road agency” means TANROADS or any local
government authority and includes any institution or
body established for purposes of development,
maintenance or management of classified roads;
"roads and fuel tolls" means the toll imposed by section 4
and payable under this Act;
"road maintenance" means all works to preserve riding
quality, road shape, drain, culverts, structures and
bridges, spot improvement of bad spots to maintain
accessibility; resealing, reshaping and regravelling;
"roads Minister" means the Minister responsible for roads;
"scheduled toll station" means any place, premises or other
area appointed or designated under section 9 as a
station, a point or points at or within which road and
fuel tolls payable under this Act shall be paid or
collected;
Cap.245 “TANROADS” means the Tanzania National Road Agency
established under the Executive Agencies Act;
"toll collector" means a collector of roads and fuel tolls; and
"vehicle" includes every description of conveyance for the
transport of human beings and goods.

lector" means a collector of roads and fuel tolls; and
"vehicle" includes every description of conveyance for the
transport of human beings and goods.

PART II
THE ROADS FUND
Establishment
of Roads Fund
Acts Nos. 6 of 1998
s. 2
11 of 1998
s. 3
14 of 2001
4.-(1) There is hereby established a Fund to be
known as the Roads Fund into which shall be paid all
monies collected as roads and fuel tolls imposed on diesel
and petrol, transit fees, heavy vehicle licences, vehicle
overloading fees, or from any other source at the rate or
rates to be determined by Parliament from time to time.

ees, heavy vehicle licences, vehicle
overloading fees, or from any other source at the rate or
rates to be determined by Parliament from time to time.

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
7
s. 24(c)
4 of 2018
s. 52
(2) All monies collected as roads and fuel tolls
shall be deposited in the account of the Fund. (3) At least ninety percent of the money deposited
in the Fund shall be used for maintenance and emergency
repair of classified roads and related administrative costs
in the Mainland Tanzania in accordance with approved
operational plans and budget of the road agency as
approved by the Parliament. (4) Not more than ten percent of the money
deposited in Fund shall be used for roads development and
related administrative costs in Mainland Tanzania in
accordance with the plans and budgets approved by
Parliament. (5) The money deposited in the Fund shall not be
used for any other purposes than those provided for in
subsections (3) and (4). (6) The money deposited in the Fund shall be
audited by the Controller and Auditor General or any other
qualified auditor appointed by the Board after the approval
of the Controller and Auditor General. Division of
road and
fuel tolls
Act No. 16 of 2015
s.43
Cap.272
4A.

r appointed by the Board after the approval
of the Controller and Auditor General. Division of
road and
fuel tolls
Act No. 16 of 2015
s.43
Cap.272
4A.

Notwithstanding section 4(3), the moneys
collected as roads and fuel tolls on petrol and diesel shall
be distributed as follows-
(a) Tanzania shillings 263 per litre imposed on
petrol and diesel shall be deposited into the
account of the Fund; and
(b) Tanzania shillings 50 per litre imposed on
diesel and Tanzania shillings 50 imposed on
petrol shall both be deposited into the National
Water Investment Fund established under the
Water Supply and Sanitation Act.

shillings 50 imposed on
petrol shall both be deposited into the National
Water Investment Fund established under the
Water Supply and Sanitation Act.

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
8
Act No. 11 of 1998
s.3
PART III
THE BOARD AND THE ROADS FUND MANAGER
(a) The Board
Establishment
of Board
Acts Nos. 6 of 1998
s.2
11 of 1998
s.3
14 of 2001
s.24(c)
4 of 2018
s.

T III
THE BOARD AND THE ROADS FUND MANAGER
(a) The Board
Establishment
of Board
Acts Nos. 6 of 1998
s.2
11 of 1998
s.3
14 of 2001
s.24(c)
4 of 2018
s.

50 and 53
Cap.4
s.8
5.-(1) There is hereby established a Board to be
known as the Roads Fund Board which shall consist of the
following members-
(a) a Chairman who shall be appointed by the
President from amongst persons outside the
public service;
(b) the Permanent Secretary in the Ministry
responsible for roads;
(c) the Permanent Secretary in the Ministry
responsible for finance;
(d) the Permanent Secretary in the Ministry
responsible for local government;
(e) a senior public servant not below the rank of
Director appointed by the roads Minister;
(f) four road user representatives appointed by the
roads Minister from among the following
sectors, institution or associations-
(i) the road transport industry;
(ii) the tourism industry;
(iii) the Tanzania Chamber of Commerce,
Industries and Agriculture;
(iv) the Confederation of Tanzania
Industries;
(v) the National Co-operatives
Organisation; or
(vi) any other organisation of road users
with no potential conflict of interest.

Tanzania
Industries;
(v) the National Co-operatives
Organisation; or
(vi) any other organisation of road users
with no potential conflict of interest.

(2) Subject to paragraph (f) of subsection (1), the
roads Minister shall call for nominations from the sectors,
institutions or associations and on receiving the
nominations, he shall publish a list of nominated members
in one English and one Kiswahili local newspaper for
persons wishing to object or comment on the nominations,
to make such objections or comments to the roads
Minister.

one Kiswahili local newspaper for
persons wishing to object or comment on the nominations,
to make such objections or comments to the roads
Minister.

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
9
(3) Taking into account the objections and
comments in accordance with subsection (2), the roads
Minister shall, by notice published in the Gazette, make
the appointments.

nt the objections and
comments in accordance with subsection (2), the roads
Minister shall, by notice published in the Gazette, make
the appointments.

(4) The functions of the Board with respect to the
Fund shall be –
(a) to advise the roads Minister on new sources of
roads and fuel tolls, adjustment of rates of
existing roads and fuel tolls and on regulations
for collection of roads and fuel tolls for the
purpose of ensuring adequate and stable flow
of funds to road operations;
(b) to apply the money deposited into the Fund for
the purposes approved by the Parliament;
(c) to set out procedures for agents with respect to
the collection of roads and fuel tolls for the
purpose of the Fund;
(d) to ensure full collection and transfer of
collected roads and fuel tolls to the Fund's
account;
(e) to develop and review periodically the formula
for allocation and disbursement from the Fund
to road agency and advise the roads Minister
accordingly;
(f) to recommend to the roads Minister an
allocation of funds for road agency to
undertake road management at a level that is
suitable and affordable;
(g) to disburse funds from the Fund to road
agency;
(h) to ensure that the operations of road agency
and the Fund are technically and financially
sound;
(i) to monitor the use of the funds disbursed to
road agency for the purpose of the objects of
the Fund;

e Fund are technically and financially
sound;
(i) to monitor the use of the funds disbursed to
road agency for the purpose of the objects of
the Fund;

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
10
(j) to appoint the Roads Fund Manager and the
senior officers;
(k) to appoint, subject to approval by the
Controller and Auditor General, an auditor or
auditors to carry out the audit of the Fund; and
(l) to make any other recommendations to the
roads Minister as it considers necessary to
enable the Board to achieve its objectives. (5) In performing their duty of ensuring collection,
all toll collectors of the Fund under this Act shall submit
monthly reports to the Board. (6) In discharging its functions, the Board shall
enter into a performance agreement with the Chief
Executive of TANROADS or agency to which the Board
disburses funds from the Fund. (7) The Board shall, within three months after the
end of each financial year, submit to the roads Minister an
annual report based upon its own activities, the activities
of roads agency together with the copies of their audited
statements of accounts and copies of the reports made on
them by the auditors. (8) The roads Minister shall cause a copy of the
annual report submitted to him to be laid before the
National Assembly within two months of the receipt of the
report.

ister shall cause a copy of the
annual report submitted to him to be laid before the
National Assembly within two months of the receipt of the
report.

(9) All costs with regard to the Board shall be
defrayed from the Fund. (10) The provisions of the Fourth Schedule to this
Act shall have effect in respect of the tenure of office of
members, meetings of the Board and other matters in
relations to Board.

h Schedule to this
Act shall have effect in respect of the tenure of office of
members, meetings of the Board and other matters in
relations to Board.

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
11
(b) The Roads Fund Manager and Roads Fund Accountant
Appointment
of Roads Fund
Manager and
Roads Fund
Accountant
Acts Nos. 6 of 1998
s. 3
11 of 1998
s.3
4 of 2018
s.54
6.-(1) The Board shall, upon the terms and
conditions of service to be determined by it and within
three months of the coming into operation of this Act,
appoint Executive officers, the Roads Fund Manager and
the Roads Fund Accountant to manage the day to day
activities of the Fund. (2) The Roads Fund Manager shall be the
Secretary to the Board. (3) For the purpose of subsection (1), the Board
shall invite applications for the post by publishing an
advertisement in at least two newspapers circulated
countrywide. (4) A person shall not be appointed to the office of
Roads Fund Manager or Roads Fund Accountant unless-
(a) he is a registered member of a relevant
professional body;
(b) he has at least five years' appropriate
experience; and
(c) he is a citizen of Tanzania, unless expressly
exempted from this requirement by the roads
Minister.

least five years' appropriate
experience; and
(c) he is a citizen of Tanzania, unless expressly
exempted from this requirement by the roads
Minister.

(5) The Roads Fund Manager shall hold office for
a period of five years, whereafter the post shall be re-
advertised in the manner specified in subsection (3). (6) A serving Roads Fund Manager shall be
eligible for re-appointment after expiry of the period of his
appointment.

nner specified in subsection (3). (6) A serving Roads Fund Manager shall be
eligible for re-appointment after expiry of the period of his
appointment.

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
12
Act No. 14 of 2001
s.24(c)
PART IV
IMPOSITION OF ROADS AND FUEL TOLLS
Imposition of
tolls
Acts Nos. 16 of 1994
s.49
17 of 1995
s.30
6 of 1998
s.2
11 of 1998
ss.2 & 4
14 of 2001
s.24(c)
13 of 2005
s.31
5 of 2011
s.23
Cap 84
Cap.4
s.8
7. -(1) There is hereby imposed a toll to be known
as a roads and fuel tolls payable under this Act. (2) The roads and fuel tolls shall be paid by-
(a) any person upon the purchase of fuel;
(b) the owner or driver of a vehicle bearing foreign
registration upon passing a customs border
post;
(c) the owner or driver of a vehicle carrying fuel in
bulk upon passing a custom border post for use
in Tanzania. (3) Paragraph (b) of subsection (2) shall not apply
to vehicles-
(a) paying transit charges payable under the
Foreign Vehicles and Transit Charges Act; or
(b) bearing East African Community Partner States
Registration.

paying transit charges payable under the
Foreign Vehicles and Transit Charges Act; or
(b) bearing East African Community Partner States
Registration.

(4) Notwithstanding the generality of subsection
(2), payment of the roads and fuel tolls in respect of
vehicles bearing foreign registration shall be made in
Tanzanian shillings or equivalent in foreign convertible
currency on such rate as the Minister shall, by order
published in the Gazette, determine. (5)Where the Minister determines pursuant to
subsection (2) that in relation to any scheduled toll
station other than a fuel filling station the roads and fuel
tolls shall be paid upon a vehicle passing through a point
along a public road or a public ferry within the scheduled
toll station, the toll shall be levied and paid in accordance
with the rates prescribed in the First Schedule to this Act,
and shall be paid each time a vehicle passes through the
point within the scheduled toll station. (6) The roads and fuel tolls payable on purchase
of fuel shall be levied and paid in accordance with the
rates prescribed in the Second Schedule to this Act.

roads and fuel tolls payable on purchase
of fuel shall be levied and paid in accordance with the
rates prescribed in the Second Schedule to this Act.

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
13
(7) The Minister may, by order published in the
Gazette, amend, vary, add to, replace or otherwise alter
the First or the Second Schedule to this Act. [s. 4]
Exemptions
Acts Nos. 17 of 1990
s. 45
6 of 1998
s.2
14 of 2001
s.2 4(c)
2 of 2014
s.45
8. (1) The Minister may, by order published in the
Gazette, exempt any person, body of persons or any
vehicle or category of vehicles, from the application in
relation to them of any of the provisions of this Act or the
payment of any roads and fuel tolls, and such exemption
may be general or restricted to any particular scheduled
toll stations or periods, and may be on such conditions as
the Minister may impose. (2) Notwithstanding the provisions of subsection
(1), the Minister shall not remit any fuel levy payable by
any person on any imported or purchased fuel except fuel
for use in projects exempted by an agreement to which the
Government is a party. [s. 5]
PART V
ADMINISTRATION AND COLLECTION
Scheduled toll
stations
Acts Nos.

in projects exempted by an agreement to which the
Government is a party. [s. 5]
PART V
ADMINISTRATION AND COLLECTION
Scheduled toll
stations
Acts Nos.

16 of 1994
6 of 1998
s.2
14 of 2001
s.24(c)
9.-(1) The place, premises or areas specified in the
Third Schedule to this Act are hereby appointed to be
scheduled toll stations for the purposes of this Act. (2) There shall be established at or within each
schedule toll station, point or points at which roads and
fuel tolls shall be paid and collected. (3) Where road and fuel tolls are payable upon sale
of fuel, every bonded oil installment shall be a station at
which roads and fuel tolls shall be paid and collected. (4) Every vehicle crossing the border carrying fuel
bulk for use in Tanzania shall stop at a paying point and
the owner or person in charge of such vehicle shall pay the
toll collector at that point the toll in respect of the fuel his
vehicle is carrying. (5) Where roads and fuel tolls are payable upon
purchase of fuel, every filling station shall be a point at
which roads and fuel tolls shall be paid and collected.

ds and fuel tolls are payable upon
purchase of fuel, every filling station shall be a point at
which roads and fuel tolls shall be paid and collected.

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
14
(6) Every paying point in or at a scheduled tolls
station other than fuel filling station shall be
conspicuously signposted as such in both Kiswahili and
English. (7) Every vehicle approaching and proceeding
through a scheduled toll station other than a fuel filling
station shall stop at the paying point in the station, and the
owner or person in charge of that vehicle shall pay to the
toll collector at that point the toll due and payable by him. (8) Where the paying point is a fuel filling station,
every person purchasing fuel at the station shall be
charged in respect of the fuel he purchases a sum of
money combining the price of the fuel and collectable
from him at that paying point. [s. 6]
Suit for
recovery
Acts Nos. 25 of 1997
s.38
6 of 1998
s.2
Cap.4
s.8
10.-(1) Any toll money, penalty or other sum
payable under this Act shall be a debt due to the
Government and may be recovered as a civil debt by a suit
at the instance of the Commissioner or any proper officer
authorised by the Commissioner in that behalf.

nd may be recovered as a civil debt by a suit
at the instance of the Commissioner or any proper officer
authorised by the Commissioner in that behalf.

(2) A court of the resident magistrate shall have
jurisdiction to entertain any suit instituted in accordance
with subsection (1) notwithstanding that the amount
involved exceeds the pecuniary jurisdiction of such court. [s. 6A]
Toll collectors
Acts Nos. 16 of 1994
s.51
6 of 1998
s.2
14 of 2001
s.24(c)
11.-(1) The Commissioner shall be the person
responsible for the collectors administration and collection
of the roads and fuel tolls payable under this Act, and the
Commissioner may appoint such public officers to be toll
collectors and assistant toll collectors who shall collect
tolls at toll stations and perform such other functions and
duties as may be specified by the Commissioner or
otherwise for the purposes of this Act. (2) Every person or body of persons supplying fuel
in bulk to a fuel filling station shall be a toll collector in

erwise for the purposes of this Act. (2) Every person or body of persons supplying fuel
in bulk to a fuel filling station shall be a toll collector in

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
15
relation to that station, and shall collect from the owner or
operator in the fuel filling station the roads and fuel tolls
payable in respect of the fuel he supplies to him together
with the payment due to him for the supply of the fuel. (3) Subject to subsections (1) and (2), the collector
shall pay over the roads and fuel tolls so collected to the
Commissioner in such manner as the Minister may
prescribe. (4) The amount of money subsequently realised as
roads and fuel tolls by the owner or operator of a fuel
filling station paid upon purchase of fuel by owners or
drivers of vehicles shall be retained by such owners or
operators of a fuel filling station as refund for the money
previously paid by him as roads and fuel tolls to the toll
collector. (5) The Commissioner may appoint in respect of
every scheduled toll station a station manager to be
responsible for the management, conduct and supervision
of the affairs of the toll station. [s. 7]
Issue of receipt
Act No . 6 of 1998
s.2
12.-(1) Every person collecting a toll under this
Act shall forthwith issue a receipt or a ticket in the
prescribed form. (2).

Act No . 6 of 1998
s.2
12.-(1) Every person collecting a toll under this
Act shall forthwith issue a receipt or a ticket in the
prescribed form. (2).

The manager of each toll station shall keep or
cause to be kept and maintained a register of all vehicles
paying tolls at the station, and shall submit or cause to be
made out and submitted to the Commissioner such
periodic returns of the payment of the tolls in question in
the prescribed form. [s. 8]
Power to
inspect
Acts Nos. 6 of 1998
s.2
14 of 2001
13.-(1) There shall be appointed such public
officers, designated as roads and fuel tolls inspectors, as
the Minister may, upon the advice of the Commissioner
determine, as being necessary for ensuring due
compliance with the provisions of this Act.

s, as
the Minister may, upon the advice of the Commissioner
determine, as being necessary for ensuring due
compliance with the provisions of this Act.

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
16
s.24(c)
10 of 2015
s.128
Cap.438
(2 ) In the discharge of duties under this Act, a
roads and fuel tolls inspector shall have and exercise like
powers granted under section 42 of the Tax
Administration Act. Prohibited
conduct
Acts Nos.

oads and fuel tolls inspector shall have and exercise like
powers granted under section 42 of the Tax
Administration Act. Prohibited
conduct
Acts Nos.

10 of 2015
s.129
4 of 2018
s.55
14.-(1) A person shall not-
(a) drive a vehicle through a toll station except by
the route designated for the passage of that
vehicle;
(b) refuse to stop a vehicle at a toll station when
requested to do so by the owner or operator of
the station;
(c) sell or offer for sale, in an area in which roads
and fuel tolls are paid upon purchase of fuel,
any fuel in respect of which it is not required
that any road and fuel toll be paid upon its
purchase; or
(d) sell or offer for sale, in any area of Mainland
Tanzania, any fuel upon the purchase of which
roads and fuel tolls are to be paid, without the
roads and fuel tolls payable in respect of it
having been previously paid;
(e) fraudulently or forcibly drive a vehicle through
a toll station without paying the toll;
(f) fraudulently discharge imported fuel out of a
toll station without paying the toll;
(g) having collected any toll, fail or refuse to remit
the toll to the Commissioner or to any other
authorised person;
(h) use exempted fuel for purposes other than the
intended purposes. Cap.

use to remit
the toll to the Commissioner or to any other
authorised person;
(h) use exempted fuel for purposes other than the
intended purposes. Cap.

438
(2) A person who commits an act or omission in
violation of subsection (1) shall be treated as impeding the
administration of this Act for the purposes of section 85 of
the Tax Administration Act.

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
17
Misuse of
Fund
Act No.
4 of 2018
s.56
14A. Any person who misuses money deposited in
the Fund upon conviction shall be liable to a fine
equivalent to the amount misused or for imprisonment for
a term of not less than five years or to both.
Repealed 15. Repealed by Act No.10 of 2015 s.130.
Regulations
Act No.
6 of 1998
s. 2
16 . The Minister may, either of his own accord or
upon advice by the Commissioner, make regulations, to be
published in the Gazette –
(a) prescribing matters required or permitted by
this Act to be prescribed;
(b) providing in any other way for the better and
more effective for carrying out of the purposes
and provisions of this Act.
[s. 11]

o be prescribed;
(b) providing in any other way for the better and
more effective for carrying out of the purposes
and provisions of this Act.
[s. 11]

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
18
____________
FIRST SCHEDULE
____________
RATE OF TOLL PER VEHICLE OF VEHICLE REGISTRATION
(Made under section 7(5))
Act No.
17 of 1995
s.31
Vehicle Rate of Toll
1. Cars, including saloon or estate cars not
including combis, landrovers and similar
vehicles
US dollars 3
2. Pickups and passenger carrying vehicles of
carrying capacity of not more than 25
passengers
US dollars 5
3. Passenger carrying vehicles of carrying
capacity of more than 25 passengers US dollars 8
4. Heavy duty vehicles or vehicles of carrying
capacity of more than 5 tons up to 10 tons US dollars 15
5. Heavy duty vehicles of carrying capacity of
more than 10 tons and not more than 20 tons
or such vehicles with trailers
US dollars 20

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
19
_______
SECOND SCHEDULE
______
TOLLS AT FUEL FILLING STATION
(Made under section 7(6))
Acts Nos.
25 of 1997
s.39
17of 1995
s.32
1 of 1996
s.16
11 of 2000
s.36
18 of 2002
s.46
6 of 2006
s.26
16 of 2007
s.22
4 of 2013
s.45
16 of 2015
s.44
Fuel Rate of Toll
1. Petrol (MSP and MSR) Shillings 313 = per litre
2. Diesel(GO) Shillings 313 = per litre

f 2007
s.22
4 of 2013
s.45
16 of 2015
s.44
Fuel Rate of Toll
1. Petrol (MSP and MSR) Shillings 313 = per litre
2. Diesel(GO) Shillings 313 = per litre

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
20
_______
THIRD SCHEDULE
______
SCHEDULED TOLL STATIONS
(Made under section 9(1))
Act No.
16 of 1994
s.52
1. All fuel filling stations in Tanzania
2. All bonded oil installations in Tanzania
3. All customs border posts in Tanzania.

Act No.
16 of 1994
s.52
1. All fuel filling stations in Tanzania
2. All bonded oil installations in Tanzania
3. All customs border posts in Tanzania.

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
21
__________
FOURTH SCHEDULE
__________
Acts Nos. 11 of 1998
s.5
TENURE OF OFFICE OF MEMBERS OF THE BOARD,
CONDITIONS OF SERVICE AND MEETINGS
(Made under section 5)(10))
Tenure of office
of members
Acts Nos. 11 of 1998
s.5
4 of 2018
s.57
Cap. 4
s. 8
1.-(1) The members of the Board apart from ex officio members
and the Roads Fund Manager shall hold office for a period of three years
and shall be eligible for re-appointment for a further non-renewable term
of three years. (2) For purposes of subparagraph (1), the roads Minister shall
give due regard to the need to ensure continuity in the membership of the
Board and to this end shall differentiate between the periods of office of
members of the Board, provided that such periods are disclosed at the
time of appointment to the Board and therefore initially one half of the
members from the road user representatives shall be appointed on a lesser
period than the period specified in this paragraph.

nitially one half of the
members from the road user representatives shall be appointed on a lesser
period than the period specified in this paragraph.

(3) A member of the Board, including the Chairman, Vice-
Chairman, the Chief Executive and Roads Fund Manager shall vacate
office-
(a) upon expiry of the term of appointment;
(b) on being permanently incapacitated by physical or mental
illness;
(c) on his or her estate being sequestrated; or
(d) on being convicted for any criminal offence. (4) The roads Minister may remove a member of the Board from
office upon recommendation of the Board, if such member-
(a) fails to perform his duties diligently or efficiently;
(b) is unable to perform his duties because of mental illness or
ability; or
(c) has been absent without the permission of the Chairman for
three consecutive meetings of the Board without good
reason. (5) A member of the Board may resign on one month's written
notice to the roads Minister. (6) The roads Minister shall fill vacancies of the Board as soon as
possible in accordance with the provision of section 5.

ice to the roads Minister. (6) The roads Minister shall fill vacancies of the Board as soon as
possible in accordance with the provision of section 5.

The Roads and Fuel Tolls Act [CAP. 220 R.E. 2019]
22
Meetings of
Board
Act No. 11 of 1998
s. 5
4 of 2018
s. 57
Cap.4
s.8
2.-(1) The Board shall meet as and when required, but at least
four times each year. (2) The first meeting of the Board shall be held at a time and
place determined by the roads Minister and thereafter meetings shall be
held at times and places determined by the Board. (3) The members shall elect a vice chairman of the Board from
amongst their number. (4) The Chairman, or in his absence the Vice-Chairman, may at
any time in his discretion convene a special meeting of the Board, and
shall convene such a meeting within fourteen days of a request signed by
not less than seven members of the Board. Quorum
Cap. 4
s. 8
3. A quorum at the meeting of the Board shall be more than half
of the voting members. Decision of
Board
Cap.4
s.8
4.-(1) Except where otherwise provided, a decision of the
majority of the members of the Board present shall be the decision of the
Board. (2) The Chairman shall have a casting vote in event of an equality
of votes.

y of the members of the Board present shall be the decision of the
Board. (2) The Chairman shall have a casting vote in event of an equality
of votes.

(3) A member of the Board shall not take part in the discussion of
or the making of a decision about matters before the Board in which he or
his spouse, blood relations, partner or employer, other than the state, or the
partner or employer of his spouse or blood relation has direct or indirect
pecuniary interest
Conduct of
meeting
Cap. 4
s.8
5. The Board shall determine its own procedure for the conduct
of its meeting. Conditions of
service of
members
of
Board
Act No. 11 of 1998
s. 5
Cap. 4
s.8
6. A member of the Board shall be appointed on such conditions,
including fees and allowances, as the roads Minister may upon the advice
of the Board determine. ____________________________________