The Tax Administration Act

The Tax Administration Act [CAP. 438 R.E 2019]
1
THE UNITED REPUBLIC OF TANZANIA
CHAPTER 438
THE TAX ADMINISTRATION ACT
[PRINCIPAL LEGISLATION]
REVISED EDITION 2019
This Edition of the Tax Administration Act, Chapter 438 has been revised
up to and including 30 th November, 2019 and is printed under the
authority of section 4 of the Laws Revision Act, Chapter 4.
Dodoma, A DELARDUS L. KILANGI
30th November, 2019 Attorney General
PRINTED BY THE GOVERNMENT PRINTER, DAR ES SALAAM - TANZANIA

The Tax Administration Act [CAP. 438 R.E 2019]
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NGI
30th November, 2019 Attorney General
PRINTED BY THE GOVERNMENT PRINTER, DAR ES SALAAM - TANZANIA

The Tax Administration Act [CAP. 438 R.E 2019]
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The Tax Administration Act [CAP. 438 R.E 2019]
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_______
CHAPTER 438
_______
THE TAX ADMINISTRATION ACT
[PRINCIPAL LEGISLATION]
ARRANGEMENT OF SECTIONS
Section Title
PART I
PRELIMINARY PROVISIONS
1. Short title.
2. Application.
3. Interpretation.
4. Currency point system.
PART II
TAX LAWS AND THEIR INTERPRETATION
(a) Tax Laws
5. Powers of Commissioner General and tax officers.
6. Relationship with customs law.
7. International agreements.
(b) Interpretation of tax laws
8. Schemes for obtaining undue tax benefits.
9. Issuance of practice notes.
10. Revocation of practice notes.
11. Private and class rulings.
12. Refusal of application for private or class ruling.
13. Issuance of private and class rulings.
14. Revocation of private and class rulings.

lings.
12. Refusal of application for private or class ruling.
13. Issuance of private and class rulings.
14. Revocation of private and class rulings.

The Tax Administration Act [CAP. 438 R.E 2019]
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PART III
THE AUTHORITY, TAXPAYERS AND TAX CONSULTANTS
(a) The Authority
15. Administration of tax laws.
16. Authorisation of tax officers.
17. Identification of tax or authorised officers.
18. Experts.
19. Assistance by officers from public institutions.
20. Remuneration for complying with tax laws.
21. Confidentiality.
(b) Taxpayer Identification Number
22. Application for Taxpayer Identification Number.
22A Registration of small vendors and service providers.
23. Issue of Taxpayer Identification Number.
24. Use of Taxpayer Identification Number.
25. Cancellation, replacement and amendment of Taxpayer
Identification Number.
26. Right to information.
27. Right to representation.
(c) Tax Consultants
28. Registration and regulation of tax consultants.
PART IV
OFFICIAL COMMUNICATIONS AND DOCUMENTATION
29. Official languages.
30. Forms and notices.
31. Authorised and defective documents.
32. Paper documents filed with Commissioner General.
33. Paper documents served by Commissioner General.
34. Electronic document system.

ve documents.
32. Paper documents filed with Commissioner General.
33. Paper documents served by Commissioner General.
34. Electronic document system.

The Tax Administration Act [CAP. 438 R.E 2019]
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PART V
MAINTENANCE OF DOCUMENTS AND PROVISION OF
INFORMATION
(a) Maintenance of Documents
35. Maintenance of documents.
36. Use of electronic fiscal device.
(b) Regular Provision of Information
37. Tax return.
38. Assistance in preparing tax return.
39. Extension of time to file tax return.
40. Failure to file tax return on time.
41. Correction of tax returns and other information.
(c) Access to Information and Assets
42. Access to Information and assets.
43. Possessor’s rights and obligations.
44. Notice to obtain information.
44A. Disclosure of information on contracted services.
45. Tax audit or investigation.
PART VI
PRIMARY TAX LIABILITY
46. Assessment and self-assessment.
47. Jeopardy assessment.
48. Adjusted assessment.
49. Notice of assessment.

igation.
PART VI
PRIMARY TAX LIABILITY
46. Assessment and self-assessment.
47. Jeopardy assessment.
48. Adjusted assessment.
49. Notice of assessment.

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PART VII
DISPUTE RESOLUTION
50. Tax decisions.
51. Objection to tax decisions.
52. Decisions of objection.
53. Appeal against objection decision.
PART VIII
PAYMENT AND RECOVERY OF TAX
(a) Regular Payment of Tax
54. Time for paying tax.
55. Extension of time for paying tax.
56. Manner and place of paying tax.
57. Order of paying tax.
58. Taxpayer’s accounts.
(b) Recovery of Tax from Taxpayer
59. Suit for unpaid tax.
60. Security for withholding tax.
61. Charge over assets.
62. Sale of charged assets.
63. Restraint of person.
64. Restraint of assets.
(c) Recovery from Third Parties
65. Liability of managers of entities.
66. Receivers.
67. Third party debtors and guarantors.
68. Compliance with notice or security.
69. Agents of non-residents.
PART IX
REMISSION AND REFUND OF TAX
70. Remission of interest and penalty.

ntors.
68. Compliance with notice or security.
69. Agents of non-residents.
PART IX
REMISSION AND REFUND OF TAX
70. Remission of interest and penalty.

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71. Application for tax refund.
72. Decision on application.
73. Payment of tax refund.
74. Short levy or erroneous refund.
PART X
INTEREST, PENALTIES AND OFFENCES
(a) Interest
75. Interest for underestimating tax payable.
76. Interest for failing to pay tax.
(b) Penalties
77. Penalty for failing to maintain documents.
78. Penalty for failing to file tax return.
79. Penalty for making false or misleading statements.
80. Penalty for aiding and abetting.
(c) Assessment of Interest and Penalties
81. Assessment of interest and penalties.
(d) Offences
82. Offence for failing to comply with tax law.
83. Offence for failing to pay tax.
84. Offence for making or using false or misleading statements.
or documents.
85. Offence for impeding tax administration.
86. Offence for failing to use electronic fiscal device.
87. Offences by authorised and unauthorised persons.
88. Offences by entities.
88A. Obligation to pay tax not affected by conviction or compoundment.
88B. General penalty.
89. Offence for aiding or abetting.
90. VAT offences.
91. Stamp duty offences.
92. Compounding offences.
92A. Collection of fine.

8B. General penalty.
89. Offence for aiding or abetting.
90. VAT offences.
91. Stamp duty offences.
92. Compounding offences.
92A. Collection of fine.

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PART XI
TAX PROCEEDINGS
93. Multiple proceedings.
94. Power of search, seizure and arrest.
95. Search without warrant.
96. Provision of Security.
97. Publication of offenders.
98. Regulations.
99. Amendments by Minister.
PART XII
TRANSITION AND SAVINGS PROVISIONS
100. Transition and savings provisions.
101-170 Omitted.
________
SCHEDULES
________

mendments by Minister.
PART XII
TRANSITION AND SAVINGS PROVISIONS
100. Transition and savings provisions.
101-170 Omitted.
________
SCHEDULES
________

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CHAPTER 438
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THE TAX ADMINISTRATION ACT
An Act to consolidate provisions relating to tax administration
with a view to easing the administration of tax and
enforcement of tax laws by the Tanzania Revenue
Authority; to introduce currency point system in tax
administration; and to provide matters incidental thereto.
[ 1 st August, 2015]
[GN No.304 of 2015]
Acts Nos.
10 of 2015
2 of 2016
4 of 2017
7 of 2017
4 of 2018
8 of 2019
PART I
PRELIMINARY PROVISIONS
Short title 1. This Act may be cited as the Tax
Administration Act.
Application 2. This Act shall apply to Mainland Tanzania as
well as to Tanzania Zanzibar in respect of tax laws
which apply to both parts of the United Republic of
Tanzania.
Interpretation
Acts Nos.
7 of 2017
s.44
8 of 2019
s.42
3.-(1) The provisions of this Act shall, for better
carrying out and giving effect to the purposes of this Act,
apply to all other tax laws.
(2) Any term which is not defined in this Act
shall, to the extent necessary to give effect to the
purposes of this Act, have a meaning ascribed to it in the
relevant tax law.

defined in this Act
shall, to the extent necessary to give effect to the
purposes of this Act, have a meaning ascribed to it in the
relevant tax law.

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(3) In this Act, unless the context otherwise
requires -
“adjusted assessment” means an assessment made in
pursuant to section 48;
“arrangement” means an action, agreement, arrangement,
course of conduct, dealing, promise, transaction,
understanding or undertaking involving more than
one person and it includes a part of an arrangement;
“assessment” means a determination of the amount of a
tax liability made under a tax law by the
Commissioner General or by way of self-
assessment and it includes matters prescribed in the
First Schedule;
Cap. 399 “Authority” means the Tanzania Revenue Authority
established under the Tanzania Revenue Authority
Act;
“authorised officer” means an officer of the Authority
dealing with tax matters in relation to tax laws and
who has been authorised in writing to perform
special functions in relation to any tax law;
Cap.

dealing with tax matters in relation to tax laws and
who has been authorised in writing to perform
special functions in relation to any tax law;
Cap.

408 “Board” means the Tax Revenue Appeals Board
established under the Tax Revenue Appeals Act;
“charged assets owned by a taxpayer” means assets held
by a withholding agent on trust under section 60
or assets charged under section 61;
“class ruling” means a decision by the Commissioner
General on tax issues raised by a group of
persons with common interest;
Cap. 399
“Commissioner General” means the Commissioner
General appointed under the Tanzania Revenue
Authority Act;
“costs of charge and sale” with respect to assets, means
any expenditure incurred or to be incurred by the
Commissioner General or an authorised agent
with respect to-
(a) creating or releasing a charge over the
assets; or

incurred or to be incurred by the
Commissioner General or an authorised agent
with respect to-
(a) creating or releasing a charge over the
assets; or

The Tax Administration Act [CAP. 438 R.E 2019]
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(b) taking possession, holding and selling the
charged assets;
“currency point” means a value prescribed by a tax law
for the purpose of protecting value of currency
against the effects of inflation;
Act No.

sets;
“currency point” means a value prescribed by a tax law
for the purpose of protecting value of currency
against the effects of inflation;
Act No.

1 of 2005
[E.A.C.M.A]
“customs law” means the East African Community
Customs Management Act and any regulations
made under that Act;
“document” means a statement in writing or in
electronic forms which includes an account,
assessment, book, certificate, claim, note, notice,
order, record, return or ruling;
“file” in relation to a document, includes lodging or
furnishing a document in writing or in electronic
form;
“fiscal receipt” means a receipt or invoice issued by
using a fiscal device, Government electronic
payment gateway system or any other electronic
system approved by the Commissioner General.”
“fiscal device” means an electronic receipt issuing
machine authorised by Commissioner General to
be used for business transactions;
“fiscal receipt” means a receipt or invoice issued by
using a fiscal device, Government electronic
payment gateway system or any other electronic
system approved by the Commissioner General;
“generally accepted accounting principles” means the
accounting principles adopted by the National
Board of Accountants and Auditors;
“guarantor” means a person who grants the
Commissioner General the security for tax
payable or to become payable by another
taxpayer;
“manager” in relation to an entity, includes-
(a) a councillor, director, manager, member,
officer or other person who participates alone
or jointly with other persons in making senior
management decisions on behalf of the entity;

r, member,
officer or other person who participates alone
or jointly with other persons in making senior
management decisions on behalf of the entity;

The Tax Administration Act [CAP. 438 R.E 2019]
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(b) a partner and a trustee;
(c) a person treated as a manager of an entity by
any other tax law; and
(d) a person whose directions and instructions
affect the entity;
“Minister” means the Minister responsible for finance;
“objection decision” means a decision in respect of a tax
decision made under section 52;
“other tax laws” means any tax laws other than this Act,
administered by the Tanzania Revenue Authority;
Cap.

of a tax
decision made under section 52;
“other tax laws” means any tax laws other than this Act,
administered by the Tanzania Revenue Authority;
Cap.

147
“owner of assets” means a person who has been issued
with the licence under Excise (Management and
Tariff) Act with respect to ownership of any
plant, vehicle, animal or other article used for
manufacturing, selling or distributing excisable
goods or any article found on any premises used
by that person for that purpose;
“possessor of an asset” includes-
(a) in relation to premises or a place, the owner,
manager or any other person on the premises
or place; and
(b) in relation to any other asset, a person from
whom the asset is seized or taken;
“private ruling” means a decision by the Commissioner
General on tax issues raised by a person;
“restrain” includes detaining, locking up, marking,
sealing, seizing, stopping, taking away or
otherwise securing;
“self-assessment” means an assessment made under a tax
law by a person who is obliged to file a tax
return;
“statutory rate” means the prevailing discount rate
determined by the Bank of Tanzania;
“tax” for purposes of administration under this Act,
includes tax, charges, fees, tolls, rates, levies,
duties, penalty and interest imposed under any
tax law and any additional profits tax payable
under any arrangement or agreement;
“tax benefit” in relation to a person means a benefit

sed under any
tax law and any additional profits tax payable
under any arrangement or agreement;
“tax benefit” in relation to a person means a benefit

The Tax Administration Act [CAP. 438 R.E 2019]
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earned by-
(a) avoiding, reducing or postponing a tax
liability of that person;
(b) increasing a claim of the person for a refund
of tax;
(c) preventing or obstructing collection of tax
from the person; or
(d) any other act for which the Commissioner
General is of the opinion that it might result
into the reduction of a person’s tax liability;
“tax debtor” means a person who owes tax to the
Government;
“tax law” includes-
Cap. 399
Act. No.

sult
into the reduction of a person’s tax liability;
“tax debtor” means a person who owes tax to the
Government;
“tax law” includes-
Cap. 399
Act. No.

1 of 2005
[E.A.C.M.A]
(a) a law listed in the First Schedule to the
Tanzania Revenue Authority Act but does
not include the East African Community
Customs Management Act;
(b) any other law providing for administration of
tax by the Authority;
(c) any international agreement concluded under
section 7; and
(d) any regulations made under this Act or made
under any Act mentioned in paragraph (a) or
(b);
“tax officer” means any officer of the Authority dealing
with tax matters in relation to any tax law;
“taxpayer” means any person who is liable to pay tax;
“tax return” means a return prescribed in the First
Schedule to this Act;
“tax shortfall” means underpayment of tax which in the
Commissioner General’s opinion may have
resulted into inaccuracy statement had it gone
undetected;
“vehicle” includes every description of conveyance for
the transport of persons or goods by land;
“vessel” includes every description of conveyance for
the transport of persons or goods by water;

yance for
the transport of persons or goods by land;
“vessel” includes every description of conveyance for
the transport of persons or goods by water;

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“withholding agent” means a person obliged to withhold
tax from a payment; and
Cap. 332
“withholding tax” means the income tax which is
required to be withheld by a withholding agent
from a payment under Subdivision A of Division
II of Part VII of the Income Tax Act. Currency
point system 4.-(1) An amount of money referred to in a
specific tax law shall, for purposes of the promotion of
fairness in the tax system and protection against the
effects of inflation, be expressed in terms of currency
points. (2) The currency point system shall apply in
respect of penalties and fines prescribed under this Act
and any other tax law. (3) The initial value of a currency point shall be
set out in the Second Schedule to this Act. (4) The Minister may, by order published in the
Gazette, adjust the value of the currency point to reflect
changes in the index of the consumer prices. PART II
TAX LAWS AND THEIR INTERPRETATION
(a) Tax Laws
Powers of
Commissioner
General and
tax officers
5.-(1) The powers of the Commissioner General
shall, in addition to the powers granted under this Act, be
exercised in respect of any tax laws.

ficers
5.-(1) The powers of the Commissioner General
shall, in addition to the powers granted under this Act, be
exercised in respect of any tax laws.

(2) A tax officer may, in performing the functions
under this Act-
(a) act for the purposes of more than one tax law
at the same time; and
(b) gather information for the purposes of any tax
law in the proper execution of duties under a
particular tax law. Relationship
with
customs law
6.-(1) Where the customs law applies to the
Value Added Tax or the Excise Duty on imported or
exported goods and for matters related thereto, Parts I, II,
III, IV and V of this Act shall apply.

Value Added Tax or the Excise Duty on imported or
exported goods and for matters related thereto, Parts I, II,
III, IV and V of this Act shall apply.

The Tax Administration Act [CAP. 438 R.E 2019]
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(2) The Commissioner General may, subject to
subsection (3) and where a tax law has provided for
certain administrative provisions of the customs law,
apply relevant provisions of this Act instead of the
provisions of the customs law. (3) The Commissioner General shall exercise the
powers in subsection (2) in a manner consistent with the
customs law. (4) The provisions of Part II (b), Parts III and VII
of this Act shall, to the extent that they are inconsistent
with the provisions of the customs law, apply to the
customs law. International
agreements 7.-(1) The provisions of an international
agreement which the United Republic is a party shall, to
the extent that the provisions of the agreement are
inconsistent with the provisions of any tax law, prevail
over the provisions of the tax laws. (2) For purposes of this section; “international
agreement” means a treaty or other agreement which the
United Republic signed with a foreign Government for
the purpose of providing reciprocal assistance for the
administration or enforcement of tax laws. (b) Interpretation of Tax Laws
Schemes for
obtaining
undue tax
benefits
Acts Nos.

procal assistance for the
administration or enforcement of tax laws. (b) Interpretation of Tax Laws
Schemes for
obtaining
undue tax
benefits
Acts Nos.

2 of 2016
S.53
4 of 2017
s.48
8.-(1) Notwithstanding any provision of this Act,
where the Commissioner General is satisfied that any
scheme that has the effect of conferring tax benefit on
any person was entered into or carried out-
(a) solely or mainly for the purpose of obtaining
that benefit; and
(b) by means or in a manner that would not
normally be employed for bonafide business
purposes, or by means or in a manner of the
creation of rights or obligations that would
not normally be created between persons
dealing at arm’s length,
the Commissioner General may determine the liability

rights or obligations that would
not normally be created between persons
dealing at arm’s length,
the Commissioner General may determine the liability

The Tax Administration Act [CAP. 438 R.E 2019]
14
for any tax imposed by a tax law and its amount, as if the
scheme had not been entered into or carried out, or in
such manner as, in the circumstances of the case, he
considers appropriate for the prevention or diminution of
the tax benefits sought to be obtained by the scheme. (2) A determination under subsection (1) shall be
deemed to be an assessment of tax and the provisions of
this Act and any other provisions of tax law in relation to
assessments, shall apply accordingly. (3) Where the Commissioner General, after
making findings that in a particular area or locality
within a local government authority area, lease
agreement between landlords and tenants do not reflect
authentic or actual transactional values, the
Commissioner General shall publish in the Gazette
predetermined minimum rental values for such locality
or area based on actual average rental values obtained in
the locality or area:
Provided that,
(a) such predetermined rental values shall only
apply to properties considered to be of the
same quality or standard; and
(b) independent valuers were involved in advising
the Commissioner General.

apply to properties considered to be of the
same quality or standard; and
(b) independent valuers were involved in advising
the Commissioner General.

(4) In this section “bona fide business purposes”
does not include obtaining tax benefit. Issuance of
practice
notes
9.-(1) The Commissioner General may, issue
practice notes with a view to ensuring consistency in the
administration of tax laws and to provide guidance to
persons affected by such laws. (2) A practice note shall-
(a) be made by way of a circular;
(b) categorically state that it is a practice note;
(c) have a number and subject heading by which it
can be identified; and
(d) apply from the date specified in such note, or
from the date of the issuance.

have a number and subject heading by which it
can be identified; and
(d) apply from the date specified in such note, or
from the date of the issuance.

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15
Revocation
of practice
notes
10.-(1) The Commissioner General may revoke a
practice note in whole or part. (2) The enactment of an Act of Parliament or
issuance of a practice note that is inconsistent with an
existing practice note, revokes the existing practice note
to the extent of the inconsistency. Private and
class rulings 11.-(1) The Commissioner General may, on
application in writing by a person, issue a private ruling
or a class ruling setting out position on the application
of a tax law to an arrangement proposed or entered into-
(a) in the case of a private ruling, by that person;
or
(b) in the case of a class ruling, by persons in a
specified class. (2) A private or class ruling may apply to
multiple arrangements or multiple tax laws. (3) Where the Commissioner General issues a
private or class ruling in respect of the application of a
tax law to a proposed arrangement in favour of the
applicant or a person in a specified class, such ruling
shall bind the Commissioner General.

n of a
tax law to a proposed arrangement in favour of the
applicant or a person in a specified class, such ruling
shall bind the Commissioner General.

(4) The ruling issued under this section shall be
binding-
(a) if prior to its issue, the applicant makes-
(i) full and true disclosure of all aspects of
the arrangement to which the ruling
applies to the Commissioner General; and
(ii) the arrangement proceeds in all material
respects as described in the application
for the ruling;
(b) if it clearly states in its heading to be a
private ruling or class ruling; and
(c) from date of issue for the period specified in
the ruling. (5) A private or class ruling shall not have
binding effect to the Commissioner General with respect

of issue for the period specified in
the ruling. (5) A private or class ruling shall not have
binding effect to the Commissioner General with respect

The Tax Administration Act [CAP. 438 R.E 2019]
16
to any person other than the applicant or persons in the
specified class. (6) A person shall not challenge a private or
class ruling, unless the challenge is in respect of a tax
decision made with respect to an arrangement which is
the subject of a ruling. (7) For purposes of this section, a class of
persons includes-
(a) members of an entity; and
(b) such persons who, in the opinion of the
Commissioner General, may be identified
with respect to the application of particular
provisions of tax laws.

such persons who, in the opinion of the
Commissioner General, may be identified
with respect to the application of particular
provisions of tax laws.

Refusal of
application
for private
or class
ruling
12.-(1) The Commissioner General may refuse
an application for a private or class ruling if-
(a) in the case of a private ruling-
(i) the arrangement has already been the
subject of a tax decision; or
(ii) the Commissioner General has
commenced an investigation of the
applicant’s tax affairs that covers the
arrangement or, before the application,
has notified the applicant in writing of an
intention to do so;
(b) the Commissioner General is of the opinion
that an existing practice note adequately
covers the arrangement;
(c) the application is frivolous or vexatious;
(d) the arrangement has not been carried out and
there are reasonable grounds to believe that it
will not be carried out;
(e) the applicant has not provided the
Commissioner General with sufficient
information to make a ruling; or
(f) in the opinion of the Commissioner General,
it would be unreasonable to comply with the
application having regard to the resources

ke a ruling; or
(f) in the opinion of the Commissioner General,
it would be unreasonable to comply with the
application having regard to the resources

The Tax Administration Act [CAP. 438 R.E 2019]
17
needed to comply and any other matters the
Commissioner General considers relevant. (2) Where the Commissioner General refuses to
grant private or class ruling, he shall serve the applicant
with a written notice stating the reasons for the refusal. Issuance of
private and
class rulings
13.-(1) The Commissioner General may issue-
(a) a private ruling by serving a written notice of
the ruling to the applicant; or
(b) a class ruling by serving a written notice of
the ruling to the applicant and making the
ruling publicly available. (2) The Commissioner General may, in issuing a
private or class ruling, base on the assumptions of a
future event or other matters he considered appropriate.

Commissioner General may, in issuing a
private or class ruling, base on the assumptions of a
future event or other matters he considered appropriate.

(3) A private or class ruling shall-
(a) set out the matters ruled on, identify the tax
laws, periods and arrangements to which the
ruling applies and any assumptions that affect
the ruling;
(b) in the case of a private ruling, identify the
applicant and his Taxpayer Identification
Number; and
(c) in the case of a class ruling, refrain from
revealing the identity of-
(i) the applicant, unless the applicant has
consented in writing; or
(ii) the applicant’s Taxpayer Identification
Number, the class members or any other
person identified or referred to in the
ruling but an applicant may instruct in
writing that his identity be revealed. Revocation
of private
and class
rulings
14.-(1) The Commissioner General may, by a
notice in writing, revoke a private or class ruling in
whole or in part. (2) Where the ruling is revoked under subsection
(1), the Commissioner General shall-

n writing, revoke a private or class ruling in
whole or in part. (2) Where the ruling is revoked under subsection
(1), the Commissioner General shall-

The Tax Administration Act [CAP. 438 R.E 2019]
18
(a) in the case of a private ruling, serve the
applicant with a revocation notice; and
(b) in the case of a class ruling, serve the
applicants and make the revocation notice
publicly available. PART III
THE AUTHORITY, TAX PAYERS AND TAX CONSULTANTS
(a) The Authority
Administration
of tax laws
Cap. 399
15. The Authority shall be responsible for
administering and giving effect to the tax laws in
accordance with the provisions of the Tanzania Revenue
Authority Act. Authorisation
of tax officers 16.-(1) The Commissioner General may, pursuant
to section 16 of the Tanzania Revenue Authority Act,
delegate his functions to tax officers in relation to tax
laws. (2) The Commissioner General shall not delegate
the functions referred to under subsection (1) to any
persons referred to under sections 18 and 19. (3) The tax officer may, in some circumstances
or where the officer is authorised to exercise such
powers, exercise particular power under a tax law.

(3) The tax officer may, in some circumstances
or where the officer is authorised to exercise such
powers, exercise particular power under a tax law.

Cap.399
(4) The Revenue Commissioner appointed under
the Tanzania Revenue Authority Act and vested with the
responsibility of administering any tax law may exercise
the powers to-
(a) compound offences under section 92; and
(b) remit penalties and interest under
section 70; or
(c) refund tax under section 73. Identification
of tax or 17.-(1) The Authority shall issue an identity card
to each tax officer or authorised officer.

c) refund tax under section 73. Identification
of tax or 17.-(1) The Authority shall issue an identity card
to each tax officer or authorised officer.

The Tax Administration Act [CAP. 438 R.E 2019]
19
authorised
officers (2) An identity card shall bear the logo of the
Authority and a passport size photograph of the tax or
authorised officer. (3) When a tax or authorised officer exercises
powers or performs functions for purposes of the
administration of tax law, that officer shall at all times
wear and produce the identity card upon request by a
member of the public. (4) Where the tax or authorised officer fails to
produce the identity card as requested, that tax or
authorised officer is not authorised to perform any of the
function under a tax law, and such member of the public
may refuse to deal with the officer. Experts 18.-(1) The Authority may engage an expert on
such terms and conditions as the Commissioner General
thinks fit, to assist the Authority in the proper
performance of its functions. (2) The Commissioner General shall supervise
such an expert. (3) A tax payer may with reasonable cause refuse
to deal directly with an expert and write a complaint to
the Commissioner General.

se
such an expert. (3) A tax payer may with reasonable cause refuse
to deal directly with an expert and write a complaint to
the Commissioner General.

(4) Where an expert is engaged and it is
discovered that his engagement may result into a conflict
of interest, the Authority may terminate the engagement
of such expert upon discovery of such conflict of
interest. (5) A person who has reasonable grounds to
believe that the expert engaged under subsection (1) has
a conflict of interest shall, in writing, complain to the
Commissioner General. (6) Where a complaint is made under subsections
(3) and (5) the Commissioner General shall, within seven
days from the date of the receipt of the complaint, make
a decision on the complaint. Assistance
by officer
from public
institutions
19.-(1) The Commissioner General may request
for an officer from a public institution to assist or protect
the Authority in the proper performance of its functions

ommissioner General may request
for an officer from a public institution to assist or protect
the Authority in the proper performance of its functions

The Tax Administration Act [CAP. 438 R.E 2019]
20
under this Act. (2) The Commissioner General shall supervise
the public officer referred to under subsection (1) to
assist him in the performance of such functions. Remuneration
for complying
with tax laws
20.-(1) A person shall not, unless expressly
provided for in a tax law, be entitled to any remuneration
or reimbursement of expenses from the Authority for
complying with the provisions of a tax law. (2) Subsection (1) shall not apply to the
remuneration of-
(a) an officer; or
(b) an expert or a public officer who is assisting
the Authority in the performance of its
functions. Cap. 399
(3) The remuneration of persons referred to in
subsection (2) shall be determined in accordance with the
Tanzania Revenue Authority Act. Confidentiality 21.-(1) A person who is or was employed or
engaged by the Authority to provide assistance to the
Authority shall treat all information and documents that,
by reason of his employment or engagement, came into
his possession or knowledge in connection with any tax
law, as secret and confidential.

nts that,
by reason of his employment or engagement, came into
his possession or knowledge in connection with any tax
law, as secret and confidential.

(2) Notwithstanding the provisions of subsection
(1), a person may disclose information or documents
referred to in subsection (1) if such disclosure is-
(a) made to a person who is currently employed
or engaged by the Authority and the
information is required in the performance of
his employment or engagement;
(b) for the purposes of a tax law;
(c) authorised by the Commissioner General; or
(d) made before a court or tribunal. (3) A person may disclose information and
documents referred to in subsection (1) to-

he Commissioner General; or
(d) made before a court or tribunal. (3) A person may disclose information and
documents referred to in subsection (1) to-

The Tax Administration Act [CAP. 438 R.E 2019]
21
(a) the Minister;
(b) any person in the service of the Government
of the United Republic of Tanzania or the
Revolutionary Government of Zanzibar, in a
revenue or statistical department where such
disclosure is necessary for the performance of
the person’s official duties;
(c) the Controller and Auditor-General or any
person authorised by the Controller and
Auditor-General where such disclosure is
necessary for the performance of official
duties; or
(d) the competent authority of the Government of
another country with which the United
Republic of Tanzania has entered into an
international agreement, to the extent
permitted under that agreement. (4) This section does not apply to information
that may be published under section 97. (5) This section does not prevent disclosure of
information relating to a specific taxpayer to the taxpayer
concerned or, with the taxpayer’s written consent, to
another person. (b) Taxpayer Identification Number
Application
for Taxpayer
Identificatio
n Number
Act No.

or, with the taxpayer’s written consent, to
another person. (b) Taxpayer Identification Number
Application
for Taxpayer
Identificatio
n Number
Act No.

8 of 2019
s.43
22.-(1) A person who becomes potentially liable
to tax by reason of carrying a business or investment
shall apply for a Taxpayer Identification Number within
fifteen days from the date of commencing the business. (2) Notwithstanding the provision of subsection
(1), the Commissioner General may require any person
to apply for a Taxpayer Identification Number within the
period the Commissioner General may determine. (3) A person who owns a Taxpayer Identification
Number shall not apply for another Taxpayer
Identification Number. (4) An application for a Taxpayer Identification
Number shall be-

er Identification
Number shall not apply for another Taxpayer
Identification Number. (4) An application for a Taxpayer Identification
Number shall be-

The Tax Administration Act [CAP. 438 R.E 2019]
22
(a) in the prescribed form;
(b) supported by documentary evidence of the
applicant’s identity; and
(c) filed in the prescribed manner. (5) Where a person is registered and issued with a
Taxpayer Identification Number for the first time, for the
purposes of carrying on a business or investment, the
requirement to pay instalment tax under the Income Tax
Act shall deferred for a period of six months from the
date when the Tax Identification Number was issued. (6) A person referred in subsection (5) shall pay
the whole of the deferred tax in the respective year in
three equal instalments, in the remaining period. (7) Where the deferment granted under
subsection (5) has the effect of deferring the tax relates,
the whole of the tax payable shall be paid in the last
instalment period of the year of income. (8) Nothing in this section shall be taken to
preclude the person granted deferment under this section
to pay the assessed tax during the deferment period. Registration
of small
vendors and
service
providers
Acts Nos.

ranted deferment under this section
to pay the assessed tax during the deferment period. Registration
of small
vendors and
service
providers
Acts Nos.

4 of 2017
s.49
8 of 2019
s.44
22A.-(1) The Commissioner General shall
recognise and register small vendors and service
providers conducting business in an informal sector. (2) A person registered under subsection (1),
shall be issued with an identification card by the
Commissioner General. (3) The Minister may make regulations
prescribing for the fees, manner of recognising and
registration and any other matter relating to small
vendors or service providers. (4) For purposes of this section, “small vendors
and service providers” include hawkers (machinga),
caterers, event managers, masters of ceremony and such
other small vendors or service providers as the Minister
may prescribe.

ude hawkers (machinga),
caterers, event managers, masters of ceremony and such
other small vendors or service providers as the Minister
may prescribe.

The Tax Administration Act [CAP. 438 R.E 2019]
23
Cap.332 (5) Where a person is registered and issued with a
Taxpayer Identification Number for the first time, for the
purposes of carrying on a business or investment, the
requirement to pay instalment tax under the Income Tax
Act shall be deferred for a period of six months from the
date when the Tax Identification Number was issued. (6) A person referred in subsection (5) shall pay the
whole of the deferred tax in the respective year in three
equal instalments, in the remaining period. (7) Where the deferment granted under subsection (5)
has the effect of deferring the tax payable beyond the
year of income to which the tax relates, the whole of the
tax payable shall be paid in the last instalment period of
the year of income. (8) Nothing in this section shall be taken to preclude
the person granted deferment under this section to pay
the assessed tax during the deferment period.

othing in this section shall be taken to preclude
the person granted deferment under this section to pay
the assessed tax during the deferment period.

Issue of
Taxpayer
Identification
Number
23.-(1) The Commissioner General may, for
purposes of identification and cross-checking and in the
case of an application made under section 22, issue a
person with the Taxpayer Identification Number, within
seven days upon receipt of the application. (2) A Taxpayer Identification Number shall not
be transferred or used by another person. (3) A person shall own one Taxpayer
Identification Number and use such Taxpayer
Identification Number for the purposes of all tax laws. (4) The Commissioner General shall not issue a
Taxpayer Identification Number to a person unless he is
satisfied-
(a) as to the person’s true identity; and
(b) that the person does not have an existing
Taxpayer Identification Number. (5) Where the Commissioner General refuses an
application for a Taxpayer Identification Number, he
shall serve the applicant with written notice of refusal
within fourteen days from the date of receipt of the
application giving reasons for such refusal.

l serve the applicant with written notice of refusal
within fourteen days from the date of receipt of the
application giving reasons for such refusal.

The Tax Administration Act [CAP. 438 R.E 2019]
24
Use of
Taxpayer
Identification
Number
Act No. 4 of 2018
s. 63
24.-(1) A person who has been issued with the
Taxpayer Identification Number by the Authority shall
include the number in any claim, notice, return,
statement or other document submitted to the Authority
or used for the purposes of tax law. (2) Unless directed otherwise by the
Commissioner General, an institution mentioned in the
Third Schedule shall, when transacting with any person
in respect of any matters prescribed in the Third
Schedule, require from such person a Taxpayer
Identification Number. (3) A person who intends to conduct any
transaction under subsection (2) shall produce to the
institution, the person’s Taxpayer Identification Number
Certificate or a certified copy of that certificate.

nder subsection (2) shall produce to the
institution, the person’s Taxpayer Identification Number
Certificate or a certified copy of that certificate.

(4) The Commissioner General may, in writing,
require an institution mentioned in the Third Schedule to
furnish him with information relating to-
(a) the value of the transaction prescribed in the
Second Column of the Third Schedule
conducted with that institution during the
period specified in the Commissioner
General’s notice; and
(b) the names, addresses and Taxpayer
Identification Numbers of the persons with
which those transactions were conducted. (5) An institution which has been required to
furnish information under subsection (4) shall, within
seven days from the date of receipt of the notice, furnish
the Commissioner General with the information required. (6) The particulars to be furnished in respect of
an application for a Taxpayer Identification Number
shall not be a basis for assessiment of tax. (7) A person or institution that contravenes this
section commits an offence.

payer Identification Number
shall not be a basis for assessiment of tax. (7) A person or institution that contravenes this
section commits an offence.

The Tax Administration Act [CAP. 438 R.E 2019]
25
Cancellation,
replacement
and
amendment of
Taxpayer
Identification
Number
25.-(1) The Commissioner General shall cancel a
Taxpayer Identification Number where he is satisfied
that-
(a) the bearer of the number is dead or, in the
case of a body corporate, is wound up;
(b) a person described in Taxpayer Identification
Number Certificate is fictitious;
(c) the identity of a person holding the
certificate is different from the identity of a
person to whom the certificate was issued;
(d) the person to whom the Taxpayer
Identification Number Certificate was issued
is a holder of another number;
(e) there is reasonable grounds to warrant
cancellation of Taxpayer Identification
Number. (2) A person who owns a Taxpayer
Identification Number shall, in writing and within thirty
days from the date of any change of details referred to in
the Taxpayer Identification Number Certificate, notify
the Commissioner General of the changes in the
Certificate. (3) The Commissioner General may, without
cancelling a Taxpayer Identification Number, issue a
person with an amended Taxpayer Identification
Number Certificate when appropriate.

may, without
cancelling a Taxpayer Identification Number, issue a
person with an amended Taxpayer Identification
Number Certificate when appropriate.

Right to
information 26. The Authority shall provide to the taxpayer
information regarding the taxpayer’s position in
accordance with the provisions of the respective tax law. Right to
representation 27.-(1) A taxpayer-
(a) has the right to be represented in tax matters;
and
(b) shall notify the Commissioner General in
writing upon appointing a representative. (2) The Authority is not obliged to communicate
with a taxpayer through the taxpayer’s representative.

al in
writing upon appointing a representative. (2) The Authority is not obliged to communicate
with a taxpayer through the taxpayer’s representative.

The Tax Administration Act [CAP. 438 R.E 2019]
26
(c) Tax Consultants
Registration
and
regulation of
tax
consultants
Act No. 8 of 2019
s.45
28. The Minister may make regulations for the
registration and deregistration of tax consultants and the
conduct of their activities. “PART IIIA
ESTABLISHMENT OF TAX OMBUDSMAN
Establishment
of office of
Tax
Ombudsman
28A. (1) There is hereby established an office to
be known as Tax Ombudsman Service which
shall be responsible for reviewing and addressing any
complaint by a taxpayer regarding service , procedural
or administrative matter arising in the course of
administering tax laws by the Authority, the
Commissioner General or a staff of the Authority. Appointment
of Tax
Ombudsman
28B.-(1) The Minister shall appoint a person with
competent knowledge in tax administration matters to
be a Tax Ombudsman. (2) The Tax Ombudsman shall be in charge of
and carry out the functions of the Tax Ombudsman
Service independently and impartially without
interference from any institution, agency or department
of the Government or any other person.

Ombudsman
Service independently and impartially without
interference from any institution, agency or department
of the Government or any other person.

(3) Notwithstanding subsection (2), the Tax
Ombudsman’s findings shall directly be submitted to the
Minister as recommendations for the Minister’s
deliberations and directives. (4) The decisions or recommendations of the Tax
Ombudsman shall not bind a taxpayer whose complaint
or matter formed the subject matter of such decision or
recommendation.

recommendations of the Tax
Ombudsman shall not bind a taxpayer whose complaint
or matter formed the subject matter of such decision or
recommendation.

The Tax Administration Act [CAP. 438 R.E 2019]
27
(5) The Tax Ombudsman shall hold office for a
renewable period of three years under such terms and
conditions regarding remuneration as the Minister
may determine. (6) The Minister shall prescribe regulations
governing the conduct of Tax Ombudsman and
modalities of recruiting staff and employees to perform
Tax Ombudsman Service
Duties of Tax
Ombudsman 28C. In discharging his duties the Tax
Ombudsman shall-
(a) review a complaint, and where necessary,
resolve it amicably through mediation or
conciliation
(b) act independently and impartially in resolving
complaints;
(c) follow informal, fair and cost effective
procedures in resolving complaints;
(d) provide information, training and awareness to
taxpayers on tax ombudsman service,
functions and procedures of making
complaints;
(e) facilitate access by taxpayer to dispute
resolution processes within the Authority; and
(f) identify and review tax administrative issues
related to customer service, or procedures and
behaviours which impact negatively on
taxpayers. Limitation of
powers of tax
Ombudsman
28D. The Tax Ombudsman shall not review.

ice, or procedures and
behaviours which impact negatively on
taxpayers. Limitation of
powers of tax
Ombudsman
28D. The Tax Ombudsman shall not review.

(a) legislation or tax policy;
(b) Authority’s policy or practice save that which
relates to service, administrative or procedural
matter with respect to administration of tax
laws;
(c) a matter subject to a tax objection or Appeal,
save for an administrative matter relating to

al
matter with respect to administration of tax
laws;
(c) a matter subject to a tax objection or Appeal,
save for an administrative matter relating to

The Tax Administration Act [CAP. 438 R.E 2019]
28
such tax objection or appeal. 28E.-(1) The Tax Ombudsman and person acting on
his behalf shall not disclose information of any kind
that is obtained by or on behalf of the Tax
Ombudsman’s or prepared from information obtained
by or on behalf of the Tax Ombudsman, to the
Authority. (2) The provisions of section 21 of the Act shall
apply on the Tax Ombudsman including his officers, any
person who acts on his behalf and a person whose
complaints are being considered by the Tax
Ombudsman. (3) Notwithstanding subsection (2), the Authority
shall allow the Tax Ombudsman access to information
in the possession of the Authority which relates to
the Tax Ombudsman’s powers and duties under this
Act. Protection of
the Tax
Ombudsman
and his
officers
Cap.399
28F. The provision of section 22 of the Tanzania
Revenue Authority Act shall apply under this Part. Procedure for
conducting
and handling
complaints
28G.

. The provision of section 22 of the Tanzania
Revenue Authority Act shall apply under this Part. Procedure for
conducting
and handling
complaints
28G.

The Minister may make Regulations to
prescribe for the procedure of conducting and handling
complaints by the Tax Ombudsman.”
PART IV
OFFICIAL COMMUNICATIONS AND DOCUMENTATION
Official
languages
Cap.4
s.8
29.-(1) The official languages for purposes of tax
administration shall be both Kiswahili and English.

AND DOCUMENTATION
Official
languages
Cap.4
s.8
29.-(1) The official languages for purposes of tax
administration shall be both Kiswahili and English.

The Tax Administration Act [CAP. 438 R.E 2019]
29
(2) Where any communication or document
which is relevant in applying a tax law to a taxpayer is
not in an official language, the Commissioner General
may, in writing require the taxpayer to provide an
official translation of the communication or document. Forms and
notices 30. The Commissioner General may prescribe
the forms required under a tax law and he shall cause
such forms to be available to the public at offices of the
Authority and at such other locations and places or by
such other medium as he may determine. Authorised
and
defective
documents
31.-(1) A document issued by the Commissioner
General under a tax law is sufficiently authenticated if
the name or title of the Commissioner General or of the
authorised officer of the Authority is-
(a) in the case of a paper document, printed,
signed and stamped; or
(b) in the case of an electronic document,
imbedded in the document by way of
electronic signature. (2) A declaration made by a person under a tax
law is sufficiently authenticated if it duly signed by that
person.

ent by way of
electronic signature. (2) A declaration made by a person under a tax
law is sufficiently authenticated if it duly signed by that
person.

(3) A document issued under a tax law is not
invalid or defective if-
(a) it is in substance and effect in conformity
with the tax law; and
(b) the person to whom the document is
addressed or applies is designated in the
document according to common
understanding. (4) Where a document issued by the
Commissioner General under a tax law contains a defect
that does not involve a dispute as to the interpretation of
the tax law or facts involving a particular person, the
Commissioner General may, for the purposes of
rectifying the defect, amend the document.

on of
the tax law or facts involving a particular person, the
Commissioner General may, for the purposes of
rectifying the defect, amend the document.

The Tax Administration Act [CAP. 438 R.E 2019]
30
Paper
documents
filed with
Commissioner
General
32.-(1) A paper document shall be considered to
have been filed with the Commissioner General under a
tax law when-
(a) physically delivered to the office of the
Authority;
(b) sent by way of a registered post to an office of
the Authority; or
(c) sent at any other place as the Commissioner
General may specify. (2) A document referred to in subsection (1)
shall be treated to have been received by the
Commissioner General-
(a) in the case of service by fax or electronic
mail, at the time the transmission is sent;
(b) in the case of service by handing to an officer
of the Authority or leaving at a place, at the
time of handing or leaving;
(c) in the case of service by registered post, at the
time the document is delivered or the
Authority is informed that the document
awaits the Authority;
(d) in the case of other service by post ten days
after posting; and
(e) in the case of other services by the post from
an address outside the United Republic, the
time at which the document would normally
be delivered in the ordinary course of post.

es by the post from
an address outside the United Republic, the
time at which the document would normally
be delivered in the ordinary course of post.

Paper
documents
served by
Commissioner
General
33.-(1) A paper document is sufficiently served
on a person by the Commissioner General under a tax
law if it is-
(a) handed to the person or, in the case of an
entity, a manager of the entity; or
(b) left at, or sent by post to the usual or last
known place of abode, business, office, post
office box or other address of the person
including-
(i) where the document is sent by registered
post and the person has been informed

, office, post
office box or other address of the person
including-
(i) where the document is sent by registered
post and the person has been informed

The Tax Administration Act [CAP. 438 R.E 2019]
31
that the document awaits the person, the
post office; or
(ii) the address referred to in the person’s
Taxpayer Identification Number. (2) A document shall be considered to have been
received in the following circumstances-
(a) in the case of service by handing to a person
or leaving at a place, at the time of handing or
leaving;
(b) in the case of service by registered post, at the
time the document is delivered or the person
is informed that the document awaits the
person;
(c) in the case of other service by post to an
address within the United Republic, ten days
after posting; and
(d) in the case of other service by post to an
address outside the United Republic, the time
at which the document would normally be
delivered in the ordinary course of post. Electronic
document
system
Cap.4
s.8
34.-(1) The Commissioner General may establish
and operate an electronic system for filing and furnishing
of documents and servicing documents.

.4
s.8
34.-(1) The Commissioner General may establish
and operate an electronic system for filing and furnishing
of documents and servicing documents.

(2) An electronic document is considered to be
filed by a person and received by the Commissioner
General under a tax law when a document registration
number is created by using the person’s authentication
code. (3) Subsection (2) shall not apply to a person
who has proved to the satisfaction of the Commissioner
General that he did not send the document or the
document was sent without his authority. (4) An electronic document is considered to be
served on a person by the Commissioner General under a
tax law when a document registration number is created
and the document can be accessed by using the person’s
authentication code.

ner General under a
tax law when a document registration number is created
and the document can be accessed by using the person’s
authentication code.

The Tax Administration Act [CAP. 438 R.E 2019]
32
(5) The Commissioner General may authorise a
printed document to be treated as a copy of an electronic
document filed under subsection (2) or served under this
subsection. (6) A court or tribunal shall accept a copy
authorised under subsection (5) as conclusive evidence
of the nature and contents of an electronic document,
unless the contrary is proved. PART V
MAINTENANCE OF DOCUMENTS AND PROVISION OF
INFORMATION
(a) Maintenance of Documents
Maintenance
of
documents
35.-(1) Every taxable or liable person shall,
within the United Republic, maintain documents in paper
or electronic form which-
(a) contain information to be provided or filed
with the Commissioner General under any tax
law;
(b) enable an accurate determination of tax
payable under any tax law;
(c) can be prescribed by the Commissioner
General or by regulations. (2) Every taxable person or a person liable to tax
shall keep records and accounts in accordance with
generally accepted accounting principles and the
requirements of a respective tax law.

iable to tax
shall keep records and accounts in accordance with
generally accepted accounting principles and the
requirements of a respective tax law.

(3) The documents referred to in subsections (1)
and (2) shall be retained for a period of five years from
the relevant date or for a further period as prescribed in
the tax law. (4) Where a person-
(a) files an objection or appeal, all documents
relevant to the matter in dispute shall be
retained until the matter is finally determined
and the decision is executed;

tion or appeal, all documents
relevant to the matter in dispute shall be
retained until the matter is finally determined
and the decision is executed;

The Tax Administration Act [CAP. 438 R.E 2019]
33
(b) makes an application to the Commissioner
General, all documents relevant to the
application shall be retained until the
application is finally decided;
(c) applies for a refund of tax, all documents
relevant to calculation of the refund shall be
retained until the refund is made; and
(d) has received notice of an investigation or
audit by the Commissioner General, all
documents relevant to the investigation or
audit shall be retained until the Commissioner
General notifies the person in writing that the
investigation or audit is finalised. (5) The Commissioner General may, by notice in
writing-
(a) relieve a person from the obligation to
maintain documents or the time for which the
documents are to be retained; or
(b) require a person to retain documents as
prescribed in the notice.

to
maintain documents or the time for which the
documents are to be retained; or
(b) require a person to retain documents as
prescribed in the notice.

(6) In this section, “relevant date” means-
(a) in the case of income tax, the end of the year
of income for which the document is relevant;
(b) in the case of value added tax, the end of the
prescribed accounting period for which the
document is relevant; and
(c) in the case of other taxes, the last date on
which the taxpayer is obliged to lodge a
document with the Commissioner General for
which the document is relevant. Use of
electronic
fiscal device
36.-(1) A person who supplies goods, renders
services or receives payment in respect of goods supplied
or services rendered shall issue fiscal receipt or fiscal
invoice by using electronic fiscal device. (2) Notwithstanding subsection (1), the
Commissioner General may publish in the newspaper
with wide circulation or any other public media issue a
list of persons or class of persons who are excluded from

General may publish in the newspaper
with wide circulation or any other public media issue a
list of persons or class of persons who are excluded from

The Tax Administration Act [CAP. 438 R.E 2019]
34
the requirement of the use of electronic fiscal device or
the use of fiscal receipt or invoice. (3) A person who is excluded from acquiring and
using electronic fiscal device shall issue manual receipt. (4) A person issuing the manual receipt shall
enter or cause to be entered in the receipt and duplicate
copy the following particulars-
(a) the date on which the payment is made;
(b) full name and address of the person who sold
the goods or rendered the services;
(c) full description of the goods sold or the
services rendered and a statement of the
quality and value of the goods or, the amount
charged in respect of the services rendered;
(d) full name and address of the person to whom
the goods were sold or to whom the services
were rendered;
(e) Taxpayer Identification Number; and
(f) such other particulars as the Commissioner
General may, by a notice, specify. (b) Regular Provision of Information
Tax return 37.-(1) A tax return to be filed by an individual
shall declare that the return is complete and accurate and
be signed by a person who made it.

return 37.-(1) A tax return to be filed by an individual
shall declare that the return is complete and accurate and
be signed by a person who made it.

(2) A tax return to be filed by an entity shall be
signed by-
(a) in the case of the income tax, manager of the
entity and a certified public accountant who is
in public practice declaring that the return is
complete and accurate; and
(b) in any other tax, a manager and declare that
the return is complete and accurate. (3) Where-
(a) a person becomes bankrupt or the company is
wound-up or goes into liquidation;
(b) the Commissioner General has reasonable
grounds to believe that a person-

on becomes bankrupt or the company is
wound-up or goes into liquidation;
(b) the Commissioner General has reasonable
grounds to believe that a person-

The Tax Administration Act [CAP. 438 R.E 2019]
35
(i) is about to leave the United Republic
indefinitely;
(ii) intends to cease carrying on activity in
the United Republic; or
(iii) has committed an offence under a tax
law; or
(c) a person fails to maintain adequate
documentation as required by this Act,
the Commissioner General may require that person to
file a tax return at earlier date than the date for filing a
tax return. (4) The Commissioner General’s requirement
shall be in writing and served on the person specifying
the period, part of a period or other events to be covered
by the tax return and the date by which the return shall
be filed. Assistance
in preparing
tax return
38.-(1) A person who prepares a tax return or an
attachment to a tax return on behalf of another person
shall sign the return or an attachment certifying that-
(a) the person has examined the relevant
documents of that other person maintained
under this Act; and
(b) to his knowledge, the return or attachment
presents a true and fair view of the
circumstances to which it relates. (2) Subsection (1) shall not apply to an employee
of the person obliged to file the tax return.

nd fair view of the
circumstances to which it relates. (2) Subsection (1) shall not apply to an employee
of the person obliged to file the tax return.

(3) Where a person who prepared a tax return or
an attachment under subsection (1) is not satisfied with
the information contained in the documents relevant for
the preparation of the return or an attachment, the person
shall furnish that other person with a statement in writing
stating the reasons for his dissatisfaction and proceed to
sign the return noting that the signature is subject to such
a statement. Extension of
time to file
tax return
39.-(1) A person who is required to file a tax
return under a tax law may apply to the Commissioner

a statement. Extension of
time to file
tax return
39.-(1) A person who is required to file a tax
return under a tax law may apply to the Commissioner

The Tax Administration Act [CAP. 438 R.E 2019]
36
General for an extension of the time by which the return
shall be filed. (2) The application under subsection (1) shall be
in writing and be made within fifteen days before the due
date for filing the return. (3) Upon the receipt of an application made
under subsection (1), the Commissioner General-
(a) may extend the time upon which the return
has to be filed;
(b) shall serve the person with written notice of
his decision on the application. (4) The extension of time to file a return shall not
exceed thirty days from the due date of filing the return. (5) The granting of an extension of time under
this section shall not alter the date for payment of tax as
specified in the tax law under which the return is filed. Failure to
file tax
return on
time
40.-(1) Where a person fails to file a tax return by
the due date stated by a tax law or as may be extended
under section 39, the Commissioner General may use the
power under this Act to appoint another person to
prepare and file information. (2) Any purported filing of a tax return after the
due date or in a manner other than that specified in the
relevant tax law shall be ineffective.

on. (2) Any purported filing of a tax return after the
due date or in a manner other than that specified in the
relevant tax law shall be ineffective.

(3) The Commissioner General shall make an
assessment of the tax liability of the person as required
by the tax law, including by way of adjusted assessment,
and for this purpose may use any information in the
Commissioner General’s possession including any
information obtained under subsection (1) or (2). Correction
of tax
returns and
other
information
Act No. 2 of 2016
s.54
41.-(1) Where the Commissioner General is not
satisfied with a tax return filed under a tax law, he shall
use appropriate powers, including those in Subpart (c) of
this Part for acquiring further information as is necessary
in the issuance of an assessment, or for confirmation on
the tax payable, paid or to be paid in a specified
accounting period.

rmation as is necessary
in the issuance of an assessment, or for confirmation on
the tax payable, paid or to be paid in a specified
accounting period.

The Tax Administration Act [CAP. 438 R.E 2019]
37
(2) A tax return which has been filed shall not be
amended or corrected unless as specified under the
relevant tax law. (3) The Commissioner General may, in making
an assessment or adjusted assessment, take into account
any information received under subsection (1). (c) Access to Information and Assets
Access to
information
and assests
Cap.4
s.8
42.-(1) The Commissioner General shall, without
a prior notice, be granted free access to any premises,
documents, goods, vessels, vehicles, aircrafts or any
other assets-
(a) in the case of a dwelling house or where a
document or asset is located in a dwelling
house-
(i) between 9:00am and 6:00pm; and
(ii) at other times as permitted by an order
of a court;
(b) in any other case, at any time. (2) The powers of the Commissioner General
stipulated under subsection (1) may be delegated to a tax
officer.

urt;
(b) in any other case, at any time. (2) The powers of the Commissioner General
stipulated under subsection (1) may be delegated to a tax
officer.

(3) When exercising the power under subsection
(1), the Commissioner General or tax officer may-
(a) make an extract or copy of any document to
which access is obtained;
(b) seize any document which affords evidence
that-
(i) may be material in determining the tax
liability of any person; or
(ii) an offence has been committed under a
tax law;
(c) seize an asset to which access is obtained that
contains or stores the document in any form;
(d) where a document is not available or a copy is
not provided on request by a person having
access to the document, seize an asset to
which access is obtained under subsection (1)

ilable or a copy is
not provided on request by a person having
access to the document, seize an asset to
which access is obtained under subsection (1)

The Tax Administration Act [CAP. 438 R.E 2019]
38
that the Commissioner General or tax officer
reasonably suspects contains or stores the
document in any form;
(e) take samples of goods; and
(f) park, moor or store, at any premises or place,
any vehicle, aircraft, vessel or other
equipment in use by the Commissioner
General or a tax officer. (4) Any document, asset or sample seized under
subsection (3), shall be issued with an inventory of
seized properties signed by the Commissioner General or
the tax officer and may be-
(a) in the case of seized document retained for a
period required for the determination of the
person’s tax liability or for any proceedings
under a tax law;
(b) in the case of seized asset retained for as long
as is necessary to obtain access to the
document; or
(c) in the case of samples, retained and disposed
of in the manner directed by the
Commissioner General. (5) An authorised officer exercising power under
this section may be assisted and accompanied by any
employee of the Authority, expert appointed under
section 18 or public officer required to assist under
section 19.

be assisted and accompanied by any
employee of the Authority, expert appointed under
section 18 or public officer required to assist under
section 19.

Possessor’s
rights and
obligations
43.-(1) A person who possesses any premise,
place, document, goods, equipment, vessel, vehicle,
aircraft or asset to which a tax officer seeks or has
obtained access under this Part may require the tax
officer to produce the authorisation. (2) Where the tax officer fails to comply with a
request under subsection (1), the person may refuse the
officer an access or require the tax officer to leave the
premises or place to which the tax officer has obtained
access on that occasion.

refuse the
officer an access or require the tax officer to leave the
premises or place to which the tax officer has obtained
access on that occasion.

The Tax Administration Act [CAP. 438 R.E 2019]
39
(3) A person who possesses any premise,
document, good, vessel, vehicle, aircraft or asset to
which an exercise of powers under this Part refers, shall
provide all reasonable facilities and assistance for the
effective exercise of the powers under this section. (4) Where a person fails to comply with
subsection (3), the tax officer shall exercise the powers
stipulated under section 63 and apply for search warrant
under section 94. (5) A person who owns documents or assets
retained pursuant to this Part may, at his own expenses,
examine the documents and make copies or extracts of
documents during regular office hours under the
supervision as the Commissioner General may
determine. (6) Where a document, asset or sample is lost or
damaged as the result of exercising the powers under this
Act, the Commissioner General shall pay the owner of
the document, asset or sample a reasonable
compensation.

sult of exercising the powers under this
Act, the Commissioner General shall pay the owner of
the document, asset or sample a reasonable
compensation.

Notice to
obtain
information
44.-(1) The Commissioner General may, by a
notice in writing, require a person who is not liable for
tax-
(a) to produce any information prescribed in the
notice;
(b) to attend at the time and place stated in the
notice for the purposes of being examined by
the Commissioner General or by an officer
authorised by the Commissioner General; or
(c) to produce any document in his control during
the examination. (2) Any person to be examined under subsection
(1)(b) is entitled to representation. (3) A notice under subsection (1) shall be served
by hand to the person to whom it is directed or leaving it
at the person’s usual place of business or abode, or by
any other means as the Commissioner General may
determine.

o whom it is directed or leaving it
at the person’s usual place of business or abode, or by
any other means as the Commissioner General may
determine.

The Tax Administration Act [CAP. 438 R.E 2019]
40
Disclosure
of
information
on
contracted
services
Act No. 2 of 2016
s.55
44A.-(1) Any entity engaged in the construction
and extractive industry shall disclose to the
Commissioner General the names of all persons
contracted and sub-contracted in the course of
performance of their duties or business or carrying out of
any project. (2) For purposes of this section, the entity
referred to under subsection (1) shall disclose names of
the persons and nature of the sub contracted works
together with the duration of carrying out the works. (3) Any entity which fails to comply with the
provisions of this section shall be liable to a fine not
exceeding 25% of the quantum payable under the project
or a fine of not exceeding 4000 currency points
whichever is greater. Tax audit or
investigation 45.-(1) The Commissioner General may use
powers conferred on him under this Act, to audit or
investigate a person’s tax affairs.

udit or
investigation 45.-(1) The Commissioner General may use
powers conferred on him under this Act, to audit or
investigate a person’s tax affairs.

(2) The Commissioner General may select a
person to be audited having regard to-
(a) that person’s history of compliance or non-
compliance with any tax law;
(b) the amount of tax payable by that person;
(c) the class of business or other activity
conducted by that person; or
(d) any other matter that the Commissioner
General considers relevant for ensuring the
collection of tax due. (3) Where a person has been audited or
investigated for any particular period, such audit or
investigation shall not preclude that person from being
audited or investigated in the following period if there
are reasonable grounds for auditing or investigating that
person. (4) The audit or investigation may be conducted
for the purpose of more than one tax law.

easonable grounds for auditing or investigating that
person. (4) The audit or investigation may be conducted
for the purpose of more than one tax law.

The Tax Administration Act [CAP. 438 R.E 2019]
41
PART VI
PRIMARY TAX LIABILITY
Assessment
and self-
assessment
46.-(1) An assessment of tax shall be made by
way of self-assessment where a person liable to pay tax
is obliged to file a tax return. (2) A person other than the Commissioner
General shall not adjust any assessment. Jeorpady
assessment
Act No. 4 of 2017
s.50
47.-(1) The Commissioner General may make a
jeopardy assessment of tax payable or has become
payable by a person under the respective tax law-
(a) whether or not the person is required to file a
tax return, in the circumstances specified in
section 37(3); and
(b) in any other case, where a person fails to file
a tax return on time. (2) The Commissioner General shall use best
judgment and available information in making a jeopardy
assessment. (3) A jeopardy assessment may be valid for such
period or periods or with respect to such events or
subject matter as the Commissioner General may specify
in the notice of assessment.

valid for such
period or periods or with respect to such events or
subject matter as the Commissioner General may specify
in the notice of assessment.

(4) A jeopardy assessment shall not, unless the
Commissioner General specifies otherwise in the notice
of assessment, relieve a person of the obligation to file a
tax return or report a taxable event as required by a tax
law. (5) The filing of tax return shall not affect a
jeopardy assessment. (6) Where a jeopardy assessment covers the
period or events covered by a self-assessment of a person
with respect to the same tax, any tax paid with respect to
the jeopardy assessment shall be credited against tax
payable with respect to the self-assessment. (7) A jeopardy assessment shall be deemed to be
made under the tax law which charges the person or
subject matter assessed.

ct to the self-assessment. (7) A jeopardy assessment shall be deemed to be
made under the tax law which charges the person or
subject matter assessed.

The Tax Administration Act [CAP. 438 R.E 2019]
42
Adjusted
assessment 48.-(1) The Commissioner General may adjust an
assessment to ensure the taxpayer is liable for the correct
amount of tax in the circumstances to which the
assessment refers. (2) Where, in the opinion of the Commissioner
General, a taxpayer has failed to pay any of the tax
payable by him by reason of-
(a) his failure to keep proper books of accounts,
records or documents as required under a tax
law, or the incorrectness of the books, records
or documents; or
(b) his failure to make, or delay in making any
return required under a tax law or the
incorrectness or inadequacy of any return,
the Commissioner General may assess the tax due and
any interest payable on that tax both of which shall be
due for payment within one month of the date of the
assessment, unless a longer period is allowed by the
Commissioner General. (3) The Commissioner General shall use best
judgment and available information in making an
adjusted assessment.

allowed by the
Commissioner General. (3) The Commissioner General shall use best
judgment and available information in making an
adjusted assessment.

(4) The powers of the Commissioner General to
adjust an assessment expires five years from-
(a) in the case of a self-assessment, the due date
for filing the tax return that gives rise to the
assessment;
(b) in the case of any other original assessment,
the date on which the Commissioner General
serves notice of assessment on the taxpayer;
and
(c) in the case of an adjusted assessment, the date
referred to in paragraph (a) or (b) of the
original assessment that is adjusted.

the taxpayer;
and
(c) in the case of an adjusted assessment, the date
referred to in paragraph (a) or (b) of the
original assessment that is adjusted.

The Tax Administration Act [CAP. 438 R.E 2019]
43
(5) Notwithstanding subsection (4), there shall
be no time limit on the Commissioner General to adjust
an assessment in the case of fraud, wilful neglect or
serious omission by or on behalf of the taxpayer. Cap. 408
(6) The Commissioner General shall not adjust an
assessment that has been adjusted or reduced pursuant to
a decision of the Board or Tribunal under the Tax
Revenue Appeals Act or an order of the court of
competent jurisdiction. (7) An adjusted assessment shall cease to have
effect to the extent to which it is adjusted. (8) An adjusted assessment shall be deemed to
be made under the tax law which charges the person or
subject matter assessed. (9) In this section, “original assessment” means
an assessment that is not an adjusted assessment. Notice of
assessment 49.-(1) Where the Commissioner General makes
an assessment under a tax law, he shall serve a written
notice of the assessment on the taxpayer in a manner
provided for under sections 33 and 34.

es
an assessment under a tax law, he shall serve a written
notice of the assessment on the taxpayer in a manner
provided for under sections 33 and 34.

(2) In addition to anything prescribed by the
respective tax law, a notice of assessment shall state-
(a) the name of the taxpayer and the Taxpayer
Identification Number;
(b) the Commissioner General’s assessment of
the tax payable by the taxpayer for the period,
event or matter to which the assessment
relates and the amount remaining to be paid;
(c) the reasons why the Commissioner General
has made the assessment;
(d) the date by which the tax shall be paid; and
(e) the time, place and manner of objecting the
assessment.

issioner General
has made the assessment;
(d) the date by which the tax shall be paid; and
(e) the time, place and manner of objecting the
assessment.

The Tax Administration Act [CAP. 438 R.E 2019]
44
PART VII
DISPUTE RESOLUTION
Tax
decisions 50.- (1) The Commissioner General may, subject
to subsection (2), make any tax decision including
assessment or other decision or omission on a matter left
to the discretion, judgement, direction, opinion, approval,
consent, satisfaction or determination of the
Commissioner General under a tax law that directly
affects a person. (2) An assessment or decision made under
subsection (1) shall not include-
(a) a practice note or a decision or omission to
issue, refuse or revoke a practice note;
(b) a decision or omission that affects a person as
a tax officer or employee or agent of the
Authority; or
(c) the compoundment of an offence under any
tax law.

ion or omission that affects a person as
a tax officer or employee or agent of the
Authority; or
(c) the compoundment of an offence under any
tax law.

(3) A tax decision under this section is considered
to have been made-
(a) in the case of self-assessment, on the due date
of filing the tax return;
(b) in the case of other assessments, when the
notice of assessment is served on the
taxpayer; and
(c) in the case of any other tax decision-
(i) where the tax law specifies a time by
which the Commissioner General is to
make the decision; or
(ii) when the Commissioner General
serves the affected person with written
notice of the decision. (4) For purposes of this Act, the following
informations or documents shall be considered as
conclusive evidence that a tax decision has been made
and the decision is correct-

Act, the following
informations or documents shall be considered as
conclusive evidence that a tax decision has been made
and the decision is correct-

The Tax Administration Act [CAP. 438 R.E 2019]
45
(a) in the case of self-assessment, the tax return
that causes the assessment or a document
under the hand of the Commissioner General
purporting to be a copy of the tax return;
(b) in the case of other assessments, the notice of
assessment or a document under the hand of
the Commissioner General purporting to be a
copy of the notice; and
(c) in the case of any other tax decision, a written
notice of the decision under the hand of the
Commissioner General or a document under
the hand of the Commissioner General
purporting to be a memorandum of the
decision. Objection to
tax decisions
Act No. 2 of 2016
s.56
51.-(1) A person who is aggrieved by a tax
decision made by the Commissioner General may object
the decision by filing an objection to the Commissioner
General within thirty days from the date of service of the
tax decision. (2) A person who has reasonable ground to
warrant extension of time to file an objection against a
tax decision may apply for an extension of time.

n. (2) A person who has reasonable ground to
warrant extension of time to file an objection against a
tax decision may apply for an extension of time.

(3) Where the Commissioner General is satisfied
by the reason stated in the application made under
subsection (2), he shall grant the extension of time and
serve the notice of his decision to the applicant. (4) An objection to a tax decision shall be in
writing stating the grounds upon which it is made. (5) An objection to any tax decision shall not be
admitted unless the taxpayer has, within a period of
thirty days from the date of service of tax decision, paid
the amount of tax which is not in dispute or one third of
the assessed tax decision whichever amount is greater. (6) Where the Commissioner General is satisfied
that there exist good reasons warranting reduction or

sessed tax decision whichever amount is greater. (6) Where the Commissioner General is satisfied
that there exist good reasons warranting reduction or

The Tax Administration Act [CAP. 438 R.E 2019]
46
waiver, he may waive the amount to be paid under
subsection (5) or accept a lesser amount. (7) Where a taxpayer files an objection and
makes payment under subsection (5), the liability to pay
the remaining assessed tax shall be suspended until the
objection is finally determined. (8) In this section, “tax not in dispute” with
respect to an assessment or any tax decision means-
(a) the amount that ought to be charged where the
assessment or a tax decision is amended in
accordance with the objection; and
(b) the whole of duty or any tax assessed
on imports. Cap 408
(9) Where the taxpayer fails to pay the amount
stated under subsection (5) within the time provided
therein, the assessed tax decision shall be confirmed as
final tax assessment in terms of section 15(1)(a) of the
Tax Revenue Appeals Act. Decisions on
objection
Act No.

ed tax decision shall be confirmed as
final tax assessment in terms of section 15(1)(a) of the
Tax Revenue Appeals Act. Decisions on
objection
Act No.

4 of 2017
s.51
52.-(1) The Commissioner General may, upon
admission of an objection pursuant to section 51, make a
decision by determining the objection or call for any
evidence or any other information as may appear
necessary for the determination of the objection and
may, in that respect-
(a) amend the assessment or other tax
decisions in accordance with the objection
and any further evidence that has been
received; or
(b) refuse to amend the assessment or other tax
decisions. (2) Where the Commissioner General agrees to
amend the assessment or other tax decisions in
accordance with the objection, he shall serve a notice of
the final assessment or other tax decisions to the
objector. (3) Where the Commissioner General-
(a) intends to amend the assessment or other
tax decisions in accordance with the
objection and any further evidence; or

ere the Commissioner General-
(a) intends to amend the assessment or other
tax decisions in accordance with the
objection and any further evidence; or

The Tax Administration Act [CAP. 438 R.E 2019]
47
(b) decides to refuse to amend the assessment
or other tax decisions,
he shall serve the objector with a notice setting out the
reasons for the intention or decision. (4) The objector shall, within thirty days from
the receipt of the notice pursuant to subsection (3),
make submission in writing to the Commissioner
General on his agreement or disagreement with the
amended assessment or the refusal. (5) The Commissioner General may, after the
receipt of the submissions by the objector made
pursuant to subsection (4)-
(a) determine the objection in the light of the
amended assessment or refusal and any
submission made by the objector; or
(b) determine the objection partially in
accordance with the submission by the
objector,
and proceed to issue a notice of final determination of
objection. Appeal
against
objection
decisions
Cap. 408
53.-(1) A person who is aggrieved by an
objection decision or other decision or omission of the
Commissioner General under this Part may appeal to
the Board in accordance with the provisions of the Tax
Revenue Appeals Act.

sion or omission of the
Commissioner General under this Part may appeal to
the Board in accordance with the provisions of the Tax
Revenue Appeals Act.

(2) Subsection (1) shall also apply to a
decision or omission made under the customs law. Act No. 1
of 2005
[E.A.C.M.A]
(3) For purposes of this section, the Board
shall be deemed to be the Tax Appeals Tribunal
established under section 231 of the East African
Community Customs Management Act.

section, the Board
shall be deemed to be the Tax Appeals Tribunal
established under section 231 of the East African
Community Customs Management Act.

The Tax Administration Act [CAP. 438 R.E 2019]
48
PART VIII
PAYMENT AND RECOVERY OF TAX
(a) Regular Payment of Tax
Time for
paying tax
Act Nos. 4 of 2017
s.52
7 of 2017
s.45
Cap 4
s.8
54.

R.E 2019]
48
PART VIII
PAYMENT AND RECOVERY OF TAX
(a) Regular Payment of Tax
Time for
paying tax
Act Nos. 4 of 2017
s.52
7 of 2017
s.45
Cap 4
s.8
54.

A taxpayer shall pay any tax-
(a) at the time specified in the tax law under
which the tax is charged;
(b) in the case of tax payable-
(i) on a jeopardy assessment under
section 47, on the date specified in
the notice of assessment served
under section 49; or
(ii) on an adjusted assessment under
section 48, within thirty days from
the date on which the person
assessed is served with a notice of
assessment under section 49;
(c) in the case of interest and penalties under
Part X, on the date specified in the notice
of assessment served under section 81;
(d) with respect to amount required to be paid
to the Commissioner General under section
62(9), 67(2), 69(2) or (5), on the date set
out in the notice;
(e) with respect to a liability under section 65,
at the time the tax is payable by the entity;
(f) with respect to amounts required to be
paid to the Commissioner General under
section 66(3) or (4), seven days after the
sale from which the amount is set aside or
the failure to set aside, respectively;
(g) with respect to amount required to be paid
to the Commissioner General under section
68(7), on the date provided for in the
security; or
(h) with respect to additional profits tax payable
under any arrangement or agreement, shall be
paid to the Commissioner General on the due
date specified by the arrangement or

onal profits tax payable
under any arrangement or agreement, shall be
paid to the Commissioner General on the due
date specified by the arrangement or

The Tax Administration Act [CAP. 438 R.E 2019]
49
agreement, or in the absence of such specified
due date, as the Commissioner General shall
by notice in writing direct. Extension of
time for
paying tax
55.-(1) A taxpayer may, in writing, apply to the
Commissioner General for an extension of time to pay
tax under a tax law. (2) The Commissioner General may, upon the
receipt of the application and where good cause is
shown, extend the date on which tax or part of tax shall
be paid. (3) The Commissioner General shall serve the
applicant with written notice of the decision on the
application. (4) Where an extension is granted by permitting
the taxpayer to pay tax by instalments and the taxpayer
has defaulted in paying any of the instalments, the whole
balance of the tax outstanding plus the interest shall
become payable immediately. Manner and
place of
paying tax
56.-(1) A taxpayer shall pay tax-
(a) at any tax office;
(b) at any bank approved for that purpose by the
Commissioner General;
(c) through a mobile phone payment system; or
(d) in any other manner prescribed by the
Commissioner General.

hat purpose by the
Commissioner General;
(c) through a mobile phone payment system; or
(d) in any other manner prescribed by the
Commissioner General.

(2) Where a taxpayer pays tax in accordance
with subsection (1), he shall notify the tax office where
the taxpayer is registered of the payment. (3) A taxpayer shall pay tax in one of the
following forms-
(a) where the payment is made at a tax office in
cash; or
(b) where the payment is made at a bank-
(i) in cash;
(ii) by cheque; or
(iii) by direct account transfer. (4) The payment of tax shall be considered to be
ineffective where the cheque tendered to the bank is
dishonoured.

r
(iii) by direct account transfer. (4) The payment of tax shall be considered to be
ineffective where the cheque tendered to the bank is
dishonoured.

The Tax Administration Act [CAP. 438 R.E 2019]
50
Order of
paying tax 57. Where a taxpayer has tax payable under one
or more tax laws and makes payment less than the total
outstanding amount, the Commissioner General may,
notwithstanding the system established under section 58,
determine the amount of tax to be considered as the paid
amount. Taxpayer’s
accounts
Cap.4
58.-(1) The Commissioner General may establish
and operate an electronic system of taxpayer’s account. s.8 (2) The system may be established and operated
separately or as part of the electronic document system
established under section 34. (3) For the better carrying out of the purpose of
this section, the Commissioner General may make rules
prescribing-
(a) when the tax becomes payable;
(b) the tax paid; and
(c) other matters similar to matters described
under section 34. (b) Recovery of Tax from Taxpayer
Suit for
unpaid tax 59.

able;
(b) the tax paid; and
(c) other matters similar to matters described
under section 34. (b) Recovery of Tax from Taxpayer
Suit for
unpaid tax 59.

Where-
(a) payment of any tax has not been made on or
before the due date; or
(b) a notice which has been served to any person
under section 81 has not been complied with,
the tax due and payable by such person may be
recovered as a debt due to the Government in any
proceeding before a court of competent
jurisdiction. Security for
withholding
tax
60.-(1) Withholding tax, including any assets
acquired by the withholding agent, may be traced from
assets or amounts-
(a) held in trust for the Government of the United
Republic;
(b) not the subject of attachment in respect of a
debt or liability of the agent; and

ts-
(a) held in trust for the Government of the United
Republic;
(b) not the subject of attachment in respect of a
debt or liability of the agent; and

The Tax Administration Act [CAP. 438 R.E 2019]
51
(c) not forming part of the estate in liquidation or
bankruptcy proceedings of the agent. (2) The Commissioner General shall have a first
claim over the tax or assets before any distribution in
liquidation or bankruptcy of a withholding agent is
made. Charge over
assets 61.-(1) Where a taxpayer fails to pay tax on time,
the Commissioner General may create a charge in favour
of the Government over assets owned by that taxpayer. (2) The Commissioner General shall be
considered to have created the charge if he serves the
taxpayer with a notice in writing specifying the
taxpayer’s name and Taxpayer Identification Number,
the assets charged, the extent of the charge, the tax to
which the charge relates and details regarding the
Commissioner General’s power of sale under section 62. (3) The assets of a taxpayer shall be charged to
the extent of the unpaid tax, interest accruing with
respect to that tax under section 76 and any costs of
charge and sale.

xpayer shall be charged to
the extent of the unpaid tax, interest accruing with
respect to that tax under section 76 and any costs of
charge and sale.

(4) A charge created under subsection (2) shall
not have effect until-
(a) where an interest in land or buildings is
charged, the Commissioner General files an
application to register the charge under
subsection (6); and
(b) in any other case, the notice creating the
charge is served on the taxpayer. (5) A charge shall be released when the taxpayer
pays in full the amounts referred under subsection (3) to
the Commissioner General. (6) Where the Commissioner General creates a
charge over an interest in land or buildings, the Registrar
of Titles shall, without fee, register the charge on the title
of the interest in land or buildings. (7) Where a charge over an interest in land or
buildings is released, the Registrar of Titles shall, within
thirty days and without fee, remove the entry of the
charge from the title of the interest in land or buildings.

the Registrar of Titles shall, within
thirty days and without fee, remove the entry of the
charge from the title of the interest in land or buildings.

The Tax Administration Act [CAP. 438 R.E 2019]
52
(8) Any transaction by the Commissioner
General under this section shall be exempted from stamp
duty and any other transaction taxes. (9) The Commissioner General may serve on a
taxpayer a notice in writing-
(a) specifying any costs of charge and sale with
respect to assets of the taxpayer incurred by
the Commissioner General prior to the date of
service; and
(b) requiring the taxpayer to pay such
costs to the Commissioner General by
the date specified in the notice. Sale of
charged
assets
62.-(1) The Commissioner General shall serve a
taxpayer with written notice of intention to sell charged
assets owned by such taxpayer. (2) The notice served under subsection (1) may
accompany a notice referred to under section 67 and it
shall specify-
(a) the taxpayer’s name and Taxpayer
Identification Number;
(b) the charged assets, the Commissioner
General’s intention to sell those assets and
the proposed method and timing of sale; and
(c) in the case of tangible assets that the
Commissioner General intends to take
possession of, the manner in which and place
at which the possession will take place.

of tangible assets that the
Commissioner General intends to take
possession of, the manner in which and place
at which the possession will take place.

(3) In exercising his powers under subsection
(1), the Commissioner General-
(a) may exercise such powers directly or through
an authorised agent;
(b) shall serve the person with a notice prior to
taking possession;
(c) may, for the purpose of taking possession
with the assistance of the police enter any
premises or place described in the notice;

aking possession;
(c) may, for the purpose of taking possession
with the assistance of the police enter any
premises or place described in the notice;

The Tax Administration Act [CAP. 438 R.E 2019]
53
(d) shall, at the time of taking possession,
provide the taxpayer with an
inventory of assets seized; and
(e) in the case of movable assets, may store the
assets, at the cost of the taxpayer, at any place
that the Commissioner General considers
appropriate. (4) The Commissioner General shall, after
serving a taxpayer with a notice under subsection (1),
sell the charged assets by public auction. (5) The sale under subsection (4) shall not take
place before-
(a) in the case of an interest in land or buildings,
thirty days after taking possession;
(b) in the case of perishable goods, one day after
taking possession;
(c) in the case where charged assets are tangible
assets other than assets referred to under
paragraph (a) and (b), fourteen days after
taking possession; and
(d) in any other case, ten days after the service of
the notice under subsection (1). (6) The proceeds of sale shall be used to pay-
(a) the costs of charge and sale of the assets sold;
(b) the outstanding tax and interest accrued with
respect to that tax under section 76; and
(c) any other unpaid tax.

rge and sale of the assets sold;
(b) the outstanding tax and interest accrued with
respect to that tax under section 76; and
(c) any other unpaid tax.

(7) The Commissioner General shall, after
disbursing proceeds for sale pursuant to subsection (6),
serve the taxpayer with a written notice stating the
manner in which the sale proceeds were applied. (8) Where there is any balance of money after
making payment under subsection (6), such balance shall
be paid to the taxpayer. (9) Where the sale proceeds are insufficient to
pay in full the costs of charge and sale, the tax due and
interest accrued with respect to that tax, the

) Where the sale proceeds are insufficient to
pay in full the costs of charge and sale, the tax due and
interest accrued with respect to that tax, the

The Tax Administration Act [CAP. 438 R.E 2019]
54
Commissioner General may proceed to collect the
insufficiency with fresh actions under this Part or Sub
Part (C). (10) This section shall not be construed to
restrict the exercise of any rights that the Commissioner
General has over a security created under section 60 or
61. (11) The activities of the Commissioner General
under this section shall be exempted from stamp duty
and any other transaction taxes. Restraint of
person 63.-(1) Where a person fails to pay tax on time
and such person is likely to flee from the United
Republic, the Commissioner General may, by notice in
writing or any other means of official communication to
the Director of Immigration Services, order the Director
of Immigration Services to prevent that person from
leaving the United Republic. (2) The Director of Immigration Services shall,
on receiving the notice, prevent the person from leaving
the United Republic for a period of fourteen days from
the date the notice is served. (3) The Commissioner General shall, where the
person pays the tax or arranges for payment in a manner
satisfactory to him, withdraw a notice issued under
subsection (1).

r General shall, where the
person pays the tax or arranges for payment in a manner
satisfactory to him, withdraw a notice issued under
subsection (1).

(4) The High Court may, on application by the
Commissioner General, extend the period referred under
subsection (2). Restraint of
assets
Act No. 4 of 2017
s.53
64.- (1) The Commissioner General may, subject
to subsection (2)-
(a) restrain the goods, vehicle, vessel or any
other asset;
(b) restrain and search any premises, place,
vehicle, vessel or any other asset which he
believes the goods, vessel or vehicle are
located;

her asset;
(b) restrain and search any premises, place,
vehicle, vessel or any other asset which he
believes the goods, vessel or vehicle are
located;

The Tax Administration Act [CAP. 438 R.E 2019]
55
(c) mark, lock up or seal any building, room,
place, receptacles or item of plant in any
factory, exercisable goods, or materials in a
factory; and
(d) use reasonable force for the purposes of
paragraphs (a) and (b). (2) The powers of the Commissioner General
under subsection (1) shall be exercised if the
Commissioner General is satisfied that-
(a) the value added tax has not been paid
in respect of the supply or import of
goods;
(b) a vehicle contains any fuel on which road and
fuel tolls has not been paid;
(c) transit charges have not been paid with
respect to a foreign vehicle;
(d) motor vehicle registration or transfer tax has
not been paid with respect to a vehicle;
(e) section 36(1) or a provision of any tax law
has been breached; or
Cap. 147 (f) any provision of the Excise (Management and
Tariff) Act has been breached with respect to
excisable goods. (3) The Commissioner General may exercise the
powers referred to under subsection (1) in conjunction
with any other powers of the Commissioner General
granted under this Act.

eral may exercise the
powers referred to under subsection (1) in conjunction
with any other powers of the Commissioner General
granted under this Act.

(4) Where the Commissioner General has
restrained an asset under subsection (1), he shall-
(a) serve a written notice to the possessor of the
asset; or
(b) in the absence of the possessor, leave the
notice at the premises or place where the
restraining takes place. (5) The notice shall-
(a) identify and list the assets restrained;
(b) state that the assets have been restrained
under this section and the reason for the
restraint; and

-
(a) identify and list the assets restrained;
(b) state that the assets have been restrained
under this section and the reason for the
restraint; and

The Tax Administration Act [CAP. 438 R.E 2019]
56
(c) set out the conditions for release and terms
for disposal of any assets seized. (6) The Commissioner General may restrain an
asset for a period sufficient to raise a jeopardy or
adjusted assessment and exercise the powers under
sections 66 and 67. (7) Where there is no person who, within the
period referred to under subsection (6), has proved to the
satisfaction of the Commissioner General that he owns
assets referred under subsection (1)(a), the
Commissioner General may treat the assets as charged
assets and sell them in accordance with section 62. (c) Recovery from Third Parties
Liability of
managers of
entities
Act No. 4 of 2018
s. 64
65.-(1) Where an entity fails to pay tax on time, a
manager or a person who was the manager of that entity
during the time of occurence of the default shall be
jointly and severally liable with the entity for payment of
the tax. (2) The provisions of subsection (1) shall not
apply where the manager has exercised the degree of
care, diligence, and skill that would have been exercised
in preventing the failure to pay tax.

ot
apply where the manager has exercised the degree of
care, diligence, and skill that would have been exercised
in preventing the failure to pay tax.

(3) Where a person pays tax under subsection
(1)-
(a) that person may recover the payment from
such entity;
(b) for the purposes of paragraph (a), the person
may retain out of any assets of the entity in or
coming into the possession of the person an
amount not exceeding the payment; and
(c) no claim may be made against that person by
the entity or any other person with respect to
the retention. Receivers 66.-(1) A person who has been appointed to be a
receiver shall notify the Commissioner General of his
appointment in writing within fourteen days from being

) A person who has been appointed to be a
receiver shall notify the Commissioner General of his
appointment in writing within fourteen days from being

The Tax Administration Act [CAP. 438 R.E 2019]
57
appointed or taking possession of an asset situated in the
United Republic. (2) The Commissioner General may serve a
receiver with a notice in writing specifying an amount
that appears to be sufficient to provide for any tax due or
that will become due by the taxpayer whose assets come
into the receiver’s possession. (3) After receiving a notice under
subsection (2), a receiver-
(a) shall sell sufficient of the assets that come
into the receiver’s possession under the
receivership to set aside, after payment of any
debts having priority over the tax referred to
in the notice, the amount notified by the
Commissioner General under that subsection;
and
(b) is liable to pay to the Commissioner General
on account of the taxpayer’s tax liability the
amount set aside. (4) The receiver shall, to the extent that he fails to
set aside an amount as required by subsection (3), be
personally liable to pay to the Commissioner General on
account of the taxpayer’s tax liability the amount that
should have been set aside but may recover any amount
paid from the taxpayer.

ioner General on
account of the taxpayer’s tax liability the amount that
should have been set aside but may recover any amount
paid from the taxpayer.

(5) For purposes of this section-
“receiver” means any person who, with respect to an
asset situated in the United Republic, is-
(a) a liquidator of an entity;
(b) a receiver appointed out of court or by a court
in respect of an asset or entity;
(c) a trustee for a bankrupt person;
(d) a mortgagee in possession;
(e) an executor or administrator of a deceased
individual’s estate; or
(f) conducting the affairs of an incapacitated
individual.

gagee in possession;
(e) an executor or administrator of a deceased
individual’s estate; or
(f) conducting the affairs of an incapacitated
individual.

The Tax Administration Act [CAP. 438 R.E 2019]
58
Third party
debtors and
guarantors
67.-(1) Where a taxpayer fails to pay tax on time,
the Commissioner General may serve on the third party
debtor who owes money to that taxpayer a notice in
writing requiring that person to pay the money to the
Commissioner General. (2) The third party debtor shall, upon the receipt
of the notice under subsection (1), pay the money
equivalent to the amount of tax due to the Commissioner
General on the account of the taxpayer’s tax liability and
on the date specified in the notice. (3) The date specified in the notice shall not be
before-
(a) the date the money becomes payable to the
taxpayer or is held on behalf of the taxpayer;
or
(b) the date the third party debtor is served with
the notice. (4) The Commissioner General shall serve the
taxpayer with a copy of the notice after service of the
notice on the third party debtor. (5) Amounts payable to the Commissioner
General by a third party debtor under subsection (2) or
by a guarantor under a security shall be treated as tax
and, once due, may be recovered as tax.

eneral by a third party debtor under subsection (2) or
by a guarantor under a security shall be treated as tax
and, once due, may be recovered as tax.

(6) The following shall be treated as
money owed to a taxpayer-
(a) money currently owing or that may
subsequently become owing to the taxpayer;
(b) money held or that may subsequently be held
for or on account of the taxpayer;
(c) money held or that may subsequently be held
on account of a third person for payment to
the taxpayer; and
(d) money held by a person who has authority
from a third person to pay the money to the
taxpayer.

of a third person for payment to
the taxpayer; and
(d) money held by a person who has authority
from a third person to pay the money to the
taxpayer.

The Tax Administration Act [CAP. 438 R.E 2019]
59
Compliance
with notice
or security
68.-(1) A third party debtor or guarantor who
pays the Commissioner General pursuant to section 67
shall be treated as having acted with the authority of the
taxpayer. (2) A notice served under section 67 shall cease
to have effect once the tax referred to is paid or
otherwise satisfied. (3) Where a third party debtor who is served
with a notice under section 67 is unable to comply with
the notice by reason of lack of money owing to, or held
for the taxpayer, such third party debtor shall notify the
Commissioner General on his inability to pay. (4) The notice under subsection (3) shall be-
(a) in writing setting out the reasons for the
inability; and
(b) filed with the Commissioner General within
seven days from the notice issued under
section 67 after the third party debtor
becomes aware of the inability. (5) The Commissioner General may, upon the
receipt of a notice by a third party debtor, accept the
notification and cancel or amend the notice under section
67 or reject the notice of the third party debtor.

otice by a third party debtor, accept the
notification and cancel or amend the notice under section
67 or reject the notice of the third party debtor.

(6) The notice filed by a third party debtor under
this section shall have no effect unless the Commissioner
General cancels or amends the third party debtor notice
issued under section 67. (7) Where a third party debtor fails to pay an
amount of tax specified in a notice within thirty days of
the date-
(a) of service of such notice in him; or
(b) on which any money comes into his hands or
becomes due by him to his tax debtor
whichever event is the latter and the payer
has-
(i) not given a notification under
subsection (3) of this section; or

es due by him to his tax debtor
whichever event is the latter and the payer
has-
(i) not given a notification under
subsection (3) of this section; or

The Tax Administration Act [CAP. 438 R.E 2019]
60
(ii) given such notification which has
been rejected by the Commissioner
General,
the provisions of this Act relating to recovery of
tax shall apply to the collection and recovery of
such amount as if it were tax due and payable by
the third party debtor, the due date for the
payment of which was the date upon which such
amount should have been paid to the
Commissioner General under this section. Agents of
non-
residents
69.-(1) Where-
(a) a non-resident taxpayer fails to pay tax on
time; or
(b) the Commissioner General has good reasons
to believe that a non-resident taxpayer shall
not pay tax on time,
the Commissioner General may, by notice in writing,
require the agent who is in possession of an asset owned
by the non-resident taxpayer to pay tax on behalf of that
taxpayer. (2) An agent shall, without prejudice to
subsection (1), be required to pay tax up to the market
value of the asset but not exceeding the amount of the
taxpayer’s unpaid tax.

out prejudice to
subsection (1), be required to pay tax up to the market
value of the asset but not exceeding the amount of the
taxpayer’s unpaid tax.

(3) For purposes of this section-
(a) a taxpayer who charters an aircraft or ship
under a charter for period exceeding three
years shall be treated as the owner of the
aircraft or ship during that period; and
(b) the captain of any aircraft or ship shall be
treated as being in possession of the aircraft
or ship. (4) The Commissioner General may, by notice in
writing, require a resident partnership or a resident
partner to pay tax due or that may become due by a non-
resident partner.

eral may, by notice in
writing, require a resident partnership or a resident
partner to pay tax due or that may become due by a non-
resident partner.

The Tax Administration Act [CAP. 438 R.E 2019]
61
(5) The resident partnership and any resident
partner shall be jointly and severally liable to pay the tax
up to the amount of the non-resident partner’s share in
the net assets of the partnership. (6) Where a person makes payment to the
Commissioner General pursuant to a notice issued under
subsection (1) or (4) that-
(a) person may recover the payment from the
taxpayer or non-resident partner;
(b) person may for the purposes of paragraph (a),
retain out of any assets of the taxpayer or
non-resident partner in or coming into the
possession of the person an amount not
exceeding the payment; and
(c) taxpayer, non-resident partner or any other
person, may not make a claim against the
person with respect to the retention. PART IX
REMISSION AND REFUND OF TAX
Remission
of interest
and penalty
Acts Nos. 2 of 2016
s.57
4 of 2017
s.54
4 of 2018
S. 65
70.-(1) Where the Commissioner General is
satisfied that there is good cause to remit interest or
penalty imposed under any tax law, he may remit the
whole or part of the interest or penalty payable by that
person.

s good cause to remit interest or
penalty imposed under any tax law, he may remit the
whole or part of the interest or penalty payable by that
person.

(2) The Minister may, by regulations or order
published in the Gazette prescribe eligibility, duration
and procedure of accessing the remission provided for
under this section. Application
for tax
refund
Act No. 4 of 2017
s.55
71.-(1) A person may apply to the Commissioner
General for refund of tax paid in excess. (2) The application for refund shall be in writing,
indicating the correct tax calculation and be supported by
the documentary evidence to support the claim
(3) An application under this section shall, except w
provides otherwise, be made within a period not exceed
from the date of payment of tax in excess.

3) An application under this section shall, except w
provides otherwise, be made within a period not exceed
from the date of payment of tax in excess.

The Tax Administration Act [CAP. 438 R.E 2019]
62
Decision on
application 72.-(1) The Commissioner General shall consider
and make a refund decision on an application made
under section 71 within ninety days from the date of the
receipt of the application. (2) The Commissioner General may make the
appropriate decision without limiting his discretion-
(a) where he is of the opinion that the applicant
has not paid excess tax, reject the application;
(b) where he is not satisfied that the applicant has
paid excess tax-
(i) request for further information as may be
reasonable in order to make a final
decision on the application; or
(ii) refund the money paid in the excess
subject to the application; or
(c) where he is satisfied that the applicant has
paid excess tax, to refund to the extent to
which the Commissioner General is satisfied. (3) The Commissioner General shall serve the
applicant with a written notice of the refund decision
within the time prescribed in subsection (1).

ied. (3) The Commissioner General shall serve the
applicant with a written notice of the refund decision
within the time prescribed in subsection (1).

(4) Where the Commissioner General makes a
decision under subsection (2)(b), the Commissioner
General shall reconsider the application after the
applicant provides the information or where the applicant
rejects the offer. (5) The Commissioner General shall serve the
applicant with notice of that decision within thirty days
of receiving the information requested under subsection
(2). Payment
of tax
refund
73.-(1) Where the Commissioner General is
satisfied that the taxpayer has paid excess tax, he shall-
(a) apply the excess to offset any tax due from
the taxpayer under any tax law; and
(b) refund the balance, within fourteen days of
making the decision. (2) Where the Commissioner General accepts a
taxpayer’s refund application in part, he shall refund the
amount accepted.

days of
making the decision. (2) Where the Commissioner General accepts a
taxpayer’s refund application in part, he shall refund the
amount accepted.

The Tax Administration Act [CAP. 438 R.E 2019]
63
(3) Where the Commissioner General refunds an
amount of tax to a person, he shall be liable to pay that
person an interest in accordance with the provisions of
the relevant tax law. (4) The interest under this section shall be
calculated at the statutory rate and shall be for the period
commencing on the date the refund decision is issued
and ending on the day the refund is made. (5) The interest paid by a person under a tax law
with respect to tax which has not been paid on time shall,
to the extent that the tax is found to have been paid, be
refunded to that person with any interest at the rate
stipulated under subsection (4). (6) The Commissioner General shall maintain a
separate bank account and ensure that there are sufficient
funds in that account for the purposes of this section. Short levy
or
erroneous
refund
74.–(1) Where any duty has been shortlevied or
erroneously refunded, a person who ought to have paid
the amount shortlevied or to whom the refund has
erroneously been made, shall, on demand by the
Commissioner General, pay the amount shortlevied or
repay the amount erroneously refunded.

e refund has
erroneously been made, shall, on demand by the
Commissioner General, pay the amount shortlevied or
repay the amount erroneously refunded.

(2) The amount referred under subsection (1)
may be recovered as if it were a tax in relation to which
the amount was short levied or erroneously refunded:
Provided that, the Commissioner General shall
not make any such demand after five years from the date
of such short levy or erroneous refund, unless such short
levy or erroneous refund had been caused by fraud on
the part of the person who has to pay the amount short
levied or to whom the refund was erroneously made.

erroneous refund had been caused by fraud on
the part of the person who has to pay the amount short
levied or to whom the refund was erroneously made.

The Tax Administration Act [CAP. 438 R.E 2019]
64
PART X
INTEREST, PENALTIES AND OFFENCES
(a) Interest
Interest for
under
estimating
tax payable
Act No. 4 of 2017
s.56
75.-(1) The amount of interest that an installment
payer shall pay for each period under subsection (4),
shall be calculated at the statutory rate compounded
monthly, applied to the excess of-
(a) the total amount of income that would have been
paid by way of installments during the year of
income to the start of the period had the person's
estimate or revised estimate equaled the correct
amount; over
(b) the amount of income tax paid by installments
during the year of income to the start of the period. (2) For purposes of calculating interest payable
under subsection (1), any extension granted under
section 39 or 55 or suspension under section 51(7) shall
not be taken in consideration. Cap. 332
(3) This section applies where an instalment
payer’s estimate or revised estimate of income tax
payable for a year of income under section 88 of the
Income Tax Act is less than eighty percent of the correct
amount. Cap.

sed estimate of income tax
payable for a year of income under section 88 of the
Income Tax Act is less than eighty percent of the correct
amount. Cap.

332
(4) Where this section applies, the instalment
payer shall be liable for interest for each month or part of
a month from the date the first instalment for the year of
income is payable until the due date by which the person
shall file a return of income for the year of income under
section 91(1) of the Income Tax Act. Cap. 332
(5) For purposes of this section, “correct
amount” means the income tax payable by the payer for
the year of income under section 4(1)(a) and (b) of the
Income Tax Act.

f this section, “correct
amount” means the income tax payable by the payer for
the year of income under section 4(1)(a) and (b) of the
Income Tax Act.

The Tax Administration Act [CAP. 438 R.E 2019]
65
Interest for
failing to
pay tax
Act No. 4 of 2017
s.57
76-(1) Where any amount of tax imposed under a
tax law remains unpaid after the due date prescribed in a
tax law, the interest at the statutory rate compounded
monthly shall be payable to the Commissioner General. (2) For purposes of calculating interest payable
under subsection (1), any extension granted under
section 39 or 55 or suspension under section 51(7) shall
not be applied. Cap. 332
(3) A withholding agent may not recover from
a withholdee an interest payable by the agent in respect
of a failure to comply with section 81, 82 or 83 of the
Income Tax Act. (4) Interest payable under this section or under
any other tax law shall not be affected or waived for the
reason of delay due to court proceedings or any other
dispute resolution process. (b) Penalties
Penalty for
failing to
maintain
documents
77.-(1) A person who fails to maintain proper
documents as required by a tax law is liable for a penalty
for each month or part of a month during which the
failure continues.

ls to maintain proper
documents as required by a tax law is liable for a penalty
for each month or part of a month during which the
failure continues.

(2) The penalty shall, in the case of an
individual, be 1 currency point or, in the case of a body
corporate be 10 currency points. (3) The Commissioner General shall determine
tax attributable to a period on a just and reasonable basis
including apportioning tax assessed with respect to a
larger period or by reference to taxable events happening
within the period. Penalty for
failing to file
tax return
78.-(1) A person who fails to file a tax return or
pay tax on due date as required by a tax law is liable for
a penalty for each month or part of a month during which
the failure continues. (2) The penalty is-
(a) two point five percent of the amount of tax
assessable with respect to the tax return less

during which
the failure continues. (2) The penalty is-
(a) two point five percent of the amount of tax
assessable with respect to the tax return less

The Tax Administration Act [CAP. 438 R.E 2019]
66
tax paid by the start of the period towards
that amount; and
(b) in the case of an individual, 5 currency
points or in the case of a body corporate, 15
currency points, whichever is higher. (3) The penalty applies separately for a failure
to file a tax return that is an estimate or provisional
amount and a failure to file a tax return incorporating
the final amount. Penalty for
making false
or
misleading
statements
79.-(1) A person is liable for a penalty if he-
(a) makes a statement to a tax officer which is
false or misleading in a material particular; or
(b) omits to include in the statement made to the
tax officer, any matter or thing without which
the statement is misleading in a material
particular. (2) The penalty shall be-
(a) where the statement or omission is made
without reasonable excuse, fifty percent of
the tax shortfall; or
(b) where the statement or omission is made
knowingly or recklessly, seventy five percent
of the tax shortfall.

fifty percent of
the tax shortfall; or
(b) where the statement or omission is made
knowingly or recklessly, seventy five percent
of the tax shortfall.

(3) Notwithstanding subsection (2), the penalty
shall be-
(a) increased by ten percent for the second or
subsequent application of this section to the
person; and
(b) reduced by ten percent if the person
voluntarily discloses the statement prior to its
discovery by the tax officer or the next tax
audit of the person. (4) A statement shall be considered to have been
made to the tax officer in the performance of duties
under a tax law when it is made orally, in writing or in
any other form and it includes a statement made-

the tax officer in the performance of duties
under a tax law when it is made orally, in writing or in
any other form and it includes a statement made-

The Tax Administration Act [CAP. 438 R.E 2019]
67
(a) in any document or information required to
be filed under a tax law;
(b) in a document furnished to the tax officer
otherwise than under a tax law;
(c) in an answer to a question put to a person by
the tax officer; or
(d) to another person with the knowledge or
reasonable expectation that the statement
shall be passed to the tax officer. (5) A person who contravenes section 23(3) or
24(5) shall be considered to have made a false or
misleading statement to a tax officer. Penalty for
aiding and
abetting
80. A person who aids, abets, counsels or induces
another person to commit an offence shall be liable on
conviction for a penalty equal to one hundred percent of
the tax shortfall. (c) Assessment of Interest and Penalties
Assessment
of interest
and penalties
Acts No. 4 of 2017
s.58
81.-(1) The Commissioner General shall assess
the interest and penalties for which a person is liable
under this Part. (2) Liability for interest and penalties under this
Part with respect to a particular failure or statement is
calculated separately for each section of this Part.

y for interest and penalties under this
Part with respect to a particular failure or statement is
calculated separately for each section of this Part.

(3) The imposition of interest and penalties
under this Part is in addition to any other tax imposed
by a tax law and does not relieve any person from
liability to criminal proceedings. (4) Where a particular failure or statement
incurs interest or a penalty both under this Act and any
other tax law, the Commissioner General shall assess
the person under a tax law with the higher rate of
interest or penalty. (5) Where an assessment is made under this
section, the Commissioner General shall serve a written
notice of the assessment, which may be incorporated
with another notice of assessment under a tax law on the
person, stating-

al shall serve a written
notice of the assessment, which may be incorporated
with another notice of assessment under a tax law on the
person, stating-

The Tax Administration Act [CAP. 438 R.E 2019]
68
(a) the name of the person and the person’s
Taxpayer Identification Number;
(b) the amount of the interest or penalty assessed
by the Commissioner General;
(c) the manner in which the assessment is
calculated;
(d) the reasons for making the assessment;
(e) the date on which the interest or penalties
shall be paid; and
(f) the time, place and manner of objecting to the
assessment. (6) An assessment made under this section is an
original assessment for the purposes of section 48. (d) Offences
Offence for
failing to
comply with
tax law
82. A person who fails to comply with a
provision of this Act commits an offence and shall be
liable, on conviction -
(a) where the failure results or, if undetected may
have resulted in an underpayment of tax in an
amount exceeding 50 currency points, to a fine of
not less than 20 currency points and not more
than 50 currency points, or to imprisonment for a
term of not more than six months, or to both; and
(b) in any other case, to a fine of not less than 10
currency points and not more than 20 currency
points. Offence for
failing to
pay tax
83.

oth; and
(b) in any other case, to a fine of not less than 10
currency points and not more than 20 currency
points. Offence for
failing to
pay tax
83.

Any person who fails to pay any tax on, or
before the date on which the tax is payable commits an
offence and shall be liable on conviction-
(a) where the failure is to pay tax in excess of
50 currency points, to a fine of not less than
25 currency points and not more than 100
currency points or imprisonment for a term
of not less than three months and not more
than one year, or to both; and

ency points and not more than 100
currency points or imprisonment for a term
of not less than three months and not more
than one year, or to both; and

The Tax Administration Act [CAP. 438 R.E 2019]
69
(b) in any other case, to a fine of not less than
10 currency points and not more than 25
currency points or imprisonment for a term
of not less than one month and not more
than three months, or to both. Offence for
making or
using false
or
misleading
statements
or
documents
Cap.399
Act No.

ess than one month and not more
than three months, or to both. Offence for
making or
using false
or
misleading
statements
or
documents
Cap.399
Act No.

84-(1) Any person who, in any matter relating to
any tax laws set out under Part A of the First
Schedule to the Tanzania Revenue Authority Act-
(a) makes any entry of any building, room, place,
or item of a plant, which is false or incorrect
in any material particular;
2 of 2016
s.58 (b) makes or causes to be made any declaration,
certificate, application, return, account, or
other document, which is false or incorrect in
any material particular;
(c) when required to answer any question put to
that person by an officer, refuses to answer
such question or makes any false or incorrect
statement in reply thereto;
(d) is in any way involved in any fraudulent
evasion of the payment of any tax;
(e) obtains any remission, rebate or refund of tax
which he is not entitled to obtain;
(f) makes any false statement or false
representation in order to obtain any
remission, rebate, refund of tax or any tax
benefit;
(g) acquires possession of, keeps, conceals,
removes or in any way deals with, any
excisable goods or any taxable goods which
have been manufactured or supplied without
payment of the full tax;
(h) counterfeits or in any way falsifies or uses
when counterfeited or in any way falsified,
any document required or issued by or used
for the purpose of the tax;

its or in any way falsifies or uses
when counterfeited or in any way falsified,
any document required or issued by or used
for the purpose of the tax;

The Tax Administration Act [CAP. 438 R.E 2019]
70
(i) omits or fails to make or cause to be made
any declaration, certificate, application,
return, account, or other documents, which is
true or correct in any material particular;
or
(j) acquires, possesses, keeps or conceals, or in
any way deals with, any fiscal receipt or
fiscal document which is false or incorrect in
any material particular,
commits an offence and upon conviction is liable for
payment of twice of the amount of the tax evaded. (2) Any person who in any matter relating to any
tax law-
(a) makes a statement to a tax officer which is
false or misleading in material particular; or
(b) omits to include in the statement made to a
tax officer, any matter or thing without which
the statement is misleading in material
particular,
commits an offence.

lude in the statement made to a
tax officer, any matter or thing without which
the statement is misleading in material
particular,
commits an offence.

(3) The person who commits an offence under
this section shall be liable, on conviction,-
(a) where the statement or omission is made
without reasonable excuse-
(i) and, if the inaccuracy of the statement is
undetected, and may have resulted in an
underpayment of tax in an amount
exceeding 50 currency points, to a fine of
not less than 25 currency points and not
more than 100 currency points or
imprisonment for a term of not less than
three months and not more than one year,
or to both; and
(ii) in any other case, to a fine of not less than
10 currency point and not more than 25
currency points or imprisonment for a
term of not less than one month and not
more than three months, or to both; or

rrency point and not more than 25
currency points or imprisonment for a
term of not less than one month and not
more than three months, or to both; or

The Tax Administration Act [CAP. 438 R.E 2019]
71
(b) where the statement or omission is made
knowingly or recklessly-
(i) and, if the inaccuracy of the statement is
undetected, and may have resulted in an
underpayment of tax in an amount
exceeding 50 currency points, to a fine of
not less than 50 currency points and not
more than 200 currency points or
imprisonment for a term of not less than
one year and not more than two years, or
to both; and
(ii) in any other case, to a fine of not less than
20 currency point and not more than 50
currency points or imprisonment for a
term of not less than six months and not
more than one year, or to both. (4) For purposes of determining whether or not a
statement is made to a tax officer, or when such
statement is considered to be false or misleading in
material particular, the provisions of section 79(4) and
(5) shall apply. Offence for
impeding tax
administration
85.-(1) A person who impedes or attempts to
impede the administration of a tax law commits an
offence.

apply. Offence for
impeding tax
administration
85.-(1) A person who impedes or attempts to
impede the administration of a tax law commits an
offence.

(2) The person who commits an offence under
this section shall be liable, on conviction-
(a) where the offence involves fraud or undue
force, to a fine of twice the amount sought to
be evaded or recovered or 200 currency
points, whichever is greater or imprisonment
for a term of not less than two years and not
more than four years, or to both; and
(b) in any other case, to a fine of not less than
10 currency points and not more than 200
currency points or imprisonment for a term
of not more than two years, or to both. (3) In this section, “impeding administration of
a tax law” includes-

rrency points or imprisonment for a term
of not more than two years, or to both. (3) In this section, “impeding administration of
a tax law” includes-

The Tax Administration Act [CAP.

The Tax Administration Act [CAP.

438 R.E 2019]
72
(a) where a tax officer is acting in the
performance of duties under a tax law,
assaulting, obstructing or attempting to
assault or obstruct the officer or interfering
with any asset used by the officer;
(b) failing to comply with a notice under section
44 or answer truthfully when being
interrogated under section 94;
(c) evading or recovering tax;
(d) fraudulently dealing with an asset charged
under section 61 so as to prevent seizure;
(e) recovering an asset seized under section 42,
62, 64 or 94;
(f) interfering with any lock, seal, mark,
fastening or other security used to restrain
an asset under section 64 or 94;
(g) with the intent of evading any obligation
under a tax law, knowingly dealing in any
way with a document or asset that is or
contains or produces information (including
by way of measurement) that is false or
misleading in a material particular;
(h) disguising, warning or hiding a person with
the intent that a liability, obligation or arrest
of any person under a tax law is evaded;
(i) committing any offence under a tax law
where the person has already been convicted
of an offence under a tax law or had an
offence compounded under section 92;
(j) refusal to produce documents;
(k) destroying, damaging, cutting away, casting
adrift, defacy or interfering with any
instrument or a property used for the purpose
of tax authority;
(l) uses, keeps, or provides, any false or unjust
scales, weighing or measuring instruments,
weights or measures; or
(m) by any means prevents or contrives to
prevent, the proper officer from taking a just

s, weighing or measuring instruments,
weights or measures; or
(m) by any means prevents or contrives to
prevent, the proper officer from taking a just

The Tax Administration Act [CAP. 438 R.E 2019]
73
and true account or making proper
examination of any excisable goods or
materials. Offence for
failing to use
electronic
fiscal device
Act No. 2 of 2016
s.59
86.-(1) A person who-
(a) fails to acquire and use an electronic fiscal
device upon commencement of business
operations or expiry of the period specified by
the Commissioner;
(b) fails to issue fiscal receipt or fiscal invoice
upon receiving payment for sale of goods or
service;
(c) issues a fiscal receipt or fiscal invoice that is
false or incorrect in any material particular;
(d) uses electronic fiscal device in any manner
that misleads the system or the
Commissioner; or
(e) tempers with or causes electronic fiscal
device to work improperly or in a manner that
does not give a correct or true document,
commits an offence and shall be liable on
conviction to a fine of not less than 200 currency
points and not more than 300 currency points or
to imprisonment for a term not exceeding three
years or to both. (2) The provisions of subsection (1) shall not
apply to a person who is exempted by any tax law to
acquire or use an electronic fiscal device.

o both. (2) The provisions of subsection (1) shall not
apply to a person who is exempted by any tax law to
acquire or use an electronic fiscal device.

(3) Where any amount of tax has been evaded in
any of the offence referred to in subsection (1), a person
involved shall be liable upon conviction in addition to a
fine under subsection (1), a fine twice the amount of tax
evaded or imprisonment for a term not exceeding three
years. (4) A person who fails to demand or report a
denial of issuance of a fiscal receipt or fiscal invoice
upon payment for goods or service, commits an offence

person who fails to demand or report a
denial of issuance of a fiscal receipt or fiscal invoice
upon payment for goods or service, commits an offence

The Tax Administration Act [CAP. 438 R.E 2019]
74
and shall be liable on conviction to a fine not less than 2
currency points and not more than 100 currency points. Offences by
authorised
and
unauthorised
persons
87.-(1) A person authorised by the Authority to
perform any function or carry on any duty under a tax
law commits an offence where that person-
(a) directly or indirectly asks for or takes in
connection with the person’s duties, any
payment or reward or promise or security for
any such payment or reward, not being a
payment or reward that the person is lawfully
entitled to receive; or
(b) agrees to, permits, conceals, connives at or
acquiesces in any act or thing whereby the
Government is or may be defrauded with
respect to any matter under a tax law,
including the payment of tax. (2) A person who is not authorised by the
Authority commits an offence if that person-
(a) collects or attempts to collect an amount of
tax payable under a tax law or an amount
which that person describes as tax; or
(b) makes representations with the intent to
make another person to believe that, that
person is a tax officer.

which that person describes as tax; or
(b) makes representations with the intent to
make another person to believe that, that
person is a tax officer.

(3) A person who commits an offence under
subsection (1) or (2) shall be liable, on conviction, to a
fine of not less than 200 currency points or to
imprisonment for a term of not less than twelve months
and not more than five years, or to both. (4) Any person who contravenes section 24
commits an offence and is liable on conviction to a fine
not exceeding 100 currency points or to imprisonment
for a term not exceeding one year, or to both. Offences by
entities 88.-(1) Where an entity has committed an
offence under a tax law, every person who is a manager
of the entity at the time of commission of that offence
shall be treated to have committed that offence.

nder a tax law, every person who is a manager
of the entity at the time of commission of that offence
shall be treated to have committed that offence.

The Tax Administration Act [CAP. 438 R.E 2019]
75
(2) Subsection (1) shall not apply where the
manager has exercised the degree of care, diligence,
and skill that would have been exercised by a
reasonable person in preventing the commission of that
offence. Obligation
to pay tax
not
affected by
conviction
or
compound
ment
Act No. 2 of 2016
s.60
88A. Payment of fine upon conviction by the
court or compoundment of an offence under this Act,
shall not affect an obligation of a person to pay such
tax. General
penalty
Act No. 2 of 2016
s.60
88B.-(1) Any person who commits an offence
under this Act for which no specific penalty is
provided, is liable upon conviction to a fine of not less
than 200 currency points and not more than 300
currency points or to imprisonment for a term not
exceeding three years or to both. (2) Where any amount of tax evaded in any of the
offence referred to in subsection (1), a person involved
shall be liable upon conviction, in addition to a fine
under subsection (1), a fine twice the amount of tax
evaded or imprisonment for a term not exceeding three
years. Offence for
aiding or
abetting
89.

e
under subsection (1), a fine twice the amount of tax
evaded or imprisonment for a term not exceeding three
years. Offence for
aiding or
abetting
89.

Any person who aids, abets, counsels or
induces another person to commit an offence under a tax
law commits an offence and shall be liable, on
conviction-
(a) where the original offence involves a statement of
the kind prescribed in section 84(1) and, if the
inaccuracy of the statement were undetected, may
have resulted in an underpayment of tax to a fine
of not less than 100 and not more than 200
currency points, or to imprisonment for a term of
not less than one year and not more than two
years, or to both;

less than 100 and not more than 200
currency points, or to imprisonment for a term of
not less than one year and not more than two
years, or to both;

The Tax Administration Act [CAP. 438 R.E 2019]
76
(b) where the original offence involves inducing an
authorised person to commit an offence under
section 87, to a fine of not less than 200 currency
points, or to imprisonment for a term of not less
than twelve months and not more than five years,
or to both; or
(c) in any other case, to a fine of not less than 50
currency points and not more than 100 currency
points, or to imprisonment for a term of not less
than six months and not more than one year, or to
both. VAT
offences
Cap.

not more than 100 currency
points, or to imprisonment for a term of not less
than six months and not more than one year, or to
both. VAT
offences
Cap.

148
90.-(1) A person commits an offence if that
person-
(a) fails to apply for registration as required
under the Value Added Tax Act;
(b) fails to notify the Commissioner General of
ceasing to be liable for value added tax as
required under the Value Added Tax Act;
(c) fails to notify the Commissioner General of a
change in circumstances as required under the
Value Added Tax Act;
(d) fails to notify the Commissioner General of
the change in interest or ownership of
property or control of business by reason of
death, bankruptcy, winding-up or other legal
process that vests in another person interest or
ownership of property as required under the
Value Added Tax;
(e) fails to notify the Commissioner General of a
transfer as required under the Value Added
Tax Act; or
(f) holds himself out as a taxable person under
the Value Added Tax Act, where that person
is not. (2) The person who commits an offence under
this section shall be liable, on conviction-
(a) where the failure or holding out is made
knowingly or recklessly, to a fine of not less

offence under
this section shall be liable, on conviction-
(a) where the failure or holding out is made
knowingly or recklessly, to a fine of not less

The Tax Administration Act [CAP. 438 R.E 2019]
77
than 100 currency points and not more than
200 currency points or to imprisonment for a
term of not less than one year and not more
than two years, or to both; or
(b) in any other case, to a fine of not less than 50
currency points and not more than 100
currency points or to imprisonment for a term
of not less than one month and not more than
three months, or to both. Stamp duty
offences 91.-(1) A person commits an offence if that
person-
(a) draws, signs or deals in any manner with any
instrument, bill of exchange, cheque or
promissory note that has not been duly
stamped;
(b) votes or attempts to vote under any proxy not
duly stamped;
(c) issues any share warrant not duly stamped;
Cap.

te that has not been duly
stamped;
(b) votes or attempts to vote under any proxy not
duly stamped;
(c) issues any share warrant not duly stamped;
Cap.

189 (d) fails to cancel a stamp as required under the
Stamp Duty Act;
(e) executes or assists in the preparation of an
instrument that breaches the requirements of
the Stamp Duty Act;
(f) fails to give a receipt that is properly stamped
as required under the Stamp Duty Act;
(g) is a person appointed to sell stamps who
disobeys a lawful direction given by the
Commissioner General;
(h) is not a person appointed to sell stamps but
the person sells or offers for sale, other than
by way of surrender to a stamp duty officer,
any stamp other than adhesive stamps each
of the value of fifty cents or less; or
(i) fails to comply with the terms of any
composition agreement made under the
Stamp Duty Act. (2) The person who commits an offence under
this section shall be liable, on conviction-

s of any
composition agreement made under the
Stamp Duty Act. (2) The person who commits an offence under
this section shall be liable, on conviction-

The Tax Administration Act [CAP. 438 R.E 2019]
78
(a) where the action or failure is made
knowingly or recklessly, to a fine of not less
than 100 currency points and not more than
200 currency points or imprisonment for a
term of not less than one year and not more
than two years, or to both; or
(b) in any other case, to a fine of not less than
20 currency points and not more than 50
currency points or imprisonment for a term
of not less than one month and not more
than three months, or to both. Compounding
offences
Act No. 2 of 2016
s.61
Cap. 4
s.8
92.- (1) Where a person commits an offence
under a tax law, the Commissioner General may
compound the offence and may order a person to pay the
fine that would have been paid had such person been
prosecuted and convicted for the offence or order
forfeiture of any goods related to the offence or both.

at would have been paid had such person been
prosecuted and convicted for the offence or order
forfeiture of any goods related to the offence or both.

(2) The Commissioner General shall not
compound an offence-
(a) unless the person admits in writing that the
person has committed the offence and accepts
the proposed terms of compoundment;
(b) in respect of conduct of a transaction referred to
in section 87; or
(c) after court proceedings commence with respect to
the offence unless the consent of the Director of
Public Prosecutions is obtained. (3) The Commissioner General’s order-
(a) shall be in writing and specify-
(i) the offence committed;
(ii) the sum of money to be paid;
(iii) any asset forfeited; and
(iv) the date for payment of the money and
surrender of the asset;
(b) shall be attached with the written submission
referred to in paragraph (a) of subsection (2);
(c) shall be served on the person who committed
the offence;

l be attached with the written submission
referred to in paragraph (a) of subsection (2);
(c) shall be served on the person who committed
the offence;

The Tax Administration Act [CAP. 438 R.E 2019]
79
(d) shall be final and not be subject to appeal;
and
(e) may be enforced in the same manner as an
order of the High Court for the payment of
the amount and delivery of any asset stated in
the order. (4) Where the Commissioner General compounds
an offence under this section, a person whose offence is
compounded shall not be liable for prosecution for that
offence. Collection of
fine
Act No. 4 of 2017
s.59
92A. Any amount of penalty or fine imposed against
any person under this Act or under any tax law by a court in a
criminal proceeding or by the Commissioner General, such
amount of penalty or fine shall be collected and deposited by
the Commissioner General as a tax revenue in the same
manner as other taxes and Government debts. PART XI
TAX PROCEEDINGS
Multiple
proceedings
Act No. 2of 2016
s.62
93.-(1) The proceedings to recover tax or
prosecution of a person under one provision of a tax law
does not restrict simultaneous or separate proceedings to
recover the same tax or to prosecute a person under a
different provision of that law or a provision of a different
tax law.

r separate proceedings to
recover the same tax or to prosecute a person under a
different provision of that law or a provision of a different
tax law.

(2) Notwithstanding the provisions of tax law, a
person may be convicted or fined for more than one
offence with respect to same course of conduct or
omission. (3) Where two or more provisions which create
an offence apply to the same part of a course of conduct
or omission of a person, the adjudicator may choose
under which provision the person is to be convicted or
fined. (4) In any criminal proceeding under this Act or
any other tax law any document, statement or a copy of
or extract from any document or statement, relating to
the affairs of any person that has been seized or obtained

any document, statement or a copy of
or extract from any document or statement, relating to
the affairs of any person that has been seized or obtained

The Tax Administration Act [CAP. 438 R.E 2019]
80
by the Commissioner General shall be admissible in
evidence. (5) A document, statement or copy of or extract
referred to in subsection (4) shall be admissible
irrespective of whether any person was-
(a) induced to provide or make it; or
(b) led to believe that criminal proceedings
would not be instituted. (6) No witness on behalf of the prosecution shall
be compelled to disclose the fact that he received any
information or document relating to any tax matter or the
nature of the information or document or the name of the
person who gave that information or document. (7) Where a person is charged for an offence
under this Act which is similar to an offence in any other
tax law, the provisions of the tax law related to criminal
proceedings shall apply mutatis mutandis with the
provisions of this Act. Power of
search,
seizure and
arrest
Cap.4
s.8
94.-(1) A tax officer authorised to search, seize
or arrest may apply to a magistrate for an order to arrest
a person.

h,
seizure and
arrest
Cap.4
s.8
94.-(1) A tax officer authorised to search, seize
or arrest may apply to a magistrate for an order to arrest
a person.

(2) The application under subsection (1), shall
state the reasons which make an authorised tax officer to
believe that a person-
(a) has committed an offence under a tax law;
(b) will abscond before the person is charged or
stands trial for an offence under a tax law;
(c) will destroy, tamper or otherwise dispose of
evidence of an offence under a tax law; or
(d) has in possession any good to which any
offence under a tax law has been committed
or full duty has not been paid as required by a
tax law. (3) The magistrate may, after being satisfied that
the situation represents a serious risk to the collection
of tax or the administration of justice, make an order

trate may, after being satisfied that
the situation represents a serious risk to the collection
of tax or the administration of justice, make an order

The Tax Administration Act [CAP. 438 R.E 2019]
81
authorising the tax officer, to be accompanied by the
police officer, to-
(a) enter any premises or place and restrain assets
that may reasonably provide evidence that an
offence has been committed under a tax law;
(b) restrain and search any premises, place,
vehicle or other asset on or in which the tax
officer believes on reasonable grounds there
is such evidence;
(c) interrogate and search or cause to be
interrogated and searched a person who the
tax officer believes on reasonable grounds
has committed an offence under a tax law or
to be in possession of assets mentioned in
paragraph (a);
(d) arrest a person who the tax officer believes
on reasonable grounds has committed an
offence under a tax law; and
(e) use reasonable force for the purposes of the
preceding paragraphs including by way of
breaking into any premises, place or asset
that may reasonably contain evidence
referred to in paragraph (a).

preceding paragraphs including by way of
breaking into any premises, place or asset
that may reasonably contain evidence
referred to in paragraph (a).

(4) Upon restraining an asset under subsection
(3), the tax officer shall-
(a) serve a written notice on the possessor of the
asset and, where there is more than one
possessor, service on a single possessor is
sufficient; or
(b) where no possessor is available, leave the
notice at the premises or place where the
restraining takes place. (5) The notice shall-
(a) identify and list the assets restrained;
(b) state the assets which have been restrained
under this section and the reason for the
restraint; and

(a) identify and list the assets restrained;
(b) state the assets which have been restrained
under this section and the reason for the
restraint; and

The Tax Administration Act [CAP. 438 R.E 2019]
82
(c) set out the terms for release, including any
as to security required, and terms for
disposal of any assets seized. (6) A tax officer arresting a person shall
immediately take that person to the nearest police
station. (7) A person shall be searched by another
person of the same sex. (8) A tax officer may exercise any of the
powers granted by a magistrate under this section in
conjunction with any other of his powers granted
under this Act. Search
without
warrant
Act No. 4 of 2017
s.60
95.-(1) An authorised officer may, without a
warrant, exercise the powers referred under section 94
where-
(a) the owner or person in control of the
premises consented in writing; or
(b) he is on reasonable grounds satisfied that-
(i) there may be an imminent removal or
destruction of relevant material likely
to be found on the premises; or
(ii) the delay in obtaining a warrant would
defeat the object of the search and
seizure.

n of relevant material likely
to be found on the premises; or
(ii) the delay in obtaining a warrant would
defeat the object of the search and
seizure.

(2) The authorised officer shall, before carrying
out the search, inform the owner or person in control of
the premises-
(a) that the search is being conducted under this
section; and
(b) the law or tax offence that is the basis for the
search. (3) The provisions of section 94(4) to (7) shall
apply to a search to be conducted under this section.

r tax offence that is the basis for the
search. (3) The provisions of section 94(4) to (7) shall
apply to a search to be conducted under this section.

The Tax Administration Act [CAP. 438 R.E 2019]
83
(4) The powers provided for under subsection
(3)(a) to (e) of section 94 shall apply to a search
conducted under this section as if an order of the court
has been obtained. Provision of
security 96. A security provided by any person for the
purposes of complying with any provision of a tax law
shall not act as a defence in any proceeding for
recovery of tax or with respect to an offence under that
tax law or any other tax law. Publication
of offenders
Cap.4
s.8
97.-(1) The Commissioner General may publish
in a newspaper or any media of wide circulation within
the United Republic, a list of persons who-
(a) have repeatedly failed to pay tax on time after
being notified of his obligation to pay tax by
the Commissioner General;
(b) have been convicted of an offence under a tax
law, where the time for appeal has expired; or
(c) had repeatedly commited such an offence
compounded under section 92.

cted of an offence under a tax
law, where the time for appeal has expired; or
(c) had repeatedly commited such an offence
compounded under section 92.

(2) The list of persons under subsection (1) may
specify-
(a) the name and address of the person;
(b) the offence committed;
(c) the period during which the offence occurred;
(d) the amount of tax involved; and
(e) particulars of any fine or sentence imposed. Regulations 98.-(1) The Minister may make regulations under
any tax law for the better carrying into effect of the
principles, purposes and provisions of that tax law. (2) Regulations made under subsection (1) may
relate to a tax law or tax laws.

into effect of the
principles, purposes and provisions of that tax law. (2) Regulations made under subsection (1) may
relate to a tax law or tax laws.

The Tax Administration Act [CAP. 438 R.E 2019]
84
Amendments
by Minister 99. The Minister may, in consultation with the
Commissioner General, by order published in the
Gazette, amend, vary, add or replace any Schedule to
this Act. PART XII
TRANSITION AND SAVINGS PROVISIONS
Transition
and savings
provisions
100.-(1) Subject to this section, the respective tax
laws shall continue to apply for periods and events
occurring before the date on which this Act comes into
effect. (2) All appointments made under the respective
tax laws and subsisting at the date this Act comes into
effect shall be deemed to be appointments made under
this Act. (3) Any international agreement made by the
Government of the United Republic that is effective
under the respective tax laws at the time this Act comes
into effect shall continue to have effect under this Act. (4) Regulations, rules, practice notes, rulings,
orders and notices made under the respective tax laws
and in force at the commencement of this Act shall
continue to be in force as if they were made under this
Act until such time as they are amended or revoked.

orce at the commencement of this Act shall
continue to be in force as if they were made under this
Act until such time as they are amended or revoked.

(5) All blank forms and documents used in
relation to the respective tax laws may continue to be
used under this Act and all references in those forms and
documents to provisions of and expressions appropriate
to the prior law shall be deemed to refer to the
corresponding provisions and expressions of this Act. (6) Any appeal, prosecution or other proceedings
commenced before this Act comes into operation shall
continue and be disposed of as if this Act had not come
into force. (7) Any tax liability that arose before this Act
comes into operation may be recovered by fresh
proceedings under this Act, but without prejudice to any
action already taken for the recovery of the tax.

es into operation may be recovered by fresh
proceedings under this Act, but without prejudice to any
action already taken for the recovery of the tax.

The Tax Administration Act [CAP. 438 R.E 2019]
85
(8) A reference in this Act to “this Act” or to a
provision of “this Act” includes, where the context
requires, a reference to the prior law or to a
corresponding provision of the prior law, respectively. PART XIII
CONSEQUENTIAL AMENDMENTS
Omitted 101-170 Amends various laws. _______
SCHEDULES
_______
FIRST SCHEDULE
_______
(Made under section 3)
______
TAX RETURNS AND ASSESSMENTS
Tax Returns
Acts Nos. 4 of 2017
s.61
8 of 2019
s.46
Cap. 4
s.8
Cap. 332
Cap. 148
Cap. 82
Cap. 147
1.

der section 3)
______
TAX RETURNS AND ASSESSMENTS
Tax Returns
Acts Nos. 4 of 2017
s.61
8 of 2019
s.46
Cap. 4
s.8
Cap. 332
Cap. 148
Cap. 82
Cap. 147
1.

The following are tax returns for the purposes of this Act-
(a) in relation to income tax-
(i) a statement of tax withheld or treated as withheld filed
under section 84 of the Income Tax Act;
(ii) a statement of estimated tax payable filed under section
89 of the Income Tax Act; and
(iii) a return of income filed under section 91 of the
Income Tax Act;
(b) in relation to Value Added Tax, a return filed under section
66 of the Value Added Tax Act;
(c) in relation to Vocational Education and Training Levy, a
return filed under section 16 of the Vocational Education and
Training Act;
(d) in relation to Gaming tax, a return filed under section 31 of
the Gaming Act,
(e) in relation to Excise Duty, a return filed under section 137 of
the Excise (Management and Tariff) Act;

filed under section 31 of
the Gaming Act,
(e) in relation to Excise Duty, a return filed under section 137 of
the Excise (Management and Tariff) Act;

The Tax Administration Act [CAP. 438 R.E 2019]
86
Cap. 365
Cap. 264
(f) in relation to Airport Service Charge, a return filed under section 7 of
the Airport Service Charge Act; and
(g) in relation to Port Service Charge, a return filed under section 7 of
the Port Service Charge Act. Assessements
Cap. 4
s.8
2.-(1) For purposes of this Act, “assessment” includes-
(a) in relation to income tax, an assessment made under section
94 of the Income Tax Act;
(b) in relation to the taxes referred to in paragraphs 1(b) to (e), an
assessment made under paragraph 3 of this Schedule in
respect of the obligation to file a tax return;
Cap.

s referred to in paragraphs 1(b) to (e), an
assessment made under paragraph 3 of this Schedule in
respect of the obligation to file a tax return;
Cap.

289
(c) in relation to gaming tax, a demand notice of the Board made
under section 31 of the Gaming Act;
(d) in relation to stamp duty, a note, certificate, decision or
requirement of a Stamp Duty Officer under section 23,24, 44
or 50 of the Stamp Duty Act;
(e) in relation to property rate, a demand or a demand note issued
by the Commissioner General under the Local Government
Authorities (Rating) Act; and
(f) in relation to this act, an assessment made under sections 47
(jeopardy assessment), 48 (adjusted assessment) or 81 (interest
and penalty assessement) of this Act. (2) The Commissioner General may exercise all powers under
this Act with respect to any assessment (including a self-assessment),
including powers under Part VI of this Act. Self-assessments 3.-(1) Where a person files a tax return in accordance with an
obligation to which this paragraph applies, an assessment is treated as
made on the due date for filing the tax return. (2) The assessment is in an amount equal to the net amount of
tax due, if any, as shown in the tax return.

on the due date for filing the tax return. (2) The assessment is in an amount equal to the net amount of
tax due, if any, as shown in the tax return.

(3) An “obligation to which this paragraph applies” means an
obligation to file a tax return in accordance with the provisions referred
to in paragraphs 1(b) to (e).

The Tax Administration Act [CAP. 438 R.E 2019]
87
_______
SECOND SCHEDULE
_______
(Made under section 4(3))
______
CURRENCY POINT
1 currency point equals to 15,000/= Tanzania Shillings.
_________
THIRD SCHEDULE
_______
(Made under section 24(2) and (4))
______
TRANSACTIONS FOR WHICH TAXPAYER IDENTIFICATION NUMBER IS
REQUIRED
INSTITUTION PURPOSE OF TRANSACTIONS
Commissioner General of the
Tax Authority
New registrations under the Value Added Tax Act.
Importation of goods; customs clearing and
forwarding.
Registration of ownership or transfer of vehicles
under the Road Traffic Act.
Licensing of motor vehicles under the Transport
Licensing Act.
Commissioner for Lands Registration of title upon transfer of ownership.
Central and Local Government Trade licence.

nder the Transport
Licensing Act.
Commissioner for Lands Registration of title upon transfer of ownership.
Central and Local Government Trade licence.

The Tax Administration Act [CAP. 438 R.E 2019]
88
Business Registration and
Licensing Authority
New registrations
Registrar of Patents and
Trade Service Marks
New registrations
Ministry of Industry and
Trade
Trade licensing and industrial licensing
Ministry of Natural
Resources and Tourism
Licensing
Ministry of Energy and
Minerals
Licensing
All Government Ministries,
Government Agencies, Local
Government Authorities,
Financial Institutions,
Cooperative Societies and
Public Bodies.
All contracts, including contract of supply of goods
and services.
___________________________