THE VOCATIONAL EDUCATION AND TRAINING ACT

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CHAPTER 82
THE VOCATIONAL EDUCATION AND TRAINING ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
part i
PRELIMINARY PROVISIONS
1. Short title.
2. Interpretation.
part ii
THE VOCATIONAL EDUCATION AND TRAINING AUTHORITY
3. Establishment of Authority.
4. Objectives and functions of Authority.
part iii
VOCATIONAL EDUCATION AND TRAINING BOARD
5. Establishment of Vocational Education and Training Board.
6. Functions and powers of Board.
7. Meetings and decisions of Board.
8. Establishment of Trade Advisory committees.
9. Functions of Trade Advisory Committees.
10. Director General and other employees.
11. Repealed.
12. Repealed.
13. Functions of Regional Vocational Training Service Centres.
part iv
THE VOCATIONAL EDUCATION AND TRAINING LEVY
14. Imposition of vocational education and training levy.
15. Distribution of levy.
16. Returns and time for payment of levy.
17. Repealed.
18. Repealed.
19. Exemption from levy.
20. Repealed.
21. Collection of levy.

ribution of levy.
16. Returns and time for payment of levy.
17. Repealed.
18. Repealed.
19. Exemption from levy.
20. Repealed.
21. Collection of levy.

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566
part v
THE VOCATIONAL EDUCATION AND TRAINING FUND
AND FINANCIAL PROVISIONS
22. Establishment of Vocational Education and Training Fund.
23. Resources of Fund.
24. Management and auditing of Fund.
25. Public Finance Act not to affect application of this Act.
26. Report and audited accounts to be laid before National Assembly.
part vi
MISCELLANEOUS PROVISIONS
27. Remuneration of members of Boards, etc.
28. Regulations.
29. Penalties.
30. Repeal and savings.
31. Repeal and savings.

i
MISCELLANEOUS PROVISIONS
27. Remuneration of members of Boards, etc.
28. Regulations.
29. Penalties.
30. Repeal and savings.
31. Repeal and savings.

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CHAPTER 82
THE VOCATIONAL EDUCATION AND TRAINING ACT
An Act to repeal and replace the Vocational Training Act, 1974, to establish
a Vocational Education and Training Authority, to impose vocational
training levy and to make further and better provision of Vocational
Education and Training.1
[1st January, 1995]
[GN. No. 622 of 1994]
Acts Nos. 1 of 1994
14 of 2001
15 of 2004
5 of 2011
4 of 2013
10 of 2013
2 of 2014
10 of 2015
15 of 2015
2 of 2016
4 of 2017
8 of 2020
3 of 2021
6 of 2021
5 of 2022
7 of 2023
PART I
PRELIMINARY PROVISIONS1
1. This Act may be cited as the Vocational Education and
Training Act. 2.

2020
3 of 2021
6 of 2021
5 of 2022
7 of 2023
PART I
PRELIMINARY PROVISIONS1
1. This Act may be cited as the Vocational Education and
Training Act. 2.

In this Act, unless the context otherwise requires-
“apprentice” means a person of at least fifteen years of age,
except where a higher minimum age is otherwise required
by law, and who is employed to learn an occupation under
standards of apprenticeship approved by the regulatory
authority responsible for vocational education and training;
“Authority” means the Vocational Education and Training
Authority established by section 3;
“Board” means the Vocational Education and Training Board
established by section 5;
1 Act No. 6 of 2021, s. 71. Short title
Interpretation
Acts Nos. 14 of 2001 s. 32
10 of 2015 s. 145
6 of 2021 s. 72

ng Board
established by section 5;
1 Act No. 6 of 2021, s. 71. Short title
Interpretation
Acts Nos. 14 of 2001 s. 32
10 of 2015 s. 145
6 of 2021 s. 72

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ghts reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VOCATIONAL EDUCATION AND TRAINING ACT [CAP. 82 R.E.

2023]
568
“Commissioner” means the Commissioner General appointed
under the Tanzania Revenue Authority Act;
“Committee” means a Trade Advisory Committee established
by section 8;
“Director” means the Director General of the Authority
appointed pursuant to section 10;
“District vocational training centre” means a vocational
training centre designated or established to provide
vocational skills at district level;
“Fund” means the Vocational Education and Training Fund
established by section 22;
“indentured trainee” means a person other than an apprentice
who is not bound by a written contract but serves an
employer for a determined period of time with a view to
acquiring knowledge of a trade, and who attends prescribed
course of study leading to trade tests and examination;
“levy” means skills and development levy imposed under
section 14 of this Act;
“Minister” means the Minister responsible for vocational
education and training;
“Regional Vocational Training and Service Centre” means a
centre which has been delegated special regional authority
and responsibilities by the Board;
“Vocational Education and Training” means training leading
to a skilled occupation; and
“Vocational Training Centre” means any place or institution
where vocational education and training is provided.

leading
to a skilled occupation; and
“Vocational Training Centre” means any place or institution
where vocational education and training is provided.

PART II
THE VOCATIONAL EDUCATION
AND TRAINING AUTHORITY
3.–(1) There is hereby established an autonomous Government
agency to be known as the Vocational Education and Training
Authority. Cap. 399
Establishment of
Authority

hereby established an autonomous Government
agency to be known as the Vocational Education and Training
Authority. Cap. 399
Establishment of
Authority

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THE VOCATIONAL EDUCATION AND TRAINING ACT [CAP. 82 R.E. 2023]
(2) The Authority shall be a body corporate and-
(a) have perpetual succession and a common seal;
(b) in its corporate name be capable of suing and being
sued; and
(c) subject to this Act, be capable of purchasing or otherwise
acquiring and of alienating movable property. (3) The Minister may, by order published in the Gazette,
vest in the Authority the management and the assets of any
Vocational Training Centre owned by the Government.

may, by order published in the Gazette,
vest in the Authority the management and the assets of any
Vocational Training Centre owned by the Government.

4.–(1) The objectives and functions of the Authority shall be
to-
(a) provide vocational training opportunities, and facilities
for training;
(b) establish a vocational education and training system
which includes both basic and specialised training to
meet the needs of both the formal and the informal
sectors;
(c) satisfy the demands of the labour market for employees
with trade skills in order to improve production and
productivity of the economy;
(d) ensure that the system of vocational education and
training is based on demand, is cost effective and given
a gradually decentralised planning and implementation
authority to the regions to ensure maximum utilisation
of resources and relevance of training programmes;
(e) foster and to promote entrepreneurial values and skills,
as an integral part of training programmes;
(f) promote on-the-job training in industry for both
apprenticeship training and for skill updating and
upgrading;
(g) promote access to vocational education and training
for disadvantaged groups;
(h) secure adequate and stable financing of the vocational
education and training system;
Objectives and
functions of
Authority
Act No. 6 of 2021 s. 73

h) secure adequate and stable financing of the vocational
education and training system;
Objectives and
functions of
Authority
Act No. 6 of 2021 s. 73

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570
(i) promote or provide vocational education and training
according to needs, within the framework of overall
national socio-economic development plans and policies;
(j) promote the balancing of supply and demand for skilled
labour in both wage-employment and for skills needed
for self employment in rural and urban areas;
(k) promote and to provide short tailor-made course
programmes and in service training in order to improve
the performance, both of quality and productivity of
the national economy;
(l) provide a dual vocational education and training system,
combining broad basic training, gradual specialisation
and practical experiences from work; and
(m) promote a flexible training approach and appropriate
teaching methodologies.

ning, gradual specialisation
and practical experiences from work; and
(m) promote a flexible training approach and appropriate
teaching methodologies.

(2) Without prejudice to subsection (1), the Authority may
establish or manage vocational training institutions including
vocational teacher training colleges, Regional Vocational Training
and Service Centre, Vocational Training Centre and District
Vocational Training Centre. PART III
VOCATIONAL EDUCATION
AND TRAINING BOARD2
5.–(1) There is hereby established for the Authority, a Board
to be known as the Vocational Education and Training Board. (2) The Board shall be composed of eleven members to be
appointed as follows:
(a) the Chairman who shall be appointed by the President;
and
(b) ten other members to be appointed by the Minister
upon being nominated as follows:
2 Act No. 6 of 2021 s. 74. Establishment
of Vocational
Education and
Training Board

s to be appointed by the Minister
upon being nominated as follows:
2 Act No. 6 of 2021 s. 74. Establishment
of Vocational
Education and
Training Board

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THE VOCATIONAL EDUCATION AND TRAINING ACT [CAP. 82 R.E. 2023]
(i) two members to be nominated by the organisations
for the time being representing employers;
(ii) two members to be nominated by trade unions
movement;
(iii) three members to be nominated by each of the
ministries responsible for industries, education
and labour; and
(iv) three members to be nominated by non-
governmental organisations which manage
vocational education and training institutions. (3) The persons to be nominated and appointed members
of the Board shall be those who are qualified to contribute to
the development of vocational education and training. (4) A member of the Board shall, unless he sooner resigns
or otherwise ceases to hold office, hold office for a period of
three years and may be eligible for re-appointment. 6.–(1) The Board shall be responsible for the performance of the
functions and management of the affairs of the Authority.

ligible for re-appointment. 6.–(1) The Board shall be responsible for the performance of the
functions and management of the affairs of the Authority.

(2) For the proper discharge of the functions of the Authority,
the Board shall, subject to any directions on matters of general
policy which the Minister may give in that behalf, have the
responsibility and power to-
(a) develop policies on vocational education and training
and to supervise their implementation on a national level;
(b) set the policies and procedures for the use of the
Vocational Education and Training Fund including-
(i) approval of allocation criteria and budget norms
for Regional Vocational Training and Service Centres
and other training providers; and
(ii) appointment of external auditors to audit the
accounts of any receiver of funds from the
Vocational Education and Training Fund;
(c) approve the plans and the annual budgets of the Authority;
(d) establish a personnel policy and administration of the
Authority;
Functions and
powers of Board
Act No. 6 of 2021 s. 75

budgets of the Authority;
(d) establish a personnel policy and administration of the
Authority;
Functions and
powers of Board
Act No. 6 of 2021 s. 75

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572
(e) approve regulations and guidelines for Trade Advisory
Committees and any committee established under
subsection (3);
(f) designate any training centre of the Authority to be
vocational teachers training college, regional vocational
training and service centre, vocational training centre
or district vocational training centre; and
(g) issue regulations and guidelines concerning the following
training matters:
(i) syllabi;
(ii) examination and certification;
(iii) student selection and vocational guidance or
counselling;
(iv) vocational teacher education and training;
(v) apprenticeship training; and
(vi) other regulations which may be necessary for the
implementation of the objective and provisions of
this Act. (3) The board shall, for the purpose of facilitation of
performance of its functions under this Act, establish number
of committees to perform specific functions as the Board may
determine.

facilitation of
performance of its functions under this Act, establish number
of committees to perform specific functions as the Board may
determine.

(4) The committees established under subsection (3) shall
perform the functions of the Board upon such terms and
conditions as the Board may determine. 7.–(1) The Board shall hold four regular meetings every
year and may hold more meetings where the business of the
Authority requires. (2) The first meeting of the Board shall be held at the time
and place as the Chairman may determine and a subsequent
meetings of the Board shall be held at such time and place as
the Board may determine. (3) Five members shall constitute a quorum for a meeting
of the Board. Meetings and
decisions of
Board

such time and place as
the Board may determine. (3) Five members shall constitute a quorum for a meeting
of the Board. Meetings and
decisions of
Board

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THE VOCATIONAL EDUCATION AND TRAINING ACT [CAP. 82 R.E. 2023]
(4) The Chairman shall preside at the meetings of the Board
at which he is present. (5) Where the Chairman is absent, the members present
shall elect one of their numbers to be the Chairman of that
meeting. (6) The decision of the Board shall be by majority votes of
the members present and voting, and in the event of an equality
of votes, the Chairman of the meeting shall have a casting vote. 8.–(1) The Board may establish committees, to be known as
Trade Advisory committees, to assist in the performance of its
functions. (2) A Trade Advisory Committee may be established in
respect of an industry, trade or occupation as the Board may
determine.

ormance of its
functions. (2) A Trade Advisory Committee may be established in
respect of an industry, trade or occupation as the Board may
determine.

(3) A Trade Advisory Committee shall consist of number
of members, being not more than seven, as the Board may
determine of whom-
(a) one member shall be representing the interests of the
vocational education and training institutions;
(b) one member who is a training specialist, to be appointed
by the Board;
(c) two members shall be chosen to represent the interests
of employers in the industry concerned; and
(d) two members shall be chosen to represent the interests
of employees in the industry concerned. (4) The Board shall appoint one of their numbers to be the
Chairman of the Trade Advisory Committee. (5) A member of the Committee, unless he sooner resigns
or otherwise ceases to hold office, shall hold office for a period
of three years and may be eligible for re-appointment. (6) Subject to a general or specific directions by the Board
and subject to the provisions of this Act or any regulations made
under this Act, the Committee may regulate its own proceedings. (7) A representative of the Director shall act as the Secretary
to any committee established under this section. Establishment of
Trade Advisory
committees

representative of the Director shall act as the Secretary
to any committee established under this section. Establishment of
Trade Advisory
committees

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574
9.–(1) It is the responsibility of the Trade Advisory Committees
to ensure that, vocational education and training programmes
offered are according to the needs of the employment market.

he Trade Advisory Committees
to ensure that, vocational education and training programmes
offered are according to the needs of the employment market.

(2) Without prejudice to subsection (1), the Trade Advisory
Committees shall perform the following functions:
(a) advise the Board on the establishment of new vocational
trades training and education programmes and abolition
of existing ones;
(b) assess training needs and determine training standards
for the area of trades which the Committee is covering;
(c) draw up training specifications and job descriptions for
the trades to be taught;
(d) ensure co-ordination of related trades training activities;
(e) approve log-books and trade testing standards for the
trades related to its activities;
(f) ensure that, the employment market is informed about
training activities under the committees and to promote
placements for students; and
(g) form sub-committees to work with particular training
issues as may be necessary. 10.–(1) The Board, after consultation with the Minister shall,
appoint a Director General of the Authority on terms and
conditions as the Board may determine. (2) The Director General shall be the Chief Executive of the
Authority and be responsible to the Board for the day to day
administration of the affairs of the Authority.

neral shall be the Chief Executive of the
Authority and be responsible to the Board for the day to day
administration of the affairs of the Authority.

(3) The Director General shall be Secretary of the Board and
may participate in its deliberations, but shall not be entitled to
vote on any resolution or other matter before the Board. (4) The Board may appoint or employ Regional Directors
and other employees of the Authority on terms and conditions
as the Board may approve. 11. [Repealed by Act No. 6 of 2021, s. 76.]
12. [Repealed by Act No. 6 of 2021, s. 76.]
Functions of
Trade Advisory
Committees
Director General
and other
employees
Repealed
Repealed

021, s. 76.]
12. [Repealed by Act No. 6 of 2021, s. 76.]
Functions of
Trade Advisory
Committees
Director General
and other
employees
Repealed
Repealed

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THE VOCATIONAL EDUCATION AND TRAINING ACT [CAP. 82 R.E. 2023]
13.–(1) The Board may designate any Vocational Training
Centre to be a Regional Vocational Training and Service Centre. (2) The Regional Vocational Training and Service Centres
shall have the following functions:
(a) select trainees in accordance with trade standards and
admission requirements as approved by the Board;
(b) conduct regionally based tracer studies and disseminate
information on vocational education and training;
(c) implement programmes approved by the regulatory
authority responsible for vocational education and
training;
(d) conduct examinations according to regulations laid
down by the Board;
(e) monitor training log-books and issue certificates;
(f) act as a nucleus for vocational education and training
system development in the Region;
(g) subject to guidelines and regulations issued by the
Board, to generate funds to supplement the operational
costs of the centre; and
(h) promote and provide training on entrepreneurial skills
and attitudes.

rd, to generate funds to supplement the operational
costs of the centre; and
(h) promote and provide training on entrepreneurial skills
and attitudes.

PART IV
THE VOCATIONAL EDUCATION
AND TRAINING LEVY
14.–(1) Subject to the provisions of this Part, there shall be
charged, levied and payable to the Commissioner at the end of
every month, from every employer who has in his employment
ten or more employees, a levy to be known as the skills and
development levy. (2) The levy shall be the sum of money equal to three point
five per centum of the total gross monthly emoluments payable
by the employer to his employees in respect of that month. (3) For purposes of this section, “gross monthly emoluments”
in relation to any employee includes wages, salary, leave pay,
Functions
of Regional
Vocational
Training Service
Centres
Act No. 6 of 2021 s. 77
Imposition
of vocational
education and
training levy
Acts Nos. 14 of 2001 s. 33
4 of 2013 s. 60
2 of 2016 s. 102
8 of 2020 s. 84
3 of 2021 s. 81
7 of 2023 s. 73

of vocational
education and
training levy
Acts Nos. 14 of 2001 s. 33
4 of 2013 s. 60
2 of 2016 s. 102
8 of 2020 s. 84
3 of 2021 s. 81
7 of 2023 s. 73

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576
sick pay, payment in lieu of leave, fee, commission, bonus,
gratuity and any subsistence, travelling entertainment or
other allowance paid to him by the employer in respect of
his employment or service, and any amount paid in respect
of employment or services rendered by the employee in any
month other than the month in which it is paid, shall be
deemed to be emoluments in respect of the calendar month in
which it is paid. (4) Where in any case an employer pays emoluments to
any employee at intervals of less than a month or at intervals
of greater than a month, the provisions of this Act shall apply
as if the employee was entitled to monthly payments and the
monthly chargeable emoluments of the employee in respect of
any month shall be deemed to be the chargeable emoluments
that would have accrued to the employee had the emoluments
been payable monthly.

respect of
any month shall be deemed to be the chargeable emoluments
that would have accrued to the employee had the emoluments
been payable monthly.

(5) Where in any case the monthly chargeable emoluments
in respect of any employee cannot be ascertained with any
reasonable accuracy, the Commissioner may, in writing,
require the employer to pay the levy in respect of the employee
at the intervals as the Commissioner may specify, where an
order is made in respect of any employee, the employer shall
pay the levy for any period so specified on the last day of
specified period. (6) The levy imposed and paid pursuant to this Act, shall be
deducted for the purpose of ascertaining the taxable income in
accordance with section 11 of the Income Tax Act. 15. The Commissioner shall immediately after collecting the
levy under section 14, submit two thirds (2/3) of the amount
collected to the Higher Education Students’ Loans Board, and
one third (1/3) to the Fund. [s. 14A]
Cap. 332
Distribution of
levy
Acts Nos. 14 of 2001 s. 34
5 of 2011 s. 35

er Education Students’ Loans Board, and
one third (1/3) to the Fund. [s. 14A]
Cap. 332
Distribution of
levy
Acts Nos. 14 of 2001 s. 34
5 of 2011 s. 35

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THE VOCATIONAL EDUCATION AND TRAINING ACT [CAP. 82 R.E. 2023]
16.–(1) An employer shall save for an employer who is not required
to pay levy file with the Commissioner on or before the seventh
day of each month a return setting out the total gross monthly
emoluments payable by the employer to employees in respect
of the preceding month and the levy payable with respect thereto. (2) The employer shall pay to the Commissioner the
levy that is due with respect to those emoluments on the date
specified under subsection (1). [s. 15]
17. [Repealed by Act No. 10 of 2015, s.147.]
[s. 16]
18. [Repealed by Act No. 10 of 2015, s.147.]
[s.

the date
specified under subsection (1). [s. 15]
17. [Repealed by Act No. 10 of 2015, s.147.]
[s. 16]
18. [Repealed by Act No. 10 of 2015, s.147.]
[s.

16A]
19.–(1) The provisions of section 14 shall not apply to-
(a) a Government department or a public institution which
is wholly financed by the Government;
(b) Diplomatic Missions;
(c) the United Nations and its organisations;
(d) international and other foreign institutions dealing with
aid or technical assistance;
(e) religious institutions whose employees are solely
employed to-
(i) administer places of worship; or
(ii) give religious instructions or generally to administer
religion;
(iii) provide public health;
(f) charitable organisations;
(g) registered educational institutions, including-
(i) nursery, primary and secondary schools;
(ii) vocational, educational and training schools; and
(iii) universities and higher learning institutions;
(h) local government authority;
(i) intern students from higher learning institutions
or technical and vocational education and training
Returns and time
for payment of
levy
Acts Nos. 15 of 2004 s. 56
5 of 2011 s. 35
10 of 2015 s. 146
7 of 2023 s. 74
Repealed
Repealed
Exemption from
levy
Acts Nos. 4 of 2013 s. 61
2 of 2014 s. 53
15 of 2015 s. 38
4 of 2017 s. 73
3 of 2021 s. 82
5 of 2022 s. 130
7 of 2023 s. 75

pealed
Exemption from
levy
Acts Nos. 4 of 2013 s. 61
2 of 2014 s. 53
15 of 2015 s. 38
4 of 2017 s. 73
3 of 2021 s. 82
5 of 2022 s. 130
7 of 2023 s. 75

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578
institutions who are under the Tanzania Employment
Service Agency Program; and
(j) farms employers whose employees are directly and
solely engaged in farming and shall not include
employees who are engaged in the management of the
farm or processing of farming products. (2) For purposes of this section, charitable organisation
means a resident entity of a public character registered as such
and performs its functions solely for-
(a) the relief of poverty or distress of public; and
(b) provision of education or public health,
and the Commissioner general is, upon due diligence making,
satisfied that the business conducted by the entity is for public
good. (3) Save as otherwise provided in subsection (1), the Minister
responsible for finance may, in consultation with the Minister
and by order published in the Gazette, exempt any person
from paying levy:
Provided that, such exemption is for public interest. [s. 17]
20. [Repealed by Act No. 10 of 2015, s. 147.]
[s. 18]
21.

t any person
from paying levy:
Provided that, such exemption is for public interest. [s. 17]
20. [Repealed by Act No. 10 of 2015, s. 147.]
[s. 18]
21.

The Minister for Finance may, after consultation with
the Minister, make regulations relating to the collection and
distribution of levy under this Act. [s.19]
PART V
THE VOCATIONAL EDUCATION AND TRAINING
FUND AND FINANCIAL PROVISIONS
22. There is hereby established a Fund to be known as the
Vocational Education and Training Fund which shall be
managed by the Board. [s. 20]
Repealed
Collection of
levy
Acts Nos. 14 of 2001 s. 38
10 of 2013 s. 61
2 of 2014 s. 53
10 of 2015 s. 148
Establishment
of Vocational
Education and
Training Fund

llection of
levy
Acts Nos. 14 of 2001 s. 38
10 of 2013 s. 61
2 of 2014 s. 53
10 of 2015 s. 148
Establishment
of Vocational
Education and
Training Fund

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THE VOCATIONAL EDUCATION AND TRAINING ACT [CAP. 82 R.E. 2023]
23. The resources of the Fund shall be-
(a) assets currently owned by the National Vocational
Training Division;
(b) sums as may be paid as one third (1/3) of the levy
imposed and collected under section 14 of this Act;
(c) sums as may be provided for the Fund by Parliament;
and
(d) sums as may be paid to the Authority by way of grants
or donations from any source within or outside the
United Republic. [s. 21]
24.–(1) The Authority shall maintain, with the bank as the
Board may approve, a designated account into which shall be
paid the levy and all the money paid into the Fund. (2) The Board shall cause to be provided and to be kept
proper books of account of the payments made into and out
of the Fund. (3) The accounts relating to the Fund shall be audited annually
by an authorised auditor duly registered under the Accountants
and Auditors (Registration) Act, as the Board may with the
approval of the Minister, appoint. [s. 22]
25.

uditor duly registered under the Accountants
and Auditors (Registration) Act, as the Board may with the
approval of the Minister, appoint. [s. 22]
25.

The provisions of this Act shall apply and have effect
notwithstanding any provisions to the contrary in the Public
Finance Act or any other law. [s. 23]
26.–(1) The Board shall, within six months after the close of
every financial year of the Authority, cause to be prepared
and submitted to the Minister, a report on the activities and
operations of the Authority during that year together with a
copy of the-
(a) audited accounts of the Authority; and
(b) auditors’ report on the accounts. Resources of
Fund
Act No. 14 of 2001 s. 39
Management and
auditing of Fund
Cap. 286
Public Finance
Act not to affect
application of this
Act
Cap. 348
Report and
audited accounts
to be laid
before National
Assembly

ing of Fund
Cap. 286
Public Finance
Act not to affect
application of this
Act
Cap. 348
Report and
audited accounts
to be laid
before National
Assembly

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VOCATIONAL EDUCATION AND TRAINING ACT [CAP. 82 R.E. 2023]
580
(2) The Minister shall, as soon as practicable and in any case
not later than twelve months after the closing of the financial
year of the Authority, lay before the National Assembly a copy
of the-
(a) annual report of the Authority;
(b) audited accounts; and
(c) auditor’s report. [s. 24]
PART VI
MISCELLANEOUS PROVISIONS
27.–(1) The members of the Board shall be entitled to
remuneration, fees and allowances for expenses as the Minister
may, upon recommendation of the Board, prescribe. (2) The members of the Committee shall be entitled to
remuneration, fees and allowances for expenses as the Board
may prescribe. [s. 25]
28.–(1) The Minister may, after consultation with the Board,
make regulations for giving better effect to the provisions of
this Act.

escribe. [s. 25]
28.–(1) The Minister may, after consultation with the Board,
make regulations for giving better effect to the provisions of
this Act.

(2) Without prejudice to the generality of subsection (1),
the Minister may make regulations-
(a) establishing an interim Board to give advice on transitional
provisions;
(b) for the establishment of a new personnel system including
a possible transfer of present staff into the Authority;
(c) vesting of assets and liabilities of the existing organisation
into the new Authority; and
(d) any other area related to smooth and safe transformation
of the present organisation into the Authority. [s. 26]
Remuneration
of members of
Boards, etc. Act No. 6 of 2021 s. 78
Regulations

afe transformation
of the present organisation into the Authority. [s. 26]
Remuneration
of members of
Boards, etc. Act No. 6 of 2021 s. 78
Regulations

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THE VOCATIONAL EDUCATION AND TRAINING ACT [CAP. 82 R.E. 2023]
29. A person who commits an offence under this Act for which
a specific penalty has not been provided, on conviction shall be
liable to a fine not exceeding one hundred thousand shillings
or to imprisonment for a term not exceeding three years or to
both.
[s. 27]
30.–(1) [Repeals the Vocational Training Act].
(2) Notwithstanding the provisions subsection (1), the
training scheme and a contract of apprenticeship existing
immediately before the commencement of this Act shall
continue in force and be executed as if this Act had not been
made until completion.
[s. 28]
31.–(1) [Repeals the Housing Levy Act].
(2) Notwithstanding the repeal under subsection (1), a
scheme, contract, loan or debt existing immediately before the
commencement of the amendments shall continue in force
and be executed until completion as if this amendment had
not been enacted.
[s. 29]
Penalties
Repeal and
savings
Act No.
28 of 1974
Repeal and
savings
Act Nos.
12 of 1985
14 of 2001 s. 40

f this amendment had
not been enacted.
[s. 29]
Penalties
Repeal and
savings
Act No.
28 of 1974
Repeal and
savings
Act Nos.
12 of 1985
14 of 2001 s. 40

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