This section consists of various tax laws which oversee taxation process in Tanzania. It consists of the main Laws, Regulations and Finance Acts. The main tax laws are to be read in conjunction in order to achieve the desired goal of the provisions

Finance Acts

This section consists of Finance Acts which provide changes in tax laws made during a particular fiscal year.

Finance Act 2007
Finance Act 2008
Finance Act 2009
Finance Act 2010
Finance Act 2011
Finance Act 2012
Finance Act 2013
Finance Act 2014
Finance Act 2015

Tax Acts

This section consists of the main tax laws. These are the fundamental laws to be read in conjunction with their respective Regulations and Finance Acts

Tax Administration Act 2015 
Income Tax Act Cap. 332 Revised Edition 2008

The Value Added Tax Act, 2014 
The Tax Revenue Appeals Act Cap. 408 
The Hotels Act Cap. 105 
The Tanzania Revenue Authority Act Cap.399 
The Port Service Charges Act Cap 264 
The Motor vehicle (Tax Registration and Transfer) Act cap 124
The Airport Service Charges Act Cap 365 
The Road and Fuel Toll Act Cap.220 
The Stamp Duty Act Cap. 189 
The East African Community Customs Management (Amendment) Act, 2011
The East African Community Customs Management Act, 2004 (Revised)
The Excise Management and Tariff Act Cap.147 
 
Other tax laws

VETA Act Cap 82

Regulations

This part consist of regulations made by the Minister for matters authorized to be made or prescribed and for better carrying into effect of the principles, purposes and provisions of the respective Acts.

Regulations under the Income Tax Act

The Income Tax Regulation
EFD Regulation 2012
The income Tax (Transfer Pricing) Regulations, 2014
Transfer Pricing Guidline

 

Regulations under VAT

The Value Added Tax (General) Regulations, 2015 

EFD Regulation 2010

Regulations under the EAC Customs Management Act

EAC customs Management (Duty Remission) Regulations, 2008
EAC customs Management Regulations, 2010
EAC customs Management (compliance and enforcement) Regulations, 2012

Protocols and rules

Protocol on the Establishment of the East African Customs Union
The East African Community Customs Union (Rules of Origin) Rules

 

Other regulations

The excise (Management and Tariff) The Filims and Music Products (Tax Stamps) Regulations 2013
GN No 218 of 2012 - Tourism Development Levy

Road Traffic (Motor Vehicles Registration) Regulations (1)

Road Traffic (Motor Vehicles Registration) Regulations (2)

Road Traffic (Motor Vehicles Registration) Regulations (3)

The Road Traffic (Motor vehicle Registration) (Ammendments) Regulations, 2014