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

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

Income Tax Act Revised Edition 2008
Income Tax Act Revised Edition 2006
The Value Added Tax Act, 1997
The Tax Revenue Appeals Act
The Hotels Act
The Tanzania Revenue Authority Act
The Port Service Charges Act, 1973
The Motor vehicle (Tax Regisration and Transfer) Act, 1972
The Airport Service Charges Act, 1992
The Road and Fuel Toll Act, 1985
The Stamp Duty Act, 1972
The East African Community Customs Management Act, 2004
The East African Community Customs Management (Amendment) Act, 2011
The East African Community Customs Management Act, 2004 (Revised)
The Excise Management and Tariff Act

Other tax laws

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

 

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 (Registration) Regulations, 1998
The Value Added Tax (General) Regulations, 1998

The VAT (Corrections of errors) Regulations, 2000
The VAT (Imported Services) Regulations, 2001
 

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