Accounting of electronic tax stamps
Every manufacturer or importer is required to account for the use of electronic tax stamps on monthly basis. All damaged stamps are required to be properly preserved so that the authorized officer can verify the same for accounting purposes. In any case where a manufacturer or importer cannot account for the electronic tax stamps issued to him, the Commissioner shall compute excise duty and other taxes on the unaccounted electronic tax stamps based on the highest excise rate of excise duty, value and volume of excisable goods manufactured or imported by that manufacturer or importer. In computing excise duty on account of unaccounted electronic tax stamps, the Commissioner shall allow wastage and damages not exceeding 1% of the issued stamps.

Return of unused Electronic Tax Stamps
In some cases, the manufacturer or importer shall return unused electronic tax stamps to the Commissioner. Electronic tax stamps shall be returned in the following circumstances:
i). Where a manufacturer stops manufacturing;
ii). Where an importer fails to import;
iii). Where there are defects in the electronic tax stamp sheets or reels; and
iv). Where the electronic tax stamps are declared out of use by the Commissioner
When electronic tax stamps are returned for the reason of Commissioner’s declaration of being out of use, a manufacturer or importer shall be refunded, within 60 days, the money paid as fees on the returned stamps.

Transfer of Electronic Tax Stamps
Electronic tax stamps in stock may be transferred to another manufacturing unit owned by the same manufacturer or importer but only with prior approval of the Commissioner. A manufacturer or importer who transfers electronic tax stamps without prior approval of the Commissioner commits an offence.

Verification and Authentication of Electronic Tax Stamps
A manufacturer, importer, distributor, retailer or any other person involved in the supply chain of excisable goods for which ETS apply, is required to verify and authenticate the electronic tax stamps and excisable goods before admitting them in their premises or in any way handle such goods.
Prohibition and offences in relation to Electronic Tax Stamps
Offences associated with electronic tax stamps attract imprisonment, fines in monetary terms or both. The following are the offences punishable by imprisonment, fines or both:
1) Importation of any excisable goods for which electronic tax stamps apply without being registered with the Commissioner
2) Failure to maintain electronic tax stamp register or records as the Commissioner may prescribe;
3) Failure to affix an electronic tax stamp on the package of excisable goods in a secure manner as the Commissioner may prescribe;
4) printing over or defacing an electronic tax stamp affixed on a package;
5) knowingly submission of a return that is incorrect;
6) Failure to furnish any information as the Commissioner may require;
7) Possession of goods for which electronic tax stamps apply without electronic tax stamps being affixed on them
8) Attempt to acquire or acquisition of an electronic tax stamp without authority from the Commissioner;
9) Counterfeiting, or printing, making or in any way creating an electronic tax stamp without the authority of the Commissioner;
10) Possession of an electronic tax stamp printed, made or in any way acquired without the authority of the Commissioner; and
11) Possession of, conveyance, distribution, selling, offering for sale or by way of trade expose excisable goods without affixing electronic tax stamps
Upon conviction for the mentioned offences, a person shall be liable to imprisonment for a term not exceeding 3 years or, to a fine not less than Tshs. 5 million and not exceeding Tshs. 50 million, or to both.