{"id":2128,"date":"2024-01-18T13:05:05","date_gmt":"2024-01-18T10:05:05","guid":{"rendered":"https:\/\/tata.or.tz\/?page_id=2128"},"modified":"2024-06-15T08:42:38","modified_gmt":"2024-06-15T05:42:38","slug":"tax-policy","status":"publish","type":"page","link":"https:\/\/tata.or.tz\/sw\/tax-updates\/tax-policy\/","title":{"rendered":"Sheria &amp; Taratibu"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2128\" class=\"elementor elementor-2128\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-c09a8ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c09a8ce\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b415768\" data-id=\"b415768\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3241248 elementor-widget elementor-widget-toggle\" data-id=\"3241248\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-toggle{text-align:start}.elementor-toggle .elementor-tab-title{font-weight:700;line-height:1;margin:0;padding:15px;border-bottom:1px solid #d5d8dc;cursor:pointer;outline:none}.elementor-toggle .elementor-tab-title .elementor-toggle-icon{display:inline-block;width:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon svg{margin-inline-start:-5px;width:1em;height:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-right{float:right;text-align:right}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-left{float:left;text-align:left}.elementor-toggle .elementor-tab-title .elementor-toggle-icon .elementor-toggle-icon-closed{display:block}.elementor-toggle .elementor-tab-title .elementor-toggle-icon .elementor-toggle-icon-opened{display:none}.elementor-toggle .elementor-tab-title.elementor-active{border-bottom:none}.elementor-toggle .elementor-tab-title.elementor-active .elementor-toggle-icon-closed{display:none}.elementor-toggle .elementor-tab-title.elementor-active .elementor-toggle-icon-opened{display:block}.elementor-toggle .elementor-tab-content{padding:15px;border-bottom:1px solid #d5d8dc;display:none}@media (max-width:767px){.elementor-toggle .elementor-tab-title{padding:12px}.elementor-toggle .elementor-tab-content{padding:12px 10px}}.e-con-inner>.elementor-widget-toggle,.e-con>.elementor-widget-toggle{width:var(--container-widget-width);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5261\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-5261\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Main Tax Laws<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5261\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-5261\"><p><a href=\"https:\/\/www.tra.go.tz\/IMAGES\/headers\/CHAPTER_438-THE_TAX_ADMINISTRATION_ACT-1.pdf\">Tax Administration Act, Cap 438 R.E 2019<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/headers\/CHAPTER_332-THE_INCOME_TAX_ACT-1.pdf\">Income Tax Act, Cap 332 R.E\u00a02019<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/IMAGES\/headers\/CHAPTER_148-THE_VALUE_ADDED_TAX_ACT-1.pdf\">The Value Added Tax Act, Cap 148 R.E 2019\u00a0<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/headers\/CHAPTER_264-THE_PORT_SERVICE_CHARGE_ACT-01.pdf\">The Port Service Charges Act, Cap 264 R.E 2019<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/IMAGES\/headers\/CHAPTER_124-THE_MOTOR_VEHICLES__TAX_ON_REGISTRATION_-_01.pdf\">The Motor vehicle (Tax Registration and Transfer) Act, Cap 124 R.E 2019<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/IMAGES\/headers\/CHAPTER_365-THE_AIRPORT_SERVICE_CHARGE_ACT-01.pdf\">The Airport Service Charges Act, Cap 365 R.E 2019\u00a0<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/IMAGES\/headers\/CHAPTER_220-THE__ROAD_AND_FUELS_TOLLS_ACT2019-01.pdf\">The Road and Fuel Toll Act Cap 220 R.E 2019\u00a0<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/IMAGES\/headers\/Stamp_Duty_Act_amended_to_2019-01.pdf\">The Stamp Duty Act, Cap 189 R.E 2019\u00a0<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/EAC%20Customs%202011%20edited.pdf\">The East African Community Customs Management (Amendment) Act, 2011<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/uploads\/Lawsimages\/EAC_One_Stop_Border_Post_Act_2016_1_1.pdf\">The East African Community One Stop Border Post Act, 2016<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/IMAGES\/headers\/CHAPTER_41-THE_GAMING_ACT_167-01.pdf\">The Gaming Act, Cap 41 R.E 2019\u00a0<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/IMAGES\/headers\/FOREIGN_VEHTRANSIT_CHARGES_ACT_with_amendments_to_2019.pdf\">The Foreign Vehicle Transit Charges Act, Cap 84 R.E 2019\u00a0<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/IMAGES\/new-act.pdf\">The Written Laws Miscellaneous amendments) (No. 2) Act, 2019<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/Images\/CHAPTER_147-THE_EXCISE__MANAGEMENT_AND_TARIFF__ACT.pdf\">The Excise (Management and Tariff) Act, Cap\u00a0147, R.E 2019<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/IMAGES\/CHAPER_399-THE_TANZANIA_REVENUE_AUTHORITY_ACT_-_01.pdf\">The Tanzania Revenue Authority Act, Cap.399 R.E 2019\u00a0<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/THE_CUSTOMS_MANAGEMENT_AND_TARIFF_ACT_RE_2019.pdf\">The Customs (Management and Tariff) Act [CAP. 403 R.E. 2019]<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/THE_EAST_AFRICAN_COMMUNITY_CUSTOMS_MANAGEMENT_ACT_RE_2017.pdf\">The East African Community Customs Management [Rev.2017]<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/THE_VOCATIONAL_EDUCATION_AND_TRAINING_ACT_RE_2019.pdf\">The Vocational Education and Training Act [CAP.82\u00a0 R.E. 2019]<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5262\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-5262\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Regulation under the Tax Administration Act<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5262\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-5262\"><p><a href=\"https:\/\/www.tra.go.tz\/Images\/GN-478W_THE_TAX_ADMINISTRATION_GENERAL_AMENDMEN_220715_082221.pdf\">The Tax Administration (General) (Amendment) Regulations, 2022<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/REMISSION.pdf\">The Tax Administration (Remission of Interest and Penalties) (Revocation) Regulations, 2021<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/uploads\/Laws\/taxadministration.doc\">The Tax Administration (General) Regulation, 2016<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/headers\/INCOME-TAX.pdf\">The Tax Administration (Transfer Pricing) Regulations, 2018<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/uploads\/Tax-Admin-General-Amendment-regulations-2017-.pdf\">The\u00a0Tax Administration (General) (Amendment) Regulations, 2017<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/uploads\/Laws\/ERCSREGULATION.pdf\">The Electronic Revenue Collection System 2017<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/uploads\/Laws\/THE_ELECTRONIC_TAX_STAMPS_REGULATIONS_2018_Docs_1.pdf\">The Electronic Tax Stamps Regulations, 2018<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/THE_TAX_ADMINISTRATIONREGISTRATION_OF_SMALL_VENDORS_AND_SERVICE_PROVIDERS_REGULATIONS_2020.pdf\">The Tax Administration (Registration of small vendors and service providers) Regulations, 2020\u00a0<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5263\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-5263\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Regulations under the Income Tax Act<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5263\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-5263\"><p><a href=\"https:\/\/www.tra.go.tz\/Images\/ITA_REGULATION.pdf\">The Income Tax (Exemption) (Expatriates Employees) (Extension of the Lake Victoria Pipeline Water Supply Project to Tabora, Nzega and Igunga towns) (Package II) (M\/S Larsen &amp; Toubro Limited-Shriram EPC Joint Venture) Order, 2022<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/GN_448X_-THE_INCOME_TAX_REGISTRATION_OF_NON-RESIDENT_ELECTRONIC_SERVICE_SUPPLIERS_AMENDMENT_REGULATIONS_2023.pdf\">The Income Tax (Registration of Non-Resident Electronic Service Suppliers) (Amendment) Regulations, 2023<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/Images\/GN_NO_478U_THE_INCOME_TAX_REGISTRATION_OF_NON-RESIDENT_ELECTRONIC_SERVICE_PROVIDERS_REGULATIONS_2022.pdf\">The Income Tax (Registration of non-resident Electronic Service Providers) Regulations, 2022<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/THE_INCOME_TAX_TRANSFER_PRICING_REGULATIONS_2014.pdf\">The Income Tax (Transfer Pricing) Regulations, 2014<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/The%20Income%20Tax%20Regulation.pdf\">The Income Tax Regulation<\/a><br \/><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/TP%20Guideline.pdf\">Transfer Pricing Guid<\/a>elines<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5264\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-5264\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Regulations under VAT<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5264\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-5264\"><p><a href=\"https:\/\/www.tra.go.tz\/images\/GN_448Y_-THE_VALUE_ADDED_TAX_GENERAL_AMENDMENT_REGULATIONS_2023.pdf\">The Value Added Tax (General) (Amendment) Regulations, 2023<\/a>\u00a0\u00a0<\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/GN_448W_-THE_VAT_REGISTRATION_OF_NON-RESIDENT_ELECTRONIC_SERVICE_SUPPLIERS_AMENDMENT_REGULATIONS_2023.pdf\">The Value Added Tax (Registration of Non-Resident Electronic Service Suppliers) (Amendment) Regulations, 2023<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/Images\/GN_NO_478Q_THE_VALUE_ADDED_TAX_REGISTRATION_OF_NON-RESIDENT_ELECTRONIC_SERVICE_SUPPLIERS_REGULATIONS_2022-1.pdf\">The Value Added Tax (Registration of non-resident Electronic Service Suppliers) Regulations, 2022<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/EXEMPTION.pdf\">The Value Added Tax (Exemption Management Procedures) Regulations, 2021<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/VAT_ZNZ.pdf\">The Value Added Tax (General) (Amendment) Regulations,2021<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/Value%20Added%20Tax%20(General)%20regulations,%202015.pdf\">The Value Added Tax (General) Regulations, 2015<\/a>\u00a0<\/p><p><a href=\"https:\/\/www.tra.go.tz\/IMAGES\/headers\/Value-Added-Tax-General-Amendment-Regulations-2018--new-version.pdf\">The Value Added Tax General Regulation, amendments, 2018<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/THE_VALUE_ADDED_TAX_EXEMPTIONS_MONITORING_PROCEDURES_REGULATIONS_2018.pdf\">The Value Added Tax Exemption Monitoring Procedures) Regulations, 2018<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5265\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-5265\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Regulations under the EAC Customs Management Act<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5265\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-5265\"><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/DUTY_REMISSION_REGULATIONS.pdf\">The EAC customs Management (Duty Remission) Regulations, 2008<\/a><br \/><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/Customs%20Regulations.pdf\">The EAC customs Management Regulations, 2010<\/a><br \/><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/EAC_Compliance_and_Enforcement%5b1%5d.pdf\">The EAC customs Management (compliance and enforcement) Regulations, 2012<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/uploads\/Laws\/EAC-OSBP-REGULATIONS-2017_1.pdf\">The EAC One Stop Border post Regulations, 2017<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5266\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-5266\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Protocols and rules<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5266\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-5266\"><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/Protocol%20on%20the%20Establishment%20of%20the%20East%20African%20Customs%20Union.doc\">Protocol on the Establishment of the East African Customs Union<\/a><br \/><a href=\"https:\/\/www.tra.go.tz\/images\/uploads\/customs\/EACRULESOFORIGIN2015.pdf\">The East African Community Customs Union (Rules of Origin) Rules<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5267\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-5267\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Other regulations<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5267\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-5267\"><p><a href=\"https:\/\/www.tra.go.tz\/images\/uploads\/THE_GAMING_AMENDMENT_REGULATIONS_2023.pdf\">The Gaming (Amendment) Regulations 2023<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/Images\/GN_NO_478T_THE_GAMING_INTERNET_GAMING_REGULATIONS_2022.pdf\">The Gaming (Internet Gaming) Regulations, 2022<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/Images\/GN_S.pdf\">The Gaming (Amendment) Regulations, 2022<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/Images\/GN_L.pdf\">The Excise (Management and Tariff) (Licensing and Administration of Manufacturers of Excisable Goods and Denatured Spirits (Amendment) Regulations, 2022<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/Images\/GN_NO_716doc.pdf\">The Laws Revision (The Rectification of Printing Errors) (The Tanzania Revenue Authority Act, Revised Edition, 2019) Order, 2021<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/Images\/GN-478V_THE_NATIONAL_PAYMENT_SYSTEMS_ELECTRONIC_MONEY_TRANSACTION_LEVY_REGULATIONS_2022.pdf\">The National Payment Systems (Electronic Money Transaction Levy) Regulations, 2022<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/Images\/GN-478K_THE_PUBLIC_FINANCE_AMENDMENT_REGULATIONS_2022.pdf\">The Public Finance (Amendment) Regulations,2022<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/The%20excise%20(Management%20and%20Tariff)%20Act.pdf\">The excise (Management and Tariff) The Films and Music Products (Tax Stamps) Regulations 2013<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/Road%20Traffic%20(Motor%20Vehicles%20Registration)%20Regulations%20(1).pdf\">The Road Traffic (Motor Vehicles Registration) Regulations<\/a>, 2001<\/p><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/ROAD%20TRAFFIC%20ACT.pdf\">The Road Traffic (Motor vehicle Registration) (Amendment) Regulations, 2014<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/The-Road-Traffic-Motor-Vehicles-REgistration-Amendment-1.pdf\">The Road Traffic (Motor Vehicles Registration) (Amendment)\u00a0Regulations, 2017<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/uploads\/The-Fire-and-Rescue-Force-Act--.pdf\">The Fire and Rescue Force\u00a0(Safety Inspections and Certificates (Amendment) Regulations, 2017<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/IMAGES\/headers\/TDL-Regulations-shared-by-TRA-Nov--2013.pdf\">Tourism Development levy Regulation, 2013<\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/uploads\/Subsidiary_legislation_The_Interpretation_of_Laws_TRectification_of_Printing_Errors_The_Finance_Act__2022_Order_2022.pdf\">The Interpretation of Laws (The Rectification of Printing Errors) (The Finance Act,__2022) Order, 2022)<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5268\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-5268\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Finance Act<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5268\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-5268\"><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/Finance%20Act%202007.pdf\"><strong>Finance Act 2007<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/Finance%20Act%202008.pdf\"><strong>Finance Act 2008<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/Finance%20Act%202009.pdf\"><strong>Finance Act 2009<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/Finance%20Act%202010.pdf\"><strong>Finance Act 2010<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/Finance%20Act%202011.pdf\"><strong>Finance Act 2011<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/Finance%20Act%202012.pdf\"><strong>Finance Act 2012<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/Finance%20Act%202013.pdf\"><strong>Finance Act 2013<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/Finance%20Act%202014.pdf\"><strong>Finance Act 2014<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/tax%20laws\/Finance%20Act%202015.pdf\"><strong>Finance Act 2015<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/uploads\/statistics\/Finance-Act-2016--2.pdf\"><strong>Finance Act 2016<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/Images\/headers\/THE-FINANCE-ACT-2017-CHAPA-Final.pdf\"><strong>Finance Act 2017<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/uploads\/FINANCEACT2018.pdf\"><strong>Finance Act 2018<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/sampledata\/Finance_Act_2019.pdf\"><strong>Finance Act 2019<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/FINANCEACT2020.pdf\"><strong>Finance Act 2020<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/FINANC_ACT_2021.pdf\"><strong>Finance Act 2021<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/THE_FINANCE_ACT_2022_CHAPA_DOM_220702_152315.pdf\"><strong>Finance Act 2022<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/uploads\/Laws\/ACT_NO_7_THE_FINANCE_ACT_2023_230701_083832.pdf\"><strong>Finance Act 2023<\/strong><\/a><\/p><p><a href=\"https:\/\/www.tra.go.tz\/images\/uploads\/Laws\/Subsidiary_legislation_The_Interpretation_of_Laws_The_Rectification_of_Printing_Errors_The_Finance_Act__2022_Order_2022.pdf\">The Interpretation of Laws (The Rectification of Printing Errors) (The Finance Act,__2022) Order,2022)<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e568cf4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e568cf4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0df1926\" data-id=\"0df1926\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d9f70a1 elementor-widget elementor-widget-text-editor\" data-id=\"d9f70a1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p style=\"text-align: center;\"><button><a href=\"https:\/\/tata.or.tz\/wp-content\/uploads\/2024\/06\/TAXPAYER-SERVICE-CHARTER.pdf\"><span style=\"color: #ffffff;\"> TAXPAYER\u2019S SERVICE CHARTER<\/span><\/a>\u00a0<\/button><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-462a091 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"462a091\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af46142\" data-id=\"af46142\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f19fb63 elementor-widget elementor-widget-eael-adv-tabs\" data-id=\"f19fb63\" data-element_type=\"widget\" data-widget_type=\"eael-adv-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div data-scroll-on-click=\"no\" data-scroll-speed=\"300\" id=\"eael-advance-tabs-f19fb63\" class=\"eael-advance-tabs eael-tabs-horizontal eael-tab-auto-active \" data-tabid=\"f19fb63\">\n            <div class=\"eael-tabs-nav \">\n                <ul class=\"eael-tab-inline-icon\" role=\"tablist\">\n                                            <li id=\"get-our-service-stay-informed\" class=\"inactive eael-tab-item-trigger eael-tab-nav-item\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"get-our-service-stay-informed-tab\" aria-expanded=\"false\">\n                            \n                                                        \n                                                            <span class=\"eael-tab-title title-after-icon\" >GET OUR SERVICE &#038; STAY INFORMED<\/span>                            \n                                                    <\/li>\n                    \n                                  <\/ul>\n            <\/div>\n            \n            <div class=\"eael-tabs-content\">\n\t\t        \n                    <div id=\"get-our-service-stay-informed-tab\" class=\"clearfix eael-tab-content-item inactive\" data-title-link=\"get-our-service-stay-informed-tab\">\n\t\t\t\t        <p style=\"text-align: center;\"><a href=\"https:\/\/tata.or.tz\/feedback\/\"><button> Feedback<\/button>\n<\/a>\n<a href=\"https:\/\/tata.or.tz\/join-us\/\"><button> Join Us <\/button><\/a>\n<a href=\"https:\/\/tata.or.tz\/subscribe-form\/\"><button> Subscribe\u00a0<\/button><\/a><\/p>                    <\/div>\n\t\t                    <\/div>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Main Tax Laws Tax Administration Act, Cap 438 R.E 2019 Income Tax Act, Cap 332 R.E\u00a02019 The Value Added TaxRead More<\/p>","protected":false},"author":1,"featured_media":0,"parent":1616,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_eb_attr":"","footnotes":""},"_links":{"self":[{"href":"https:\/\/tata.or.tz\/sw\/wp-json\/wp\/v2\/pages\/2128"}],"collection":[{"href":"https:\/\/tata.or.tz\/sw\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/tata.or.tz\/sw\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/tata.or.tz\/sw\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tata.or.tz\/sw\/wp-json\/wp\/v2\/comments?post=2128"}],"version-history":[{"count":0,"href":"https:\/\/tata.or.tz\/sw\/wp-json\/wp\/v2\/pages\/2128\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/tata.or.tz\/sw\/wp-json\/wp\/v2\/pages\/1616"}],"wp:attachment":[{"href":"https:\/\/tata.or.tz\/sw\/wp-json\/wp\/v2\/media?parent=2128"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}