1.   Short title.

   2.   Interpretation.

   3.   Imposition of export tax.

   4.   Tax may be recovered by suit.

   5.   Penalty for non-payment of tax.

   6.   Summary recovery of tax and penalty.

   7.   Provisions relating to crop authorities.

   8.   Power to amend Schedule.

   9.   Exemptions and refunds.

   10.   Collection by person other than Commissioner.

   11.   Regulations.

   12.   Offences.

   13.   Where offence is committed by body of persons.

   14.   Powers of proper officers.

   15.   Commissioner may compound offence.

   16.   [Repeal of R.L. Cap. 196.]



An Act to provide for the export tax and related matters.

[13th June, 1974]

Acts Nos.
17 of 1974
15 of 1975
7 of 1976
12 of 1979
12 of 1981
15 of 1984
15 of 1985
13 of 1996
8 of 1998
11 of 2000

1.   Short title

   This Act may be cited as the Export Tax Act.

2.   Interpretation

   In this Act unless the context otherwise requires–

   "Commissioner" means the Permanent Secretary to the Treasury;

   "crop authority" means any parastatal organisation dealing in agricultural produce or any by-product of any agricultural produce;

   "due date" means the date on which export tax on any commodity is payable;

   "export" means export out of Tanzania;

   "Minister" means the Minister for the time being responsible for finance;

   "parastatal organisation" means–

   (a)   a body corporate established by or under any Act other than the Companies Act *;

   (b)   any company registered under the Companies Act not less than fifty per centum of the issued share capital of which is owned by the Government or a parastatal organisation or, where the company is limited by guarantee, a company in respect of which the amount that the Government or the parastatal organisation which is a member of such company has undertaken to contribute in the event of the company being wound up is not less than fifty per centum of the aggregate amount which all the members have undertaken to contribute; and references in this paragraph to a parastatal organisation include references to any such company;

   "proper officer" means–

   (a)   the Commissioner;

   (b)   any public officer appointed by the Commissioner to be a proper officer for the purposes of this Act;

   "tax" means the export tax imposed by this Act;

   "taxable commodity" means any commodity in respect of which export tax is payable under this Act.

This section of the article is only available for our subscribers. Please click here to subscribe to a subscription plan to view this part of the article.