CHAPTER 399
TANZANIA REVENUE AUTHORITY ACT

[PRINCIPAL LEGISLATION]

ARRANGEMENT OF SECTIONS

   Section

Title

PART I
PRELIMINARY PROVISIONS

   1.   Short title.

   2.   Application.

   3.   Interpretation.

PART II
ESTABLISHMENT, POWERS AND FUNCTIONS OF THE AUTHORITY

   4.   Establishment of the Authority.

   5.   Functions of the Authority.

   6.   Appeal.

   7.   Taxpayer identification and exchange of information.

   8.   Confidentiality.

   9.   Role of the Minister.

PART III
THE BOARD AND ITS FUNCTIONS

   10.   Establishment of the Board.

   11.   Tenure of office.

   12.   Meetings of the Board.

PART IV
POWERS AND OPERATIONS OF THE BOARD

   13.   Powers of the Board.

   14.   Exemptions.

   15.   Annual reports on exemptions.

PART V
COMMISSIONER-GENERAL, OFFICERS AND STAFF

   16.   Commissioner-General.

   17.   Deputy Commissioner-General.

   18.   Termination of appointment.

   19.   Functions of the Deputy Commissioner-General.

   20.   Appointment of revenue commissioners, other commissioners, and staff of the Authority.

   21.   Duties of the Secretary.

   22.   Exemptions from personal liability.

PART VI
FINANCIAL PROVISIONS

   23.   [Repealed by Act No. 15 of 2000 s. 40.]

   24.   Revenue to accrue to the Consolidated Fund.

   25.   Estimates of income and expenditure of the Authority.

   26.   Accounts, audit and annual reports.

   27.   Special auditor.

   28.   Authority exempted from taxes, etc.

   29.   Satisfaction of orders against the Authority.

   30.   Quarterly reports.

   31.   Internal audit and periodic audit reports.

PART VII
MISCELLANEOUS PROVISIONS

   32.   Vesting of assets and liabilities, subsisting contracts and pending proceedings.

   33.   Construction and modification of other laws.

   34.   Offences.

   35.   Application for TIN not to be the basis of provisional assessment of tax on certain cases.

   36.   [Repeals the Tanzania Revenue Board Act.]

   37.   Savings.

   38.   Regulations.

SCHEDULES

CHAPTER 399
THE TANZANIA REVENUE AUTHORITY ACT

An Act to establish the Tanzania Revenue Authority as a central body for the assessment and collection of specified revenue, to administer and enforce the laws relating to such revenue and to provide for related matters.

[7th August, 1995]
[G.N. No. 319 of 1995]

Acts Nos.
11 of 1995
8 of 1996
13 of 1996
9 of 2000
15 of 2000
14 of 2001

PART I
PRELIMINARY PROVISIONS (ss 1-3)

1.   Short title

   This Act may be cited as the Tanzania Revenue Authority Act.

2.   Application

   This Act shall apply to Tanzania Zanzibar as well as to Mainland Tanzania.

3.   Interpretation

   In this Act, unless the context requires otherwise–

   "Authority" means the Tanzania Revenue Authority established by section 4;

   "Board" means the Board of the Authority established by section 10;

   "Chairman" means the Chairman of the Board of the Authority;

   "Commissioner-General" means a person appointed under section 16 of the Act to be a Commissioner-General;

   "Deputy Commissioner-General" means a person appointed under section 17 to be a Deputy Commissioner-General;

   "member" means a member of the Board and includes the Chairman;

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

   "revenue" means taxes, duties, fees, fines or other monies imposed by or collected under the laws or the specified provisions of the laws set out in the First Schedule;

   "Revenue Commissioner" means a person appointed as a Commissioner in respect of any tax.

PART II
ESTABLISHMENT, POWERS AND FUNCTIONS OF THE AUTHORITY (ss 4-9)

4.   Establishment of the Authority Act No. 13 of 1996 s. 50">

   (1) There is established an Authority to be known as the Tanzania Revenue Authority which shall consist of the Board and all operating Departments.

   (2) The Authority shall be a body corporate with perpetual succession and a common seal and, subject to this Act–

   (a)   shall be capable of suing and being sued in its corporate name;

   (b)   may borrow money, acquire and dispose of property; and

   (c)   may do all other things which a body corporate may lawfully do.

   (3) The Authority shall be an agency of the Government and shall be under the general supervision of the Minister.

   (4) The seal of the Authority shall be authenticated by the signatures of the Commissioner-General and the Secretary to the Board.

   (5) In the absence of the Commissioner-General, a Commissioner designated by him for the purpose, may sign a document in his place and in the absence of the Secretary to the Board, a person performing the functions of the Secretary may sign a document in his place.

   (6) Every document purporting to be an instrument issued by the authority shall be sealed with the seal of the Authority authenticated in the manner provided under subsection (4) and such an instrument shall be received in evidence without further proof.

5.   Functions of the Authority Act No. 8 of 1996 s. 7">

   (1) The functions of the Authority are–

   (a)   to administer and give effect to the laws or the specified provisions of the laws set out in the First Schedule to this Act, and for this purpose, to assess, collect and account for all revenue to which those laws apply;

   (b)   to monitor, oversee, coordinate activities and ensure the fair, efficient and effective administration of revenue laws by revenue departments in the jurisdiction of the Union Government;

   (c)   to monitor and ensure the collection of fees, levies, charges or any other tax collected by any Ministry, Department or Division of the Government as revenue for the Government;

   (d)   to advise the Minister and other relevant organs on all matters pertaining to fiscal policy, the implementation of the policy and the constant improvement of policy regarding revenue laws and administration;

   (e)   to promote voluntary tax compliance to the highest degree possible;

   (f)   to take such measures as may be necessary to improve the standard of service given to taxpayers, with a view to improving the effectiveness of the revenue departments and maximising revenue collection;

   (g)   to determine the steps to be taken to counteract fraud and other forms of tax and other fiscal evasions;

   (h)   to produce trade statistics and publications on a quarterly basis; and

   (i)   subject to the laws specified under paragraph (a), to perform such other functions as the Minister may determine.

   (2) The Authority shall in the discharge of its functions, have power to–

   (a)   study revenue laws and identify amendments or alterations which may be made to any law for the purposes of improving the administration of and compliance with revenue laws;

   (b)   study the administrative costs, compliance costs and the operational impact of all intended legislative changes and advise the Government accordingly;

   (c)   collect and process the statistics needed to provide forecasts of revenue receipt and the effect on yield of any proposals for changes in revenue laws and advise the Minister accordingly;

   (d)   negotiate and agree with the Treasury on the revenue collection targets for any given financial year;

   (e)   undertake work measurement exercises in order to determine the manpower needs for the functions of each revenue department in the authority;

   (f)   set appropriate objectives and work targets in each revenue department and monitor progress in achieving them;

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