Tax
The Income Tax Act 2004 and VAT Act 2014, with a two-tier tribunal
Corporate income tax is 30%, VAT is 18% under the VAT Act 2014, and appeals run through the Tax Revenue Appeals Board to the Tax Revenue Appeals Tribunal and then the Court of Appeal. Zanzibar administers VAT separately for some supplies.
Key rules
- Jurisdiction — The Tanzania Revenue Authority assesses; the Tax Revenue Appeals Board and Tribunal hear appeals, with further appeal to the Court of Appeal.
- Deadline — Corporate return: within six months of year end
- Deadline — Objection: 30 days from assessment, with a deposit requirement
- Deadline — Appeal to the Tax Revenue Appeals Board: 30 days from the objection decision
Governing law
- Income Tax Act, 2004No. 11 of 2004
- Value Added Tax Act, 2014No. 5 of 2014
- Tax Administration Act, 2015No. 10 of 2015
In practice
The requirement to deposit a portion of the disputed tax before an objection is admitted is the distinctive and most criticised feature of Tanzanian tax procedure, because it conditions access to the appeal machinery on payment. The 2015 Tax Administration Act consolidated procedure across taxes much as Kenya's 2015 Act did.