Tax Administration

Tax Administration (General) Regulations
Gn. No. 101(contd.)
GOVERNMENT NOTICE NO. 101 published on 18/03/2016
THE TAX ADMINISTRATION ACT, 2015

(ACT NO.10)
________
REGULATIONS
_________
(Made under sections 28, 30, 35, 92, 94 and 98)

_________
THE TAX ADMINISTRATION (GENERAL) REGULATIONS, 2016
ARRANGEMENT OF REGULATIONS
Regulations Title
PART I
PRELIMINARY PROVISIONS
1. Citation
2. Interpretation
PART II
REGISTRATION OF TAX CONSULTANTS
3. Tax Consultant Register

4. Keeping and maintaining of Register
5. Tax Consultant to be registered
6. Particulars to be entered into the Register
7. Registration
8. Objection
9. Right to practice and charge fees
10. Deregistration of tax consultants
11. Conduct and behavior of tax consultants
12. Committee of Inquiry
PART III
TAX AUDIT AND TAX INVESTIGATION
13. Intention to conduct audit or investigation

14. Particulars notice
15. Change of date or time of audit
16. Obligation to cooperate
17. Offence
18. Investigation
19. Exercise of rights
20. Audit findings
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Gn. No. 101(contd.)
21. Response by audited person
PART IV
PRIVATE AND CLASS RULING
22. Application of private and class ruling

23. Withdraw of application
24. Particulars of application
25. Declaration
26. Requirement of information
27. Content of notice of private or class ruling
28. Assumption in making private or class ruling
PART V
ELECTRONIC FISCAL DEVICES
(a) Registration and Licensing of Users
29. Registration of users
30. Licensing of Electronic Fiscal Device
31. Certification of Electronic' Fiscal Device suppliers
32. Approved supplier rights and obligations
33. Appointment of Electronic Fiscal Device manufacturer
(b) Electronic Fiscal Device Management System
34. Establishment of the Electronic Fiscal Device Management System
(c) Users obligations
35. Obligation of users

36. Inspection booklet
(d) Electronic Fiscal Device Operations
37. Functions of Electronic Fiscal Devices

38. Use of electronic fiscal devices
(e) Administration
39. Electronic Fiscal Device Technical Committee

40. Fiscal logo
41. Records
42. Temporary use of manual receipt or invoice
43. Inspection
44. Investigation
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Gn. No. 101(contd.)
45. Periodic maintenance
(f) Offences and Fines
46. Failure to acquire and use Electronic Fiscal Devise

47. Fraudulent use of Electronic Fiscal Device
48. Tempering with Electronic Fiscal Device and software
49. Failure to comply with regulation 32 or regulation 35
50. Failure to comply with regulation 55
51. General penalty
(g) General Provisions
52. Revocation and deregistration of users' license

53. Tax decision
54. Cost of acquiring devices
55. Obligation to retain fiscal receipt by customer
56. Deregistration of user
(h) Transitional Arrangements
57. Transitional provision
PART VI
TIN CERTIFICATES
58. Display of TIN certificate

59. Commissioner General to be notified of change
PART VII
ELECTRONIC FILING AND PAYMENT
(a) Registration for e-filing
60. Application for registration

61. Electronic register
62. Digital signature
63. Appointment of e-File providers
64. Duties of e-file providers
65. Revocation of e-file provider licence
66. Persons eligible for e-filing registration
67. Authentication codes
68. Cancellation of authentication codes
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Gn. No. 101(contd.)
(b) Electronic Filing of Documents
69. Office hours

70. Documents for e-filing
71. Manner of transmission of electronic documents
72. Issue of document numbers
(c) Appointment of Authorised Agent Bank
73. Appointment of an agent bank

74. Persons eligible for e-payment
75. Electronic Payment
76. Transfer of taxes
(d) Rectification of Errors
77. Rectification of e documents

78. System failure
(e) Maintenance of Secrecy
79. E-file provider
(f) Offences and Penalties
80. Offence in relation to registration

81. Offence in relation to maintenance of secrecy
82. General offence
83. Penalty for failure to transfer payment
PART VIII
DISTRAINT OFFICERS AND AGENTS
84. Appointment of distraint officers and agents

85. Conduct distraint agent and officers
86. Service of notice under section 61
87. Access to premises in taking possession
88. Procedure after taking possession
89. Return of goods upon payment of tax debt
90. Distraint agent’s fees
91. Agency notice under section 67
PART IX
DISPUTE RESOLUTION REGARDING TAX DECISIONS
92. Objection to tax decision

93. Payment of tax
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Gn. No. 101(contd.)
94. Extension of time to lodge notice

95. Application for waiver of payment
96. Application for time to determine a waiver
PART X
PUBLICATION OF OFFENDERS
97. Obligation to pay tax on due date

98. Particulars to be published
PART XI
COMPOUNDING OF OFFENCE
99. Notice of offence

100. Request by an offender
101. Determination of fine
102. Institutional of criminal proceeding
103. Issuance of tax clearance certificate
104. Forms
105. Revocation
________
SCHEDULES
THE TAX ADMINISTRATION ACT, 2015

(ACT NO.10)
________
REGULATIONS
________
(Made under sections 28,30,35,92,94 and 98)

________
THE TAX ADMINISTRATION (GENERAL) REGULATIONS, 2016
PART I
PRELIMINARY PROVISIONS
Citation 1. These Regulations may be cited as the Tax

Administration (General) Regulations, 2016 and shall
come into operation on the date of publication.
Interpretation 2. In these Regulations, unless the context

requires otherwise:
Act No.10 of “Act” means the Tax Administration Act, 2015;
2015
“approved electronic fiscal device” means electronic
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Gn. No. 101(contd.)
fiscal device which has passed through

certification and licensing procedures as
established by Electronic Fiscal Device Technical
Committee;
“approved manufacturer” means an appointed
manufacturer of electronic fiscal devices as
prescribed under regulation 33(1);
“approved supplier” means a duly certified supplier of
electronic fiscal devices as prescribed under
regulation 32;
“approved technician” has the meaning prescribed to it
under subregulation (3) of regulation 45;
“authentication code” means a code used to identify a
person in the system through any methods of
demonstrating identity such as user name,
password, smart cards, retina scan, voice
recognition or finger prints;
“charged assets” has the same meaning ascribed under
section 3 of the Act;
Cap.399 “Commissioner General” has the meaning ascribed to it
under the Tanzania Revenue Authority Act;
“daily-gross takings” means all payments received for
goods or services supplied for each day;
“digital signature” means a signature created pursuant to
the provisions of subregulation (1) of regulation
62 of these Regulations;
“distraint agent” means a person appointed as such under
regulation 84;
“distraint officer” means a person appointed as such
under regulation 84;
“document” has the meaning ascribed to it under section
3 of the Act;
“e-case” means an electronic ticket number issued by
help-desk when the problem in the system is
reported;
“e-file provider” means a person appointed under
regulation 63;
“e-filer” means e-filer referred to under regulation 63;
“e-filing” means electronic filing of documents using the
system;
“electronic document number” has the meaning ascribed
to it under subregulation (1) of regulation 72;
“electronic document originator” means a tax consultant
who deals directly with taxpayers and he may not
be a person who prepared a document;
“Electronic Fiscal Devices Technical Committee” means
a Committee established under regulation 39;
“electronic register” means the register referred to under
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Gn. No. 101(contd.)
subregulation (1) of regulation 61;

“electronic signature device” means a record-signing
device used in conjunction with the personal
computer system that is running the accounting
software issuing letter headed pre-printed fiscal
documents;
“e-payment” means online payment of taxes without
physical transfer of cash or documents and it
includes the use of credit cards, debit cards, smart
cards and phones;
“fiscal documents” means a fiscal sales receipts or fiscal
invoice, fiscal refund receipts, fiscal daily sales
and fiscal periodical summary reports;
“fiscal management software” means computer software
of the system which is used to receive all
transactions including Z-reports from all
electronic fiscal devices connected to it and
generate various required reports;
“fiscal receipt” means a fiscal document printed by
electronic fiscal device to a customer for the
supply of goods or services supplied to him
bearing the contents as specified under Fifth
Schedule of these Regulations and whose record is
stored in the memory;
“general packet radio service” has the meaning ascribed
to it by the general information and communication
technology discipline;
“GSM” means global system for mobile communication
as used in general information and communication
technology discipline;
“help-desk” means a team of technical staff of the
Commissioner General who are stationed on
standby to assist persons in case of any technical
problems in the system;
“Intermediate Service Provider” means a person who
assists with processing document information
between the electronic document originator or the
taxpayer and transmitter;
“Minister” has the meaning ascribed to it under section 3
of the Act;
“online provider” means a person who transmits documents
and information prepared by a taxpayer using
computer software;
“person” includes an individual, entity, firm,
organisation, body corporate, partnerships,
company, society, Government entity, agency and
Government or local government;
“SIM Card” means a hardware assigned to each user’s
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Gn. No. 101(contd.)
electronic fiscal device that enables it to

communicate with the system in a global system
for mobile network;
“software developer” means a person who creates
software formats and electronic document
information according to system’s e-file
specifications;
“system” means an electronic software designed or
authorised by the Commissioner General to be
used for purposes of filing, capturing,
transmitting, storing and retrieving information to
be reviewed and processed by Commissioner
General;
Cap. 399 “Tanzania Revenue Authority” means the Authority
established under section 4 of the Tanzania
Revenue Authority Act;
“tax laws” has the same meaning ascribed to it under
section 5(1) and First Schedule to the Act;
Act No.5 of “taxable persons” has the meaning ascribed to it under
2014
section 2 of the Value Added Tax Act;
“transmitter” means a person who transmits documents
directly to the system;
Cap.408 “tribunal” means a Tax Revenue Appeals Board and Tax
Revenue Appeals Tribunal established under the
Tax Revenue Appeals Act;
“user” means a user of electronic fiscal device and
includes the persons registered under regulation
29;
“Z” has the meaning as an ordinary meaning of the word
“Summary”; and
“Z report” means a summary sales report printout
generated by an electronic fiscal device on daily,
monthly or annual basis.
PART II
REGISTRATION OF TAX CONSULTANTS
Tax Consultant 3. The Commissioner General shall establish a

Register
register to be known as Tax Consultants Register.
Keeping and 4. The Commissioner General shall properly keep

maintaining of
Register and maintain the Register in accordance with the Act and
these Regulations.
Tax Consultant 5. A person shall not practice as a Tax Consultant

to be registered
unless that person has been registered under these
Regulations.
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Gn. No. 101(contd.)
Particulars to be 6.-(1) As soon as practicable after a person has

entered into the
Register been accepted for registration, the Commissioner General
shall, in respect of that person, enter the following
particulars-
(a) his name and address;
(b) his Taxpayer Identification Number;
(c) qualification; and
(d) such other particulars as the Commissioner
General may direct.
(2) Every change in the particulars under
subregulation (1) shall be entered in the Register by the
Commissioner General.
(3) The Commissioner General may, save for any

substantive error, rectify any clerical or typographical
error in the Register or other document containing extract
from the Register.
Registration 7.-(1) An individual shall, upon making

application to the Commissioner General in the form
ITX375.01.E as set out in the First Schedule to these
Regulations and upon payment of the prescribed fees, be
entitled to be registered and be approved to offer his
services if he satisfies the Commissioner General that:
(a) the individual holds one of the following
academic qualifications:
(i) a degree in accountancy, finance,
financial management, commerce,
economics, customs and tax management
or laws awarded by any university or
other recognised institution of higher
learning; or
(ii) a postgraduate diploma in tax
management or equivalent qualification
as may be recognised by the Commissioner
General for the purpose of this
regulation;
(b) is a person of good reputation;
(c) has sufficient knowledge and experience with
matters regulated under tax laws;
(d) his professional and general conduct render
him fit and proper person to be registered;
(e) any other qualifications accepted by the
Commissioner General for the purpose of
registration under these Regulations.
(2) For purpose of assessing a person under
subregulation (1), the Commissioner General may require
the applicant to take an examination or other forms of
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Gn. No. 101(contd.)
assessment.
(3) Subject to the genuinity an application for
approval as a tax consultant shall be processed by the
Commissioner General within thirty days from the date of
receipt.
(4) An approval as a tax consultant issued under
subregulation (1) shall expire after a period of two years
from the date of approval, and may be renewed by using
form ITX376.01.E set out in the First Schedule.
(5) A person registered and approved under
subregulation (1) shall be issued with a certificate of
registration and approval as the case may be.
(6) The Commissioner General shall cause to be
published regularly in a local newspaper with national
wider circulation-
(a) new entries in the Register of Tax Consultants
including the name, address, Taxpayer
Identification Number and registration number
of each new Tax Consultant; and
(b) any other changes to the Register including
persons deregistered.
Objection 8. An applicant aggrieved by the decision of

Commissioner General refusing him approval may object
against such refusal in accordance with the procedure laid
down in the Act.
Right to 9. Every registered tax consultant shall be entitled

practice and
charge fees to practice and charge fees.
Deregistration 10. The Commissioner General shall deregister

of tax
consultants any tax consultant for purposes of the Act and these
Regulations upon-
(a) occurrence of the death of the tax consultant;
(b) a tax consultant tendering a resignation to
cease to practice as a tax consultant;
(c) leaving the country without an intention to

return to the United Republic;
(d) conviction of a criminal offences carrying a
maximum penalty of a fine of not less than
thirty five currency points or imprisonment;
(e) becoming bankrupt;
(f) expiry of approval of the tax consultant
without being renewed;
(g) occurrence of gross professional misconduct
by the tax consultant;
(h) the Commissioner General receiving
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Gn. No. 101(contd.)
recommendation of the Committee of the

Inquiry under regulation 12(6)(c); or
(i) bleaching any of the conduct and behavior of
tax consultants laid under regulation 11 of
these regulations.
Conduct and 11.-(1) A tax consultant shall, provide quality

behavior of tax
consultants services to clients so as to enable them to comply with
the provisions of any tax laws and regulations made
thereunder, and in so doing shall specifically-
(a) when handling clients affairs, be well
mannered, honest, sincere and truthful and
shall furnish the Commissioner General or
other officers of the Tanzania Revenue
Authority with such information as to the
best of his knowledge and belief, is correct;
(b) refrain from using information acquired in
the course of practicing as a tax consultant
to the personal advantage of the tax
consultant or any of his associate;
(c) advise clients accurately and in a timely
manner on the progress of their tax affairs;
(d) use funds entrusted to him by clients only
for the purposes for which the funds were
provided, and provide clients with
appropriate receipts and evidence of
expenditure including proof of payment of
tax, on a timely basis;
(e) refrain from entering into any arrangement
whereby the consultant authorises tax advice
prepared by another person other than an
employee of the consultant;
(f) exhibit a high degree of skill and
professional competency, including high
level of conversancy with tax laws and tax
practice and ensure that the tax consultant’s
technical knowledge is kept up to date;
(g) to the best of the consultant’s ability, ensure
that all returns and tax computations
submitted to the Tanzania Revenue Authority
are properly completed, with required
supporting statements and schedules, and
that such submissions are in compliance with
the law;
(h) take cases and advise clients with respect to
matters that are within the consultant’s
experience and competency;
(i) when making appeals against any tax
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Gn. No. 101(contd.)
decision, take proper care to ensure that

such appeals are based on valid grounds;
(j) educate clients on the importance of
maintaining proper records of all
transactions, especially clients engaged in
business;
(k) advise clients of the necessity to make
sufficient provision for the payment of tax
as well as the importance of keeping to
installment plans for the payment of tax so
as to avoid late payment interest and
penalties;
(l) quote the consultant’s registration number
on all correspondence with the
Commissioner General;
(m) avoid express an opinion or permit the
consultant’s name to be used with respect to
a tax matter unless the consultant ( or an
employee under the direct supervision of the
consultant) has been appropriately instructed
by the client;
(n) be personally responsible for the actions of
any employees of the Consultant in
providing tax services to clients;
(o) keep and maintain a register in which the
name of every client is recorded together
with-
. (i) the client’s Tax Identification Number;
(ii) the client's home or business address
as well as the client postal address;
(iii) the date the person became a client;
(iv) the due dates for submission of the
client's return or any other statements
or documents;
(v) the due dates for payment of tax and
dates when tax is paid;
(vi) consultancy fees charged to and paid
by the client; and
(vii) such other information as the
Commissioner General may specify
by notice in writing; and
(p) inform the Commissioner General in writing
when the consultant ceases to act for a
particular client, including the client's name
and Taxpayer Identification Number.
(2) An entity shall, save for individual managers,
not be approved as a tax consultant.
(3) Where individual managers of an entity are
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Gn. No. 101(contd.)
so approved the following rules shall apply-

(a) if only one manager of the entity is approved
as a tax consultant, that manager-
(i) shall maintain a register of clients that
the manager acts for in tax matters on
behalf of the entity prescribed under
paragraph (o) of subregulation (1); and
(ii) is personally responsible for the
actions of any employees of the
entity under the manager's supervision
in providing tax services to clients;
and
(b) if more than one manager of an entity is
approved as a tax consultant, all such
managers of the entity-
(i) shall maintain a single register of
clients that they act for in tax matters
on behalf of the entity prescribed under
subparagraph (o) of subregulation (1);
and
(ii) are joint and severally personally
responsible for the actions of each
such manager and any employees
under the supervision of any such
managers in providing tax services to
clients.
Committee of 12.-(1) The Commissioner General shall, for the

Inquiry
better regulation of tax consultants, appoint three persons
with impeccable character, substantial experience and
unblemished professional records to constitute a
standing Committee of Inquiry.
(2) The functions of the Committee of
Inquiry shall be to inquire on any tax matter
relating to a tax consultant brought before it.
(3) The Commissioner General may, based on any
information whatsoever, convene a meeting of the
Committee of Inquiry for the purposes of inquiring into
any allegation of poor services or misconduct of a tax
consultant, including misconduct based on a breach of
regulation 11.
(4) Where the Commissioner General decides to
convene a meeting under subregulation (3) and considers
it to be more likely than not that the Consultant shall be
guilty of the allegation, the Commissioner General may
suspend the consultant as an approved tax consultant
pending the recommendation of the committee and the
Commissioner's General decision thereon.
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Gn. No. 101(contd.)
(5) At a meeting convened under subregulation

(3), the Committee of Inquiry shall inquire into, hear
and deal with the allegation subject to the following
rules-
(a) the Committee of Inquiry shall inform the
consultant of the allegation in writing and
give the consultant an opportunity to inspect
any supporting documentation not less than
seven days before the hearing;
(b) the consultant has the right to appear and be
heard in person before the Committee of
Inquiry; and
(c) the Committee may hear witnesses and receive
documentary evidence that are relevant to the
allegation.
(6) Having heard the allegation, the Committee
of Inquiry may recommend that the Consultant-
(a) be cleared of the allegation;
(b) approval as a tax consultant be suspended;
(c) approval as a tax consultant be terminated; or
(d) be given a warning or such other action as
the Committee of Inquiry deem
appropriate.
(7) The Committee of Inquiry shall, within
fourteen days from the date of the hearing submit to the
Commissioner General its recommendation together with
a transcript of the proceedings of the Committee of
Inquiry.
(8) Upon receiving recommendations in
accordance with subregulation (6), the Commissioner
General-
(a) shall, if the Committee of Inquiry has
cleared the consultant of the allegation, clear
the consultant; or
(b) may, in any other case, make such order,
including warning, suspension or termination
of approval as a tax consultant, as the
Commissioner General thinks appropriate.
PART III
TAX AUDIT AND TAX INVESTIGATION
Intention to 13.-(1) The Commissioner General shall, by

conduct audit or
investigation notice and within such time as may be prescribed in the
notice, notify any person of his intention to conduct tax
audit.
(2) Where the notice referred to in subregulation
(1) would jeopardise or defeat the purpose of the audit,
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Gn. No. 101(contd.)
the notice shall be issued to the person immediately prior

to the commencement of the audit.
(3) Notwithstanding the provision of
subregulation (1) and (2), the Commissioner General
may, where circumstances require, conduct tax audit
without a notice.
(4) The notice referred to under subregulation (1)
shall be as set out in the Second Schedule to these
Regulations.
(5) The Commissioner General shall conduct tax
investigation without giving prior notice.
(6) The Commissioner General shall present at the
start of the investigation a notice set out in the Second
Schedule, to the occupier of the premises, place or to
person having accesses to the document or assets.
(7) The Commissioner General, in exercising the
powers under section 42(3) of the Act, shall use forms for
forensic acquisition of client data, forensic acquisition of
mobile device, or accesses to information, document, or
assets where applicable which are prescribed in the
Second Schedule.
Particulars of 14. The notice referred to in regulation 13 shall

notice
state:
(a) date and time of the audit or investigation;
(b) name of officers involved in the audit or
investigation; and
(c) any other information as the Commissioner
General may deem necessary.
Change of date 15.-(1) A person who has been served with a

or time of audit
notice under regulation 13 may, before seven working
days of the date of commencement of the audit, give
reasonable grounds requiring the Commissioner General
to change the date or time prescribed in the notice.
(2) The Commissioner General may change the
date or time accordingly subject to such conditions as he
may impose with regard to preparatory measures for the
audit.
(3) Notwithstanding the provisions of this
regulation, the Commissioner General shall not change
the date or time for commencement of audit conducted
under regulation 13(2).
Obligation to 16. The person on whose premises an audit or

cooperate
investigation is carried out shall provide such reasonable
assistance as is required to conduct such audit or
investigation, including-
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Gn. No. 101(contd.)
(a) providing access to the premises and working

space for auditors and investigators;
(b) making available appropriate facilities to the
extent that such facilities are available;
(c) responding to questions relating to tax audit or
investigation;
(d) submitting records, books, business documents
and any other document or information relevant
for the audit or investigation;
(e) familiarisation with the computerized accounting
system, where applicable, and provision of
reading access to business data stored;
(f) providing technical assistance in evaluating the
accounting system; and
(g) nomination of staff responsible to assist the
auditor as required under this regulation.
Offence 17. A person who fails to provide assistance

required under regulation 16 commits an offence under
section 85 of the Act.
Investigation 18. The investigation shall, if a delay could put a

risk in establishment of fact or could have a consequence
of destruction of evidence relevant for taxation, be
conducted without the presence of the person
investigated.
Exercise of 19. Notwithstanding regulation 18, a person may,

rights
during tax audit or investigation, exercise rights provided
for under sections 26 and 27 of the Act.
Audit findings 20. Upon completion of the audit under this Part,
auditors shall-
(a) issue tax audit findings; and
(b) serve tax audit findings to the person audited .
Response by 21.-(1) The person audited shall, within fourteen

audited days from the date of service of the findings,
person
comprehensively respond to issues raised in the tax audit
findings.
(2) The period referred to under subregulation (1)
may, upon giving reasonable cause be extended for not
more than fourteen days.
(3) The response referred to under subregulation
(1), shall include provision of documents and records
relating to the issues raised in the audit findings.
(4) Upon receiving the response under this
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Gn. No. 101(contd.)
regulation the Commissioner General shall-

(a) discuss the findings and the response with the
person audited; and
(b) upon finalisation of the discussions, issue final
audit report.
PART IV
PRIVATE AND CLASS RULING
Application of 22.-(1) A person may apply to the Commissioner
private and
class ruling General for a private or class ruling on how a tax law may
apply or would apply to an arrangement.
(2) An application made under subregulation (1)
shall comply to the disclosure requirements provided for
under section 11 of the Act and these Regulations and be
in the prescribed form set out in the Third Schedule to
these Regulations.
Withdrawal of 23.-(1) An applicant for private or class ruling

application
may, by notice in writing to the Commissioner General,
withdraw the application made under regulation 22.
(2) Withdrawal of an application by a joint
applicant for a class ruling shall not be treated as
withdrawing the application of the other party to the
application, unless the Commissioner General considers
that the withdrawal-
(a) materially affects the arrangement identified in
the application; or
(b) results in insufficient information in relation to
the application being made to the
Particulars of 24. The application made under regulation 22

application
shall-
(a) state the identity of the applicant;
(b) disclose all relevant facts, documents and
circumstances relating to the arrangement for
which the ruling is sought;
(c) state the tax law or laws in respect of which
the ruling is sought; and
(d) state the provisions of the law, if any, which
are relevant to the issues raised in the
application.
Declaration 25. The applicant shall, in the application for

private or class ruling, declare the information disclosed
in the application that the information is true and
comprehensive to the best of his knowledge and belief.
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Gn. No. 101(contd.)
Requirement of 26. The Commissioner General may, at any time

information
and by notice in writing, require further information from
the applicant for a private or class ruling.
Content of 27. The content of the notice of a private or class

notice of
private or class ruling shall state-
ruling (a) that it’s a private ruling issued under section
13 of the Act;
(b) subject to section 13(3) of the Act, identity of
the person or class of persons to whom the
ruling applies;
(c) the tax law or laws and the arrangement to
which the ruling applies;
(d) how the tax law or laws apply to the
arrangement and to the person or class of
persons;
(e) the period or year of income for which the
ruling applies;
(f) material assumptions about future events or
other matters made by the Commissioner
General; and
(g) any other conditions or matters stipulated by
the Commissioner General.
Assumption in 28.-(1) Where the Commissioner General

making private
or class ruling considers that the correctness of a private or class ruling
would depend on an assumption to be made on a future
event or other matters, the Commissioner General may-
(a) make the assumptions he considers to be the
most appropriate; or
(b) decline to make the ruling.
(2) The Commissioner General may not make
assumptions on information which the applicant can
provide.
PART V
ELECTRONIC FISCAL DEVICES
(a) Registration and Licensing of Users
Registration of 29.-(1) The following persons shall register to the

users
Commissioner General as users:
(a) a person who is obliged to use Electronic
Fiscal Devices for the purpose of the Act;
(b) any other person who may be appointed by
the Commissioner General to be an eligible
person for registration as user through a
notice published in the Government Gazette.
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Gn. No. 101(contd.)
(2) A registered user shall be issued with an

identification number to be prescribed by the
(3) A user shall abide with all conditions and
prescriptions indicated on the identification number
issued in subregulation(2).
(4) The user shall, for purposes of qualification
for registration, submit the following to the
Commissioner General:
(a) purchase fiscal receipt or fiscal invoice from
the approved supplier;
(b) delivery note from the approved supplier;
(c) job card or installation sheet from the
approved supplier;
(d) first Z-report; and
(e) any other requirement as may be prescribed
by the Commissioner General.
Licensing of 30.-(1) Any Electronic Fiscal Device to be used

Electronic
Fiscal Device by a user and connected to the system shall be licensed
with the Commissioner General.
(2) The Electronic Fiscal Device licensed under
subregulation (1) shall be consciously displayed.
(3) The Commissioner General shall not license
an Electronic Fiscal Device under subregulation (1)
unless the said Electronic Fiscal Device is proved to have
been manufactured by an approved manufacturer as per
regulation 33.
Certification of 31.-(1) Any supply of Electronic Fiscal Device

Electronic
Fiscal Device to a user shall be made by a supplier duly certified by
suppliers the Commissioner General in the manner set out in the
Fourth Schedule to these Regulations.
(2) The Commissioner General shall not certify
any person to be a supplier of Electronic Fiscal Devices
unless that person has-
(a) a minimum capital of Tanzanian shillings one
billion and five hundred million;
(b) a highly qualified technical team to install and
configure fiscal devices, train and support
users;
(c) a minimum of five years’ experience in
supplying fiscal devices or similar
information communications technology
equipment; and
(d) any other requirement as may be prescribed
19
Gn. No. 101(contd.)
(3) The Commissioner General shall sign a

contract with the supplier which shall bind the supplier to
supply Electronic Fiscal Devices as may be approved by
the Commissioner General in the contract and in
accordance with these Regulations.
Approved 32.-(1) The approved suppliers shall-

supplier rights
and (a) submit a sample of Electronic Fiscal Device
obligations model, accompanied with relevant device
instruction manuals, to the Commissioner
General for approval prior to selling and
distribution to intended users;
(b) sell and distribute the Electronic Fiscal
Devices to various users in Mainland
Tanzania and Tanzania Zanzibar;
(c) submit to the Commissioner General
evidence of Electronic Fiscal Devices sales
including-
(i) information relating to sales invoices;
(ii) job card;
(iii) user's particulars, including Taxpayer
Identification Number (TIN) and VAT
Registration Number (VRN);
(iv) any other relevant information which
the Commissioner General may
require;
(d) install, configure and activate the supplied
Electronic Fiscal Device at user's premises;
(e) provide an inspection booklet for each
Electronic Fiscal Device supplied during
installation of the device;
(f) enter into contractual arrangements with
approved manufacturers for the supply of
Electronic Fiscal Devices;
(g) supply a complete set of Electronic Fiscal
Device;
(h) keep stock of spare parts and accessories
for machines for a period of not less than
five years from the time at which the last
batch was supplied;
(i) train users on best ways of administering
the Electronic Fiscal Devices;
(j) support and maintain the supplied Electronic
Fiscal Devices at users' premises to ensure
smooth operation and running of the
devices;
(k) submit to Commissioner General details of
supplier's approved technicians;
20
Gn. No. 101(contd.)
(l) establish and operate a service center in

every region in the United Republic of
Tanzania; and
(m) enter into a written after sales service
agreement with the user to ensure provision
of maintenance services to Electronic Fiscal
Devices.
(2) The Supplier shall, after presenting a sample
of the Electronic Fiscal Devices to the Commissioner
General for verification purposes and upon approval by
the Electronic Fiscal Device Technical Committee,
surrender the sample free of charge to the
Commissioner General to be kept as evidence of
suppliers product to be used by users.
(3) An approved supplier shall not sell or
distribute Electronic Fiscal Devices to users without
prior approval by the Commissioner General.
(4) An approved supplier may, for convenience
purposes, at his own discretion or upon request by the
Commissioner General, open up outlets or branch
offices in various regions within Mainland Tanzania and
Tanzania Zanzibar for efficient and effective discharge
and management of his obligations stated under
subregulation (1).
(5) The approved supplier shall recover the
malfunctions within a maximum of fourty eight hours of
the reporting time and during the recovery period the
user shall use an alternative means of transacting
business as prescribed under regulation 42(1).
(6) Where the supplier does not recover the
malfunctions in terms of subregulation (5), he shall notify
the Commissioner General within twenty four hours.
(7) Upon receipt of the notification in
subregulation (6), the supplier shall restore the
malfunctions within forty eight hours.
Appointment of 33.-(1) There shall be manufacturers of

Electronic
Fiscal Device Electronic Fiscal Devices who shall be known as the
manufacturer approved manufacturers.
(2) The Commissioner General shall not appoint
any person to be a manufacturer of Electronic Fiscal
Devices unless that person has-
(a) reputable financial position;
(b) proven to own and possess a high technical
expertise in manufacturing Electronic Fiscal
Devices and fiscal management software;
(c) a minimum of five years experience in
manufacturing Electronic Fiscal Devices
21
Gn. No. 101(contd.)
and fiscal management software;

(d) internal policy and objective of granting
product guarantees and warranties covering a
period of not less than three years;
(e) made a guarantee both in the contract to be
executed with the Commissioner General and
each contract the manufacturer enters with the
approved supplier that he shall supply both the
approved Electronic Fiscal Devices and the
attendant spare parts for at least a period of
five years regardless of the change of
technology;
(f) passed through certification procedure set out
under the Fourth Schedule to these
Regulations; and
(g) any other requirement as may be prescribed
(3) The Commissioner General shall sign a
contract with the manufacturer which shall bind the
manufacturer to supply Electronic Fiscal Devices as may
be approved by the Commissioner General in the contract
and in accordance with these Regulations.
(4) The approved manufacturer may, after
executing a contract with the Commissioner General
freely enter into supply agreement with any approved
supplier.
(5) The Commissioner General shall not license
an Electronic Fiscal Device under subregulation (1) of
regulation 30 unless, the said Electronic Fiscal Device is
proved to have been manufactured by an approved
manufacturer.
(b) Electronic Fiscal Device Management System
Establishment 34.-(1) The Commissioner General shall establish

of Electronic
Fiscal Device an Electronic Fiscal Device Management system for
Management transmission, receipt, storage and monitoring of
System information relating to sales transactions done by users in
the course of their daily business and the system shall-
(a) be electronically connected to all users of
Electronic Fiscal Devices registered under
regulation 29;
(b) use a fiscal management software compatible
to all users' of Electronic Fiscal Devices
software; and
(c) be managed, controlled, and administered by
the Commissioner General;
(2) The system established under subregulation
22
Gn. No. 101(contd.)
(1) shall have the following technical features-

(a) the technical specifications set out in the Fifth
Schedule to these Regulations;
(b) relevant hardware and software capable of
receiving, analyzing, manipulating,
disseminating and storing all information
generated by registered Electronic Fiscal
Devices throughout Tanzania Mainland;
(c) storage capacity of keeping information for a
period of more than five years;
(d) security measures for its hardware and
software and ensure that fiscal receipt and
fiscal invoices issued by the system through
users' Electronic Fiscal Devices cannot be
printed unless the flow of command is
through the system to control the printing
and ensure that the signature on the fiscal
receipts or fiscal invoices is that designed by
the Commissioner General; and
(e) signature on the fiscal receipt or fiscal
invoice indicating that the sale transaction and
its corresponding taxes have been officially
captured.
(c) Users Obligations
Obligation of 35.-(1) Every person mentioned under

users
subsection (1) of section 36 of the Act shall use
Electronic Fiscal Devices in his daily business
transactions.
(2) Every user shall connect his Electronic Fiscal
Devices to the system referred to under regulation
34(1), and ensure that all his business transactions are
electronically transmitted into the system through their
Electronic Fiscal Devices.
(3) Every user shall issue fiscal receipt or invoice
generated by his Electronic Fiscal Device for the
consideration paid or payable to him for a n y supply he
makes to his customers.
(4) Notwithstanding the provisions of
subregulation (5), any user with accounting software may
be allowed to continue issuing fiscal invoice, provided
that the said invoice bears an electronic signature.
(5) The users shall, in acquiring, keeping,
handling and using Electronic Fiscal Devices, strictly
exercise due diligence and duty of care as prescribed by
the approved manufacturer's electronic fiscal devices
operational manuals to avoid any misuse or abuse of the
23
Gn. No. 101(contd.)
devices.
(6) Every user using electronic signature devise
shall, for purposes of business continuity and efficient
availability of data, daily back up data on his personal
computer which the electronic signature device is
connected and store the backed up data in a secure
place.
(7) Where a user's Electronic Fiscal Device fails
to operate for any reasons, the user shall within a period
of twenty four hours, report the incidence in writing to
the approved supplier and the Commissioner General.
(8) Every user of electronic fiscal device shall

affix a poster provided by the Commissioner General,
printed in bold capital letters bearing the words to be
announced by the Commissioner General.
(9) The poster provided for under subregulation
(8) shall be affixed at a conspicuous place so as to be
visible by customers.
(10) For the purposes of subregulation (8), the
Commissioner General may from time to time announce
wording which are to be reduced into writings for
purposes of issuance of notice to be kept at users
premises relating to demand for issuance of receipt by
customers which shall be subject to verification by duly
authorised officers of the Tanzania Revenue Authority at
any time.
Inspection 36.-(1) Every user connected to an Electronic

booklet
Fiscal Device Management system shall make sure that
he is provided with an inspection booklet at the time of
supply of an Electronic Fiscal Device by the supplier.
(2) Every user shall make sure that the inspection
booklets are kept at the place where the Electronic
Fiscal Device is installed.
(3) The user shall, in case of an Electronic
Fiscal Device failure that cannot be remedied without
breaking the seal-
(a) immediately cease the use of the machine and
record the time of the failure in the
inspection booklet;
(b) call and report the failure to the supplier and
the Commissioner General in the manner
provided under regulation 35(7) of these
Regulations; and
(c) record the failure of the Electronic Fiscal
Device, description of the failure, the time of
the failure, and the exact time of notification
24
Gn. No. 101(contd.)
to the supplier and the Commissioner

General in the inspection booklet associated
with the Electronic Fiscal Device.
(4) Every record entered in the inspection
booklet shall be legible and appropriately signed, listing
the name and identity card number of the person
responsible for entering the records and record entry date
and time.
subregulation (3), an inspection booklet shall contain
the following information-
(a) findings of inspections made by the supplier
or his approved technicians with regard to
the proper keeping of the inspection booklet,
the general condition of the machine and its
seal and the periods of machine breakdowns;
(b) where the machine is found to be defective,
explanation for the unreported defect and
copy of such explanation; and
(c) notification of machine failure, the time of
removal and attachment of the seal, the time
the machine is put to use after repair,
description of the defect, the period for which
the machine was not in use, as well as other
relevant information about the machine.
(6) Users shall be free to purchase Electronic
Fiscal Devices from any approved supplier.
(7) Where a user mistakenly enters an erroneous
data or information into his Electronic Fiscal Device,
he shall proceed to print the erroneous information
and keep the record for further reconciliation and
rectification with the Commissioner General, meanwhile
he shall proceed to enter correct data and information into
his Electronic Fiscal Device and thereby issue a correct
fiscal receipt to his customer.
(8) A user shall not transfer in any form the

Electronic Fiscal Device to any other person for any use
and that the Electronic Fiscal Device shall only be used
by the user.
(9) A user shall make sure that the Electronic
Fiscal Device is placed at a place which is accessible
and easily seen by customers at his place of work.
(d) Electronic Fiscal Device Operations

Functions of 37.-(1) An Electronic Fiscal Device supplied to a
Electronic
Fiscal Device user by the approved suppliers shall be capable of
performing the following electronic operations-
25
Gn. No. 101(contd.)
(a) receive, manipulate, transmit to the system,

store and print information as entered to it
by the user;
(b) record sales and issue fiscal receipts in
form and manner set out in the Sixth
Schedule to these Regulations;
(c) keep memory as a read only fiscal memory
and capable of storing data for at least five
years;
(d) cannot reverse entered sales data or any
other information including dates;
(e) create an in built reconnection reports of
fiscal memory;
(f) use wide enough paper rolls that can capture
all important details of users' business
transactions;
(g) cannot delete any information or data that
entered into the electronic fiscal device;
(h) send an alarm to alert operators in case of
memory disconnection;
(i) receive and display alert messages from
operations resulted from any malpractice,
error, or any inconsistent action noticed in
the system;
(j) allow Commissioner General and his officers
to view, read and print all on going daily
business transactions performed by users;
(k) create an in built link device that connects
the user or trader with the system;
(l) provides security features for both hardware
and software;
(m) capable of being used for instant recording
of sales via electronic journal, instant
issuance of fiscal receipts and instant
storage of tax information;
(n) capable of issuing Z sales reports; and
(o) be capable of recording any errors that occur
in the course of users transactions.
Use of 38.-(1) An Electronic Fiscal Device shall be used

electronic fiscal
device in all categories of business transactions relating to goods
or services involving users whereby each user shall use
the device suitable to the category, operation and type
of his business transactions.
(2) A user shall always enter into his Electronic
Fiscal Device all required information relating to his
business transactions and issue fiscal receipts or
invoices to his customer.
26
Gn. No. 101(contd.)
(3) Where a customer for any reasons is not

present during or after the period of sale or purchase
transactions, the user shall proceed to enter into his
Electronic Fiscal Device all required information
pertaining to the transactions made and keep any
generated fiscal receipt.
(4) Each generated fiscal receipt or invoice shall
bear a fiscal logo.
(e) Administration
Electronic 39.-(1) The Commissioner General shall form an
Fiscal Device
Technical Electronic Fiscal Device Technical Committee to advise
Committee him on all matters relating to technical aspects regarding
the administration of Electronic Fiscal Device.
(2) The Commissioner General shall appoint not
less than five persons from within Tanzania Revenue
Authority and other institutions who shall be responsible
for the formulation and implementation of all matters
pertaining to the administration of this Part.
(3) The Electronic Fiscal Device Technical
Committee established under subregulation (1) shall
consist of a Chairman and a Secretary from within
Tanzania Revenue Authority and other members’
representing the following institutions-
(a) the Ministry responsible for finance;
(b) the Tanzania Revenue Authority;
(c) the Tanzania Bureau of Standards;
(d) the Tanzania Communication Regulatory
Authority; and
(e) any other person as may be deemed
necessary.
Committee shall advice the Commissioner General on
all matters pertaining to the administration of this Part
including:
(a) advising the Commissioner General on all
matters pertaining to the governance of
Electronic Fiscal Device operations;
(b) advising the Commissioner General on the
issuance of Electronic Fiscal Device
certificate of usage upon satisfaction of the
specified technical and functional
characteristics;
(c) inspecting the Electronic Fiscal Device for
which the certificate is issued as well as the
repair activity operations;
(d) rejecting the usage of defective Electronic
Fiscal Device;
27
Gn. No. 101(contd.)
(e) advising the Commissioner General to de-

register an approved supplier from the register
where it is proved that he is not acting in
accordance with this Part; and
(f) publishing the name of such supplier as soon
as possible in a local newspaper with national
wide circulation.
(5) The Secretary to the Electronic Fiscal Device
Technical Committee shall be accountable to the
Chairman and shall discharge the following duties and
responsibilities:
(a) properly register accreditation applications
submitted to the Electronic Fiscal Device
Technical Committee;
(b) prepare agendas for the Electronic Fiscal
Device Technical C ommittee meeting;
(c) keep the minutes of the Electronic Fiscal
Device Technical Committee meeting;
(d) prepare periodical performance reports as
may be required; and
(e) carry out any other tasks assigned by the
Chairman of the Electronic Fiscal Device
Technical Committee.
Committee shall, from time to time as may be required,
submit a report to the Commissioner General.
(7) Electronic Fiscal Device Technical
Committee's advice shall not bind the Commissioner
General.
Fiscal logo 40.-(1) The Commissioner General shall:

(a) create or select a specific mark and register it
with the Registrar of Marks for purposes of
establishing a fiscal logo; or
(b) may opt to use any of the already registered
marks of Tanzania Revenue Authority.
(2) The fiscal logo shall be elected by virtue of
subregulation (1) and shall be duly registered business
mark to be used as an identification emblem in all fiscal
documents.
(3) A document printed and issued by an
Electronic Fiscal Device shall have a fiscal logo.
(4) The Commissioner General shall, prior to the
use of the selected fiscal logo, issue a public notice in
the newspaper of wide national circulation to inform the
public on the selection and use of the fiscal logo.
(5) The Commissioner General may, at any time
and after having sufficiently informed the general
28
Gn. No. 101(contd.)
public, for reasons he deems fit, change an existing

fiscal logo in place of another.
Records 41.-(1) A user shall ensure that all records

entered into his Electronic Fiscal Device are safely kept
and secured by the authorised security measures
recommended by the Commissioner General.
(2) The user shall not temper with the records
kept in his Electronic Fiscal Device and shall ensure
that the records in the Electronic Fiscal Device are
retained for a period of five years.
Temporary use 42.-(1) A user may, temporarily, be allowed to use

of manual
receipt or an alternative means of transacting business by using
invoice manual receipt or invoice where the following
circumstances exists the:
(a) Electronic Fiscal Device is undergoing
inspection;
(b) Electronic Fiscal Device has been seized for
investigations purposes;
(c) Electronic Fiscal Device is undergoing
maintenance; and
(d) user has reported to the Commissioner
General that the device has failed to operate
for any reason acceptable by the
(2) Where the Electronic Fiscal Device is restored
or replaced, the user is required to key in the Electronic
Fiscal Device, all the information contained in the
manually issued receipts and invoices at the start of
operation of an Electronic Fiscal Device.
Inspection 43.-(1) When conducting inspection under these

Regulations the provisions of the Act shall apply.
(2) The Commissioner General may, in case of
seizure of an Electronic Fiscal Device in accordance
with the provisions of the Act on temporary basis, issue a
notice in writing to the user allowing the user to continue
temporarily transacting business using manual receipts
and invoices or provide the user with temporary
Electronic Fiscal Device pending the outcome of the
investigation.
(3) Where the Electronic Fiscal Device is
restored from the seizure, the user is required to key in
the Electronic Fiscal Device, all the information
contained in the manually issued receipts and invoices at
the start of operation of an Electronic Fiscal Device.
29
Gn. No. 101(contd.)
Investigation 44.-(1) Commissioner General may conduct

investigation on any user where he has reasons to
believe that the conduct of the user in using Electronic
Fiscal Device is contrary to the provisions of the Act
and these Regulations.
(2) Where the Commissioner General in the
course of investigating the user, discovers that the
provisions of the Act or these Regulations has been
infringed he may notify the user in writing the extent of
the infringement committed and the consequences
thereof.
(3) Where the user receives the notice referred

to under subregulation (2) he may, within a period of
seven days, either deny the allegation contained in the
notice in writing or request in writing the Commissioner
General to compound any of the detected offences
committed in accordance with the provisions of section
92 of the Act.
(4) Where the user denies all the allegations
contained in the notice referred to in subregulation (2),
the Commissioner General may proceed to institute
criminal proceedings against the user.
Periodic 45.-(1) The Commissioner General shall set

maintenance
periodic technical maintenance time frame of a user of an
Electronic Fiscal Device by way of issuing notice
through the system and in a notice issued to the public
through a local newspaper with a wider national
circulation.
(2) A user shall ensure that his Electronic Fiscal
Device undergoes periodic technical maintenance
service within the time frame prescribed by the
(3) The technical maintenance service mentioned
in subregulation (2) shall be performed by a qualified
approved supplier's technician who holds the order of
approval to provide such maintenance service to the
Electronic Fiscal Device.
(4) Exceptional maintenance service of the
Electronic Fiscal Device shall not be conducted unless
the respective user issues a notice of request to the
approved supplier mentioned in subregulation (3) with a
copy to the Commissioner General, specifying user's
physical address and the nature of the request.
(5) The expenses for periodic maintenance of the
Electronic Fiscal Device shall be borne by a user of the
serviced Electronic Fiscal Device.
30
Gn. No. 101(contd.)
(6) The user shall, during maintenance services

use alternative means of transacting business as
mentioned under regulations 42.
(7) Where a technician has been approved by a
supplier, the supplier shall immediately, in writing notify
the Commissioner General of the name, qualification and
the authorisation of the said technician and the
Commissioner General shall enter the name of that
approved technician in the Register.
(8) Where a Commissioner General has reasons
to believe that any approved technician is not capable of
performing any of the duties required under this Part, he
may prohibit such technician from conducting any
maintenance of the Electronic Fiscal Devices or
activities relating to the administration of this Part.
(9) Subject to subregulation (8), a Commissioner
General may strike out an approved technician from the
Register and the name of such technician shall cause to be
published on immediately in a local newspaper with
national wider circulation.
(10) The supplier and the user of Electronic
Fiscal Device shall, in writing, notify the Commissioner
General of each technical maintenance carried out on the
Electronic Fiscal Device within a period of fourteen days
from the date of maintenance.
(f) Offences and Fines
Failure to 46. Any person who is required to use Electronic

acquire and use
Electronic Fiscal Device under this Part and fails to do so for
Fiscal Devise reasons beyond the provisions of the Act or this Part,
commits an offence and upon conviction shall be liable
to a fine of not less than 100 currency points and not
more than 150 currency points or t o imprisonment for a
term of not exceeding three years, or to both.
Fraudulent use 47. Any person who fraudulently uses or

of Electronic
Fiscal Device tempers with an Electronic Fiscal Device in any manner
aimed at misleading the system or the Commissioner
General commits an offence and upon conviction shall, in
addition to payment of tax which would have been
paid, pay a fine twice the amount of tax involved or 150
currency points, whichever amount is greater or to
imprisonment for a term of not exceeding six months, or
to both.
Tempering with 48. Any person who deliberately tempers with or

Electronic
Fiscal Device causes an Electronic Fiscal Device to work improperly,
31
Gn. No. 101(contd.)
and software commits an offence and upon conviction shall be liable to

a fine of not less than 100 currency points or to
imprisonment for a term of not exceeding three months,
or to both.
Failure to 49. Any person who fails to comply with any of

comply with
regulation 32 the obligations under regulation 32 or 35 commits an
or regulation 35 offence and upon conviction shall be liable to a fine of a
100 currency points or to imprisonment for a term of not
exceeding three months, or to both.
Failure to 50. Any person who fails to demand and retain a

comply with
regulation 55 fiscal receipt or fiscal invoice or fails to report a denial
of issuance of the said receipt or invoice as required by
regulation 55 commits an offence and upon conviction
shall be liable for payment of twice the amount of the
tax evaded.
General penalty 51. Any person who commits an offence under

this Part for which no specific penalty is provided shall be
liable to a fine of 100 currency points or to
or to both.
(g) General Provisions
Revocation and 52.-(1) The Commissioner General may, for any

deregistration
of users' license good reason, revoke or deregister any identification
number issued under subregulation (2) of regulation 29.
(2) Where the Commissioner General revoke or
deregister an identification number under this regulation,
the person affected shall immediately thereafter cease to
use the Electronic Fiscal Device upon which the
identification number had been issued.
(3) Where a user has been deregistered under this
Part, he shall be disconnected from the system, however
the user may be permitted to use the Electronic Fiscal
Device after the Device has been reconfigured by the
Tax decision 53.-(1) Any act, omission or decision made by the

Commissioner General in the course of administering this
Part, shall constitute a tax decision within the meaning of
section 50 of the Act.
(2) A person aggrieved by the decision of the
Commissioner General under subregulation (1) may
object to the decision in terms of section 51 of the Act.
32
Gn. No. 101(contd.)
Cost of 54.-(1) For purposes of promoting and enhancing

acquiring
devices the use of Electronic Fiscal Device, the Government shall
bear the costs of the Electronic Fiscal Device on the first
acquisition by each identified user.
(2) The identified user shall offset any amount
spent on the first acquisition of the Electronic Fiscal
Device in the manner set out in the Seventh Schedule to
these Regulations.
Obligation to 55.-(1) A person to whom a fiscal receipt or

retain fiscal
receipt by invoice is issued shall demand and retain the receipt or
customer invoice in his possession and shall, upon a request made
by the Commissioner General or any officer authorised
by the Commissioner General, produce the said receipt to
the Commissioner General or such authorised officer.
(2) A person who demands a fiscal receipt or
fiscal invoice upon purchasing goods or services and is
denied, that person, shall immediately, report to the
Commissioner General through the quickest means of
such incident.
Deregistration 56. Where a user has been deregistered under

of user
this Part, the Electronic Fiscal Device shall be
disconnected from the system.
(h) Transitional Arrangements
Transitional 57. A user who have not acquired an Electronic

provision
Fiscal Devices shall, upon coming into force of these
Regulations, continue to use manual tax invoices until
such period as the Commissioner General may direct.
PART VI
TIN CERTIFICATES
Display of TIN 58.-(1) A person issued with a Tax Identification

certificate
Number (TIN) certificate shall, for easy of inspection,
display the certificate at a conspicuous place to be seen
by every person.
(2) A person who applies for a Tax Identification
Number shall, for purposes of sections 22 and 23 of the
Act, submit to the Commissioner General the following
documents to prove the person’s true identity:
(a) in case of a natural person, a copy of a valid
identity card or any other similar document
issued to the person;
(b) in case of person other than a natural person-
(i) the entity registration documents; and
33
Gn. No. 101(contd.)
(ii) the correct description of the premises

where the proposed business or
investment is situated or managed.
(3) For purposes of these Regulations, “TIN
Certificate” means the document under which the
Commissioner General issue a Taxpayer Identification
Number.
Commissioner 59.-(1) Subject to section 25(2) of the Act, where
General to be
notified of a person referred to in that section is dead or dissolved:
change (a) if the person is an individual, the notice shall
be given by his legal representative; or
(b) if the person is an entity, the notice shall be
given by a manager of that entity.
(2) The changes referred to under subregulation
(1) shall include:
(a) change of principal place of business;
(b) change in the main outlets, branches or
offices;
(c) change of number of directors, shareholders,
trustees or any other similar persons; and
(d) any other changes.
PART VII
ELECTRONIC FILING AND PAYMENT
(a) Registration for e-filing

Application for 60.-(1) A person who is eligible for e-filing shall,
registration
apply to the Commissioner General for the registration in
the electronic register.
(2) The application under subregulation (1) shall
be made within a period of thirty days from the date on
which a person becomes eligible for e-filing.
(3) The application shall be deemed to have been
made when the applicant submits an electronically filled
form and the Commissioner General duly receives the
application through the system.
(4) The Commissioner General shall, upon being
satisfied, approve the application and register the
applicant in the electronic register.
(5) The Commissioner General shall, immediately
after registering the applicant, inform that applicant of the
registration and his rights as a registered person.
(6) A person registered under these Regulations
shall be known as e-filer.
(7) A registered person shall be given the
following:
(a) electronic Filing Identification Number to be
known as e-FIN;
34
Gn. No. 101(contd.)
(b) authentication code; and

(c) access code to file in documents from the
system.
(8) The Commissioner General shall not approve
the application unless-
(a) the applicant’s address and other particulars in
the application are similar with the ones
disclosed in the Taxpayer Identification
Number database; and
(b) the applicant is satisfied that the application
was correctly made.
(9) The Commissioner General shall, after the
receipt of an application made under subregulation (1),
determine the application and give decision.
(10) Where the e-filer decides to change the e-
mail address, he shall inform the Commissioner General
prior to its use and the Commissioner General shall not
authorise the use of any new e-mail address until the e-
filer‘s new e-mail address is included in the Taxpayer
Identification Number database.
(11) Notwithstanding the provisions of this
regulation, an e-filer shall not file paper documents
except, in the circumstances provided for under
regulation 78(2).
Electronic 61.-(1) The Commissioner General shall maintain
register
and keep an electronic register in which all the
information of e-filers shall be kept.
(2) The information to be kept in the electronic
register shall include the-
(a) Taxpayer Identification Number;
(b) full name of the e-filer as it appears on his
Taxpayer Identification Number Certificate;
(c) VAT registration number, where applicable;
Cap. 147 (d) licence number issued under the Excise
(Management and Tariff) Act, where
applicable;
(e) full address of the e-filer including physical,
postal, e-mail address, and telephone number;
(f) nature of business of the e-filer;
(g) date of registration for e-filing;
(h) reputation of the e-filer; and
(i) any other information as the Commissioner
General may require.
Digital 62.-(1) The Commissioner General may, on

signature
application, appoint a competent independent and
mutually trusted person to create and assign digital
signatures to e-filers.
35
Gn. No. 101(contd.)
(2) Notwithstanding the digital signature referred

to in subregulation (1), the Commissioner General shall
cause to be used biometric scanned signature of e- filers
for purposes of authentication.
(3) The digital signature shall be created in such a
way that-
(a) it can not be forged;
(b) it can identify the e-filer;
(c) when attached to an electronic document, it
shall make the e-filer the owner and the sender
of the document; and
(d) it has the same effect as handwritten signature
on paper document.
(4) Where a document in the system bears a
digital signature, such document and its contents shall be
considered to have been duly submitted to the system by
the e-filer whose signature appears in that document.
Appointment of 63.-(1) The Commissioner General may, on

e-file providers
application in a prescribed form, appoint persons to
provide electronic filing services to taxpayers.
(2) The Commissioner General shall, when
considering the application for appointing an e-file
provider, ensure that the applicant is capable of providing
relevant and efficient electronic filing services to
taxpayers in conformity with the system.
(3) A person appointed as e-file provider shall
provide electronic filing services to e-filers as their agent.
(4) The e-file provider shall, on receiving
documents from taxpayers or the Commissioner General,
ensure that the documents are immediately transmitted to
the addressee.
(5) The e-file provider shall include the following
persons-
(a) electronic document originator;
(b) transmitter;
(c) software developer;
(d) online provider; and
(e) intermediate service provider.
(6) An appointed e-file provider shall be given a
licence that specifies his duties and obligations.
Duties of e-file 64.-(1) The e-file provider shall be responsible

providers
for assisting taxpayers with respect to duties they are
licensed to perform.
(2) The licensed duties referred to under
subregulation (1) shall include-
(a) preparation of electronic documents;
36
Gn. No. 101(contd.)
(b) transmitting electronic documents to and

from the system;
(c) developing software compatible with system
specifications;
(d) online service provision;
(e) intermediate service provision; and
(f) any other duties as the Commissioner General
may direct.
(3) The Commissioner General shall issue a
licence under regulation 63(6) to a person who is able and
competent to provide service mentioned under
subregulation (2).
(4) The e-file provider shall provide quality
services to taxpayers to enable them comply with the
provisions of the tax laws and these Regulations.
(5) Without prejudice to the generality of
subregulation (4), an e-file provider shall specifically-
(a) refrain from using information acquired in the
course of discharging his duties to the
personal advantage or any of his associate;
(b) be well mannered, honest, sincere and truthful
when handling taxpayers’ affairs;
(c) furnish to the Commissioner General or other
officers of the Tanzania Revenue Authority
with correct information to the best of his
knowledge and belief;
(d) advise taxpayers accurately and timely on
submission of e-filing and payments;
(e) refrain from entering into any arrangement
whereby the tax advice has been prepared by
unauthorised person;
(f) ensure that all documents to be transmitted to
the system are properly completed with
required supporting statements and schedules
and that such documents are in compliance
with the law;
(g) take instructions and advise taxpayers with
respect to matters that are within his
experience and competence;
(h) educate taxpayers on the importance of
maintaining proper records of all transactions,
especially taxpayers engaged in business;
(i) quote his registration number on all
correspondence with the Commissioner
General;
(j) be personally responsible for the actions of
his employees in providing tax services to
taxpayers; and
37
Gn. No. 101(contd.)
(k) keep and maintain a register in which the

name of every client is recorded including-
(i) the client’s Taxpayer Identification
Number;
(ii) physical, postal and e-mail addresses;
(iii) the date the taxpayer became a client;
(iv) the due dates for submission of the
client’s return;
(v) the due dates for submission of the
client’s documents, especially tax
returns or any other statements;
(vi) the due dates for payment of tax and
dates when tax is paid;
(vii) fees charged to and paid by the client;
(viii) such other information as the
Commissioner General may specify by
notice in writing; and
(ix) inform the Commissioner General in
writing when the e-file provider ceases
to act for a particular client.
Revocation of 65.-(1) The Commissioner General may revoke a

e-file provider
licence licence issued to any e-file provider where the e-file
provider has-
(a) been prohibited from filing documents or
conducting electronic services by an order of
the Court or Tribunal;
(b) been prohibited from conducting electronic
services by any competent Government body;
(c) breached any of the duties mentioned under
subregulation (5) of regulation 64; and
(d) ceased to act competently.
(2) The Commissioner General shall, when
revoking an e-file provider licence, give reasons for his
decision and communicate the reasons to a person whose
licence has been revoked.
Persons eligible 66.-(1) The following persons shall be eligible for

for e-filing
registration registration of e-filing-
(a) persons categorised by the Commissioner
General;
(b) persons registered as tax consultants who act
on behalf of taxpayers;
(c) persons registered as e-file providers; and
(d) any other person appointed as such by the
(2) The following periods shall constitute time on
which a person becomes eligible for e-filing:
38
Gn. No. 101(contd.)
(a) the date on which the Commissioner General

appoints a person to register for e-filing;
(b) the date on which a person is registered as a
tax consultant; and
(c) the date on which a person is registered as e-
file provider.
Authentication 67.-(1) The Commissioner General shall cause to

codes
be prepared authentication codes to be used by e-filers.
(2) Each authentication code shall-
(a) be unique;
(b) function as a security key that enables an
electronic filer to be identified in the system;
and
(c) be a secret code to effectively secure
electronic filer’s information in the system.
(3) The Commissioner General shall issue to each
e-filer an authentication code with instruction on its use.
(4) The e-filer shall adhere to the instruction
referred to under subregulation (3).
Cancellation of 68. The Commissioner General may cancel the

authentication
codes use of an authentication code by an e-filer where-
(a) the authentication code is considered to be
ineffective and a new authentication code has
been developed to replace it;
(b) the authentication code is known by
unauthorised persons and is no longer a secret
code;
(c) the authentication code is incompatible to
features developed in the system; or
(d) any other reasonable cause.
(b) Electronic Filing of Documents
Office hours 69.-(1) The Commissioner General’s offices

shall, for the purposes of e-filing, be open every day.
(2) The time limit for the Commissioner General
to act on e-filing shall be the same as the time limit for
him to act on filings made in paper form.
(3) E-filings shall be considered to have been
received by the Commissioner General where the
requirements of section 34(2) of the Act have been
complied with.
(4) Where e-filings are received on Saturday,
Sunday or on public holidays, such filings shall be
deemed to have been received on the next business day.
(5) Communications from the Commissioner
39
Gn. No. 101(contd.)
General to electronic filers shall be considered to have

been received when the requirements of section 34(4) of
the Act have been complied with.
Documents for 70.-(1) The following documents shall be filed by

e-filing
the tax payer to the Commissioner General and from the
Commissioner General to the tax payer electronically:
(a) form-ITX200 a Statement of Estimate or
Revised Estimate of Tax Payable by
Instalment Made by an individual;
(b) form-ITX201 a Return of Income Made on
Behalf of an individual;
(c) form-ITX202 a Statement of Estimate or
Revised Estimate of Tax by instalment
made by an entity;
(d) form-ITX203 a Return of Income on Behalf
of an Entity;
(i) form-ITXSP1 a Financial
Information on Mining;
(ii) form-ITXSP2 a Financial
Information on General Insurance
Business;
(iii) form-ITXSP3 a Financial
Information on Life Insurance
Business;
(iv) form-ITSPX4 a Financial
Information on Clubs or Trade
Associations Business;
(v) form-ITSP5 a Financial
Information on Realisation of an
Investment Asset( interest in land
and building shares and security in
a corporation); and
(vi) form-ITXSP6 a Financial
Information on Realisation of Asset
Excluding Shares and Securities in
Corporation or Trading Stock;
(e) form-ITX204 a Declaration of Gain From
Realisation of an Interest in Land or
Buildings;
(f) form-ITX206 a Notice of Confirmation of
Assessment;
(g) form-ITX207 a Notice of Issuance of Non-
Agreed Amended Assessment;
(h) form-ITX208 a Corporate or Personal Income
Tax-Notice of Penalty;
(i) form-ITX209 the Acknowledgement of
Notice of Objection;
40
Gn. No. 101(contd.)
(j) form-ITX215 a P.A.Y.E. Statement and

Payment of Tax Withheld;
(k) form-ITX216 a Notification of Lumpsum
Payment;
(l) form-ITX217 Notification of Tax on
Lumpsum Payment;
(m) form-ITX218 P.A.Y.E Certificate or Interest;
(n) form-ITX220 Skills and Development Levy
Employer’s Half Year Certificate;
(o) form-ITX221 P.A.Y.E Notice of Penalty;
(p) form-ITX230 a Statement of Payments
Subject to Withholding Tax;
(q) form-ITX231 a Withholding Taxes-Notice of
Penalty;
(r) form-ITX232 a Certificate or Remittance Slip
in Respect of Withholding Tax on Interest;
(s) form-ITX233 a Withholding Tax Certificate
on Interest;
(t) form-ITX234 which is a Certificate or
Remittance Slip in Respect of Withholding
Tax on Services;
(u) form-ITX235 a Shipping Tax Notice of
Assessment;
(v) form-ITX236 a Statement of Payments
Subject to Shipping Tax;
(w) form-ITX273 a Notification on Irregularity in
Tax Return;
(x) form-ITX274 a Reminder Letter for
Submission of Tax Return;
(y) form-ITX275 a Final Reminder Letter for
Submission of Tax Return;
(z) form-ITX400 a Tax Demand Notice;
(aa) form-ITX404 an Agency Notice;
(bb) form-ITX406 a Cancellation of Agency
Notice;
(cc) form-ITX407 a Warrant of Distress;
(dd) form-ITX412 An Undertaking to Keep the
Goods and Chattels Distrained;
(ee) form-ITX416 a Uncollectible Tax for Write-
Off or Abandonment;
(ff) form-ITX420 An Authority to Refund;
(gg) VAT Monthly Tax Return;
(hh) VAT Amended Tax Return;
(ii) Jeopardy assessment;
(jj) Notice of penalty;
(kk) Notice of Adjusted Assessment;
(ll) Notice of Assessment of Interest;
(mm) Notification on irregularities in the Tax
41
Gn. No. 101(contd.)
Return;
(nn) Reminder Letter for Submission of Tax
Return; and
(oo) Tax Clearance Certificate.
(2) The Commissioner General shall prepare an
electronic format of the documents mentioned in
subregulation (1) and avail them on the Tanzania
Revenue Authority website for use by electronic filers.
(3) The formats in subregulation (1) shall be
assigned with a specific number which must be quoted
by the e-filer.
Manner of 71.-(1) An e-filer may e-file documents in the

transmission of
electronic system by either direct transmission or through an
documents authorised e-file provider.
(2) A transmission is said to be direct when an e-

filer files to or receives e-file documents from the system
without passing through the services of e-file provider.
Issue of 72.-(1) The Commissioner General shall, on

electronic
document receipt of electronic document from an e-filer, assign a
numbers unique number to be known as an electronic document
number on the document for purposes of identifying such
document from other electronic documents.
(2) The Commissioner General shall, after
assigning an electronic document number, issue an
electronic note acknowledging receipt of an e-filer’s
document and inform the e-filer on the electronic
document number assigned to the document.
(3) The e-filer shall quote the electronic
document number assigned under subregulation (2) in any
subsequent document referring to the document
acknowledged to have been received in subregulation (2).
(c) Appointment of Authorised Agent Bank
Appointment of 73.-(1) The Commissioner General may, on

an agent bank
application by a registered commercial bank, appoint
such bank to be an authorised agent bank for purposes of
collecting taxes.
(2) The Commissioner General shall, in
appointing the agent bank, ensure that the appointed agent
bank is competent, efficient and can effectively provide
better services to the taxpayers with due regard to the
principles of best practices on tax administration.
(3) The Commissioner General may refuse to
appoint a bank as an agent bank where he is satisfied that-
42
Gn. No. 101(contd.)
(a) the bank has furnished false and misleading

information;
(b) the bank has been found to be incompetent;
(c) the bank in itself is not a compliant taxpayer;
and
(d) there is any other reasonable cause to refuse
such appointment.
(4) The Commissioner General shall, after
appointing a bank, enter into an agreement with the bank
for the provision of e-payment services.
(5) The appointed agent bank shall be an agent of
the Commissioner General and shall on instruction
receive payments of taxes from taxpayers identified by
the Commissioner General and transfer such monies to
the Commissioner General’s bank account at the Bank of
Tanzania.
Persons eligible 74.-(1) The following persons shall be eligible for

for e-payment
e-payment of taxes-
(a) persons categorised by the Commissioner
General as large taxpayers;
(b) registered tax consultants who act on behalf
of taxpayers;
(c) registered e-file providers; and
(d) any other person appointed as such by the
(2) A person who is eligible for e-payment shall
continue to use e -payment system unless the
Commissioner General or an order of the Court or
Tribunal otherwise directs.
Electronic 75.-(1) The Commissioner General may instruct

Payment
an agent bank to receive e-payments of taxes from
taxpayers and transfer such payments to the
Commissioner General’s bank account at the Bank of
Tanzania.
(2) The agent bank shall, where a taxpayer e-pays
taxes to agent bank, transfer the amount paid to the
Commissioner General’s bank account on the same day.
(3) The agent bank shall, after the taxpayer has e-

paid the taxes due, issue a confirmation number to the
taxpayer and Commissioner General signifying that the
taxpayer’s account has been debited electronically for
purposes of paying a tax liability.
(4) The Commissioner General shall issue an
acknowledgement of receipt of payments to the taxpayer
to confirm that the tax payment has been credited to the
43
Gn. No. 101(contd.)
Commissioner’s account after the agent bank has

transferred the payment to the Commissioner General’s
account at the Bank of Tanzania and a confirmation from
the Bank of Tanzania is received.
(5) The agent bank shall provide guidelines and
instructions to the taxpayer on the procedures of e-
payment of taxes.
(6) The guidelines and instruction provided under
subregulation (5) shall, among other things, include the
demand for the-
(a) Taxpayer Identification Number of a tax
payer;
(b) name and address of a tax payer;
(c) type of tax liability;
(d) date of payment;
(e) period of tax liability;
(f) year of tax liability; and
(g) tax assessment number.
Transfer of 76.-(1) An authorised agent bank shall ensure that

taxes
all e-payments effected by taxpayers in a particular
working day are transferred to the account of the
Commissioner General at the Bank of Tanzania.
(2) In these Regulations a working day
constitutes the period between 8:00 am to 5:00 pm of
Commissioner General’s office hours.
(d) Rectification of Errors
Rectification of 77.-(1) Where an e-filer detects any error after

e-documents
filing an e-document in the system, he shall re-file an
amended document within the time limit provided for
under the tax law.
(2) Where the Commissioner General has acted
on the document filed by the e-filer and made a decision
thereon, the e-filer is prevented from making any
correction of errors he has detected on the e-document.
(3) Where Commissioner General discovers an
error on the e-document after issuing a decision, he may,
within a period of five years from the date of the decision
correct the error and inform the taxpayer of such a
correction.
System failure 78.-(1) Where the system has temporarily broken

down due to power failure or any technical reasons, an e-
filer who is due to file a document on a day when the
break down took place shall file his document in the
following working day.
44
Gn. No. 101(contd.)
(2) Where the break down in the system persists

for a period of more than seven days, the Commissioner
General may direct e-filers, through a notice published in
the local media, to submit their documents in paper form
for a period he deems fit.
(3) Where an e-filer fails to send documents
electronically due to system failure, he may file paper
documents which includes-
(a) an explanation of why the paper documents
are being filed after due date;
(b) a copy of the reject notification;
(c) the e-case number assigned by Tanzania
Revenue Authority help desk; and
(d) a brief history of actions taken in trying to
send the electronic document.
(e) Maintenance of Secrecy
E-file provider 79. An e-file provider authorised in these

Regulations shall be regarded as a person engaged by the
Tanzania Revenue Authority to provide assistance to the
Tanzania Revenue Authority and shall comply with the
duty of confidentiality imposed under section 21 of the
Act.
(f) Offences and Penalties
Offence in 80. A person who after becoming eligible for e-

relation to
registration filing registration fails to register as an e-filer under these
Regulations commits an offence and on conviction, shall
be liable to a fine of 15 currency points or to
or to both.
Offence in 81. E-file provider who discloses information of

relation to
maintenance of taxpayers contrary to the Act or these Regulations
secrecy commits an offence and on conviction shall be liable to a
fine of 20 currency points or to imprisonment for a term
of not less than one year, or to both.
General offence 82. A person who contravenes these Regulations,

where no offence is specifically provided for, commits an
offence and upon conviction shall be liable to a fine of
150 currency points or to imprisonment for a term of not
less than six months, or to both.
Penalty for 83. An agent bank who fails to transfer e-

failure to
transfer payments to the Commissioner General’s account with
45
Gn. No. 101(contd.)
payment the Bank of Tanzania within the period specified in these

Regulations shall be liable to a penalty of 40 currency
points for each day the transaction is delayed.
PART VIII
DISTRAINT OFFICERS AND AGENTS
Appointment of 84.-(1) The Commissioner General may appoint,

distraint
officers and in such numbers and for such areas as the Commissioner
agents General thinks fit, distraint officers to:
(a) serve notices under section 61 of the Act;
(b) take possession and sell charged assets of a tax
debtor on behalf of the Commissioner General
under section 62 of the Act; or
(c) exercise such other powers of the
Commissioner General under section 61,62 or
64 of the Act as he may in writing specify.
(2) The Commissioner General may appoint, in
such number and for such areas as he thinks fit, “distraint
agents” to assist distraint officers in fulfilling the tasks
assigned to them under these Regulation.
(3) A person shall not be appointed as a distraint
agent unless the Commissioner General is satisfied that,
that person:
(a) is of good repute and financial standing;
(b) is a court broker or otherwise qualifies to be
appointed as a court broker;
(c) has contracted a policy of insurance in an
adequate sum against theft, damage and
destruction by fire of any charged assets that
may be placed in the individual’s custody; and
(d) has furnished adequate security, in the form
and amount to be specified by the
Commissioner General, against the
individual’s action as distraint agent.
(4) The Commissioner General may terminate or
vary, in any respect, the terms of appointment of any
distraint agent or officer at any time and without
assigning a reason for such termination or variation.
Conduct 85.-(1) A distraint agent appointed under

distraint agents
and officers regulation 84 shall issue, to the tax detor, a distress
warrant prescribed in the Eighth Schedule to these
Regulations.
(2) A distraint agent when taking or keeping
charged assets shall undertake the following-
(a) ensure safe custody of the assets and be
personally liable to pay the value of any such
46
Gn. No. 101(contd.)
assets that are destroyed, damaged or lost

while in the individual’s custody; and
(b) when executing any instructions to take
possession and sell charged assets:
(i) not exceed those instructions and any
limitations specified therein;
(ii) comply with the provisions of section
61 of the Act; and
Cap. 20 (iii) to the extent the assets inconsistent
with section 61 of the Act, comply
with the provisions of the Civil
Procedure Act relating to execution of
decrees by attachment and sale, as if
the instructions were an attachment
order made by a court.
(3) Distraint agents and officers shall be bound by
any directions that the Commissioner General issues for
regulating their conduct in exercising powers under
section 61or 62 of the Act.
(4) Where a distraint agent has been appointed to
a distraint officer, the agent shall, in exercising the
agent’s functions as such, follow the instructions of the
officer to the extent they are not inconsistent with the
requirements of subregulation (1) or directions issued
under subregulation (2) of this regulation.
(5) Where a distraint agent is convicted of an
offence involving fraud, dishonesty, misconduct or
negligence in connection with agent’s functions as such,
the court may order the forfeiture of the agent’s security
referred to in regulation 84(3)(d).
Cap. 20 (6) Any forfeiture under subregulation (5) shall
Act No.10 of
2015 be made in accordance with the provisions of the
Criminal Procedure Act, as though the security were a
recognisance for the purposes of that Tax Administration
Act.
Service of 86.-(1) In serving a notice under section 61 of the

notice under
section 61 Act upon a tax debtor that is an individual, a distraint
officer shall use the officer’s best endeavours to serve the
notice upon the individual in person.
(2) Where the best endeavours of a distraint
officer fail under subregulation (1) or in serving a notice
under section 61 of the Act upon a tax debtor that is not
an individual, the distraint officer may use any of the
methods of service provided for in section 33(1) of the
Act.
(3) Where a tax debtor is served with a notice
under section 61(2) of the Act:
47
Gn. No. 101(contd.)
(a) in the case of a debtor that is an individual

served in person, the individual shall endorse
an acknowledgement of service on a copy of
the notice stating the time, date and place of
service; or
(b) in any other case, the distraint officer shall
endorse a copy of the notice stating the time,
date, place and method of service and, where
relevant, the name and address of the person to
whom the notice was handed over.
Access to 87.-(1) In exercising powers of entry section
premises in
taking 62(3)(c) of the Act, a distraint officer shall not break open
possession any outer door of a dwelling house, unless he reasonably
believes that the house is occupied by the tax debtor and
he refuses or in any way prevents access thereto.
(2) Where a distraint officer has gained access to
a dwelling house in accordance with subregulation (1),
the officer may break open the door of any room of the
house in which the officer has reason to believe assets of
the tax debtor are located.
(3) Where in exercising the powers under section
62(3)(c) of the Act, a male distraint officer seeks to enter
a room in a dwelling house that is occupied by a woman,
he shall give the woman notice and reasonable time to
withdraw, after which the officer may enter the room for
the purpose of seizing any asset of the tax debtor therein.
(4) A woman shall not be searched except by a
fellow woman.
Procedure after 88. Where a distraint agent takes possession of

taking
possession charged assets under the instruction and in the presence of
the distraint officer, the agent shall:
(a) prepare an inventory of the assets;
(b) provide the tax debtor with a receipt for the
goods and a copy of the inventory;
(c) provide for safe custody of the assets,
including in the case of livestock, transport
and feeding; and
(d) forward to the Commissioner General a report
containing:
(i) the inventory of the assets;
(ii) the value of each asset as estimated by
the officer;
(iii) in the case of moveable tangible assets,
the address at which the assets are kept
pending sale; and
(iv) the arrangements, if any, made or to be
made for the sale of the assets.
48
Gn. No. 101(contd.)
Return of goods 89. Where:

upon payment
of tax debt (a) a distraint agent takes possession of the assets
of a tax debtor; and
(b) prior to the sale of those assets the charge over
those assets is released by reason of payment
meeting the requirements of section 61(5) of
the Act,
the Commissioner General shall inform the agent of the
release and the agent shall forthwith restore the assets to
the debtor’s possession and notify in writing the
Commissioner General of the restoration.
Distraint 90.-(1) A distraint agent shall be entitled to charge

agent’s fees
fees and remuneration specified in the Nineth Schedule to
these Regulations.
(2) For the avoidance of doubt, the fees and
remuneration payable under subregulation (1) are in
respect of a charge and sale for the purposes of sections
61 and 62 of the Act.
Agency Notice 91.-(1) In executing powers under section 67 of

under section
67 the Act, the Commissioner General shall serve an Agency
Notice to the third party debtor who owes money to the
tax payer.
(2) The Agency Notice referred to under
subregulation (1), shall be as set out in the Tenth
Schedule to these Regulations.
PART IX
DISPUTE RESOLUTION REGARDING TAX DECISIONS
Objection to tax 92.-(1) A person may object a tax decision made
decision
by the Commissioner General under any tax law in
accordance with section 51 of the Act.
(2) An objection to a tax decision shall be made

to the Commissioner General in a prescribed form set out
in the Elev
(3) Where the Commissioner General decides to
extend time under section 51(3) of the Act such
extensions shall not exceed a period of thirty days.
Payment of tax 93.-(1) The payment of any tax not in a dispute or
one third of the assessed tax shall be made on or before
the due date for lodging the objection.
(2) Where a person has lodged a notice of
objection without paying the tax referred to under section
51(5) of the Act, the Commissioner General shall not
admit the objection and the objection shall be deemed to
49
Gn. No. 101(contd.)
have not been filed.

(3) The provision of subregulation (2) shall not
apply to an objection which does not relate to assessment
of tax or a notice of liability to pay tax.
(4) Where, in any circumstances:
(a) the objection relates to assessment of tax or
any liability to pay tax;
(b) the time limit to lodge the objection has
expired; and
(c) no extension of time to object the tax decision
has been lodged,
the Commissioner General shall be entitled to recover the
tax.
(5) The Commissioner General’s decision to
recover tax under subregulation (4) shall not be
subject to objection referred to under section 51 of
the Act.
Extension of 94. The application for extension of time to lodge
time to lodge
notice a notice of objection shall be made:
(a) within seven days before the expiration of the
time limit for lodging the notice of objection;
and
(b) in the prescribed form set out in the Twelveth
Application for 95. An application for waiver of payment of tax
waiver of
payment referred to under section 51(5) of the Act shall be made
within fifteen days before expiration of the time limit for
lodging the notice of objection.
Application for 96. The Commissioner General shall, on or before

time to
determine a expiration of objection time for lodging objection,
waiver determine the application for waiver of payment of the
tax.
PART X
PUBLICATION OF OFFENDERS
Obligation to 97.-(1) Any person who is liable to pay tax under
pay tax on due
date any tax law shall pay such tax on or before the due date as
provided for under the relevant law.
(2) Any person who-
(a) fails to pay tax after being notified by the
Commissioner General more than twice of his
obligation to pay the due date tax;
(b) have been convicted of an offence under a tax
law and the time for appeal against such
conviction has expired; or
(c) within two years has thrice committed
compounding offence, shall be published in a
50
Gn. No. 101(contd.)
newspaper or any media of a wide circulation

within the United Republic of Tanzania.
subregulation (2), the Commissioner General may publish
list of offenders as he may deem proper.
Particulars to be 98. Where the Commissioner General publishes a

published
list of offenders under regulation 97(3) he may specify
the following:
(a) the name, Taxpayer Identification Number and
the address of a tax payer;
(b) the offence committed;
(c) the period during which the offence
committed;
(d) the amount of tax involved; and
(e) particulars of any fine or sentence imposed.
PART XI
COMPOUNDING OF OFFENCE
Notice of 99.-(1) Where the Commissioner General

offence
reasonably believes that a person has committed an
offence under the Act, he shall serve such person with a
notice of offence as set out in the Thirteenth Schedule to
these Regulations.
(2) The notice of offence shall contain the
following particulars:
(a) name and address of the offender;
(b) Taxpayer Identification Number;
(c) particulars of the offence committed;
(d) period within which the offender admits in
writing under section 92 of the Act and
accepts the proposed terms of compoundment;
and
(e) any other information the Commissioner
General may deem fit.
Request by an 100.-(1) A person who has been served with a

offender
notice of offence under regulation 99, may request the
Commissioner General for the offence to be compounded
in terms of section 92 of the Act.
(2) The request shall be made within seven days
from the date of service of the notice of offence and shall
be in the form prescribed in the Fourteenth Schedule to
these Regulations.
(3) The request under this regulation shall be
accompanied by a written statement of admission of the
offence committed and acceptance of terms and
51
Gn. No. 101(contd.)
conditions of compounding the offence including fine

imposed under the Act.
(4) The Commissioner General shall determine
the request within thirty days from the date of the
application and shall, forthwith, issue a compounding
order in the form set out in the Fifteenth Schedule to these
Regulations.
Determination 101. Where the Commissioner General

of fine
compounds an offence under section 92 of the Act he
shall, in determining the sum of money to be paid by a
person who committed the offence, consider the fine
imposed under the Act.
Institutional of 102. Where the Commissioner General has issued

criminal
proceeding a notice of offence under regulation 99 and the offender
has not applied for the offence to be compounded within
the prescribed time, the Commissioner General shall
institute criminal proceedings.
Issuance of tax 103.-(1) Every application for renewal of a

clearance
certificate business licence issued under the Business Licensing Act,
Cap.208 shall be accompared by Tax Clearance Certificate issued
(2) The Tax Clearance Certificate issued by the
Commissioner General shall be as set out in Sixteenth
Forms 104. Forms to be used under these Regulations

shall be determined by Commissioner General.
Revocation of 105.-(1) The Value Added Tax (Electronic Fiscal

GN Nos.192 of
2010, 241, Devices) Regulations, 2010, the Excise (Management and
242 and 243 Tariff), General Electronic Filing and Payment
of 2011 and Regulations), 2011, the Value Added (General Electronic
389 of 2012
Filing and Payment) Regulations, 2011, the Income Tax
General Electronic (Filing and Payment) Regulations,
2011 and the Income Tax (Electronic Fiscal Devices)
Regulations, 2012 are hereby revoked.
GN No.464 (2) Part II on the Registration and Regulations of

of 2004
Tax Consultants under the Income Tax Regulations, 2004
is hereby revoked.
________
SCHEDULES
52
Gn. No. 101(contd.)
________
53
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54
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55
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56
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57
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58
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59
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60
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61
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62
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63
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65
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66
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67
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68
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__________
FOURTH SCHEDULE
__________
(Made under regulation 31(1))
__________
CERTIFICATION ELECTRONIC FISCAL DEVICE SUPPLIERS APPROVAL PROCEDURE
For purpose of Suppliers Registration and Certification and EFD
licensing, the following documentation and process shall be adopted before the
machine is licensed and supplier is certified by the Commissioner General:
(a) detailed specification of the machines supplier plans to introduce
in the market, in compliance with the specification described
under these Regulations 2015;
(b) name of the manufacturers of the machines and brief history;
(c) certificate from the manufacturers or importers;
(d) names of countries where the machines have been successfully
operating;
(e) brief explanation of security features for software and hardware;
(f) information on whether the EFD can securely interface with
taxpayers systems in case a taxpayer is already using other
machines and capable of transmitting information to TRA central
database;
(g) brief back ground of supplier's business and experience in dealing
with the machines;
(h) supplier's detailed training program for the operation and
programming of the machines, the length of time required for the
training and the training fees, if any;
(i) the technical, maintenance and repair service that the supplier will
provide and the replacement parts supplier shall keep in their
inventory;
(j) the amount of finance the supplier plans to allocate to the
project;
(k) expected selling price for the machines;
(l) the guarantee supplier will provide in case of malfunction;
(m) supplier's bankers;
(n) list of qualified technical staff capable of performing periodic
maintenance;
(o) any other relevant information the supplier's may wish to include
in the business plan; and
(p) the proposal shall be accompanied with the following documents:
(i) operation and maintenance catalogues;
(ii) photographs or block diagram;
(iii) component lists;
(iv) descriptive reports and security features write-up
sample of all documents printed by the machine; and
(v) certificate of the safety for the electronic tax register
or printer.
69
Gn. No. 101(contd.)
_________
FIFTH SCHEDULE
_________
(Made under regulation 34(2)(a))

__________
TECHNICAL SPECIFICATIONS OF ELECTRONIC FISCAL DEVICES
PART I
(GENERAL TECHNICAL REQUIREMENTS)
1. The Electronic Fiscal Device shall have the following

general technical features:
(a) language support: all information technologies shall
provide support for English specifically, all display
technologies and software must be ISO certified;
(b) dates: all information technologies shall properly
display, calculate and transmit date data, including, but
not restricted to 21st Century date data;
(c) electrical power: all active equipment shall have in-
built power adapter or external power adapter to
operate on: voltage range and frequency range of AC
220v +/- 20v, 50Hz - 60Hz to 6, or +24 all active
equipment shall include power plugs in British
standard;
(d) environmental: unless otherwise specified, all
equipment shall operate in environments of
temperature, humidity and dust conditions of, -10 to
+60 degrees centigrade, 20-80 percent relative
humidity and 0-40 grams per cubic meter of dust; and
(e) safely:
(i) unless otherwise specified, all equipment shall
operate at noise levels no greater than 65
decibels; and
(ii) all electronic equipment that emit
electromagnetic energy shall be certified as
meeting emission standard; US FCC class B
or EN 55022 and EN 50082-1 or the
equivalent.
PART II
HARDWARE SPECIFICATIONS
Physical features 2. The Electronic Fiscal Device shall have the following
physical features:
(a) a Fiscal Memory in-built in Raisin Epoxy that cannot
be erased by mechanical, chemical or electromagnetic
interference;
(b) a screw with a scalable top that can be sealed with lead
or wax and sealed with a unique seal issued to the
supplier. The machine shall not be able to be opened,
unless the seal is broken and the screw removed;
(c) a port preferred USB and ETHERNET or RS 232 ports
70
Gn. No. 101(contd.)
that can facilitate connection to the computer;

(d) display screen showing the inputs and output of the
Electronic Fiscal Device to the user and customer as
well;
(e) display screen capable of taking up to 13 digits
inclusive of 2 decimal places;
(f) back-up battery which can go for at least 48 hours
without external power supply or can use external
battery in areas without electricity; and
(g) a real time clock.
Electronic 3. The Electronic Fiscal Device shall have the following

Journal Electronic Journal capabilities:
capabilities
(a) Multi-Media Card Electronic Fiscal Journal or Signal
Device Electronic Fiscal Journal that records all the
transactions and other information that are printed on
the Electronic Fiscal Device;
(b) first Signal Device Electronic Fiscal Journal shall
activate the start of fiscalisation and hence begin
recording the sales data and produce fiscal receipts
without which a machine cannot function;
(c) the activated Electronic Fiscal Device shall send a
message to the system for registration to enable it send
the daily Z sales report. The message shall contain at
least serial number, date and time of activation, and
licence number of the Electronic Fiscal Device;
(d) the Electronic Journal Data shall neither be deleted nor
reused;
(e) the Electronic Fiscal Journal shall not be reused when
it is full;
(f) the Electronic Fiscal Devices shall record the data as
from the date when the electronic journal was last
updated and keep a record of all previous changes;
and
(g) the Electronic Fiscal Journal can be moved to a card
reader to allow viewing of the transactions details
stored.
The data inside Electronic Fiscal Journal is automatic managed in a
read-only.
Fiscal memory 4. The Electronic Fiscal Device shall have the following
capabilities f iscal memory capabilities. The fiscal memory shall record the
following data:
(a) the date and time of commencing and ceasing of daily
operations;
(b) the EFDs identification number. This is a unique
number that identifies the user and the EFD itself;
(c) the tax rates assigned to the description of goods and
services;
(d) the value of the sales without the tax, the value of sales
exempted from tax divided into categories of
individual tax rates, total amount of tax and total
amount of the sales, including tax;
(e) the serial numbers and the dates for the resetting of the
report every twenty four hours;
(f) the numbers and dates of resetting of the register
71
Gn. No. 101(contd.)
memory and the information on the initiation of

resetting and the methods of its performance;
(g) all amendments, corrections and cancellations;
(h) a minimum of 2,400 daily Z sales reports;
(i) reconnection reports each time the fiscal memory is
disconnected; and
(j) the recorded data in the memory and record that data
in the control paper roll electronic fiscal journal.
Printing 5. The Electronic Fiscal Device shall have the following

capabilities printing capabilities:
(a) print daily, monthly and annual reports;
(b) print the sales records from its memory as per
standard time units (day, month, year);
(c) automatic self generation of daily Z reports every 24
hours;
(d) print on every receipt a TRA Logo with a non-
standard font;
(e) print data recorded in the memory and by commands
given through the keyboard;
(f) inserting the unique licence number of the Electronic
Fiscal Device on each issued fiscal receipt;
(g) use of fiscal paper and ink with ultra violet TRA Logo
made in a unique, non-standard form on the
Electronic Fiscal Device in order to allow inspectors
to identify genuine fiscal receipts;
(h) reprint a fiscal receipt or any other document in case
of disconnection or paper jam;
(i) can easily replace paper rolls;
(j) equipped with sharp paper cutters;
(k) use either English or Kiswahili language.
Security and 6. The Electronic Fiscal Device shall have the following
reliability security and reliability:
(a) password that will be uniquely used by users and the
facility to change password. The minimum length of
the password must be 6 digits;
(b) shall be registered on protected memory and not
modified;
(c) shall be kept free from computer virus attack;
(d) has internal authentic data management;
(e) has intrinsic protection against unauthorised actions;
(f) has application upgrades that run independently
without confronting security functions;
(g) can automatically save configured data and records on
permanent memory;
(h) can automatically handle electronic journal memory of
all sorts;
(i) has rechargeable internal batteries as well as power
supplies;
(j) can print Z sales report before any configuration
change;
(k) cannot allow update of stored data or reverse of
transactions; and
(l) has unique serial number from the manufacturer
allocated per country, in this case, a unique serial
72
Gn. No. 101(contd.)
number that can only be used in Tanzania not

elsewhere.
Connectivity 7. The Electronic Fiscal Device shall have the following

connectivity-
(a) internal GPRS modem that allows transmission of
data upon every daily Z closure to TRA over GSM
Network using SIM cards issued by approved GSM
network provider by TRA and encrypted with a
unique algorithm;
(b) all Z data shall be transmitted to and confirmation
received from the system. The EFD shall be capable
of re-transmitting the "Z" report in case a network
failure occurs; and
(c) shall allow status queries to be made using the GPRS
modem from the Commissioner General and be able to
transmit requested information on transaction and
statistics immediately upon request.
A detailed exhaustive description or the protocol shall be
provided and secured with unique encrypted codes.
Programming 8. The Electronic Fiscal Device shall have the following

capabilities programming capabilities:
(a) allow programming of taxes with only 20 changes and
header only 10 changes.
The changes shall be recorded on electronic fiscal memory;
(b) allow configuration in the Electronic Fiscal Device
possible via a connected keypad and through a standard
personal computer;
(c) allows programming of at least 6 different tax codes;
(d) allows date format for all printed documents to be in
the form of DD-MM- YYYY:HHMMSS;
(e) shall not erase the programmed and recorded data
when the internal battery of the machine becomes weak
or discharged completely;
(f) shall allow direct printing or all recorded data on both
fiscal memory and electronic journal from the
Electronic Fiscal Device using a keypad device or
viewing and printing from a standard personal
computer by connecting the device using a personal
computer interface such as USB, RS232 or Ethernet;
and
(g) shall not reverse the Electronic Fiscal Device dates and
time less than last transactional date.
Devices 9. The Electronic Fiscal Device shall have the following

compliance device compliance:
(a) approved by international recognised bodies, and
evidence shall be provided to the Commissioner
General for the accreditation of such bodies prior to
approving the use of such devices in Mainland
Tanzania;
(b) certified as relevant device for performance of work
intended.
A certificate with full annexes of all tests performed on
the Electronic Fiscal Device and results thereon shall
be submitted to the Commissioner General for
73
Gn. No. 101(contd.)
approval; and
(c) supplied with its manual, software, accessories and all
necessary documentations.
PART III
FISCAL MANAGEMENT SOFTWARE
Fiscal 10.-(1) Fiscal management software is intended to run on

management the Electronic Fiscal Device system that shall be used to receive all
software transactions or Z-reports from all Electronic Fiscal Devices and
generate various required reports.
The software shall as minimum have the following features:
(a) architecture requirement shall be able to run in 64x bits
servers;
(b) operating System Platform Requirement:
(i) shall be able to run in either Linux or
Windows platform;
(ii) shall be a web based, application to enable
Commissioner General’s officers access
central server remotely;
(c) database requirement shall be able to connect on the
oracle 10g database;
(d) interface requirement shall be able to interface with the
system running on the above mentioned platforms and
database;
(e) security requirement shall have user management
console and authenticate Commissioner General
officers on login;
(f) operational requirements:
(i) the software shall be capable of browsing and
connecting to an electronic journal of any
fiscal device in the network and retrieve in a
read-only mode the transactions entered;
(ii) shall allow the Commissioner General’s
officers to change tax rates to all Electronic
Fiscal Devices centrally as required by the tax
laws; and
(iii) shall allow Commissioner General’s officers
to produce customised reports; and
(g) operational reports.
(2) The fiscal software shall allow Commissioner
General’s officers to produce the user defined reports as follows:
(a) architecture requirement: shall be able to run in 64x
bits servers;
(b) operating system platform requirement:
(i) shall be able to run in either Linux or
Windows platform; and
(ii) shall be a web based application to enable
Commissioner General's officers access
central server remotely.
(c) database requirement: shall be able to connect on the
oracle 109 database;
(d) interface requirement: shall be able to interface with
the system running on the above mentioned platforms
and database;
(e) security requirement: shall have user management
console and authenticate Commissioner General’s
74
Gn. No. 101(contd.)
officers on login; and

(f) operational requirements: the software shall be capable
of:
(i) browsing and connecting to an electronic
journal of any Electronic Fiscal Devices in the
network and retrieve in a read-only mode the
transactions entered;
(ii) shall allow the Commissioner General's
officers to change tax rates to all Electronic
Fiscal Devices centrally as required by the
tax laws;
(iii) send a confirmation message to newly
activated devices to enable them send daily Z
report; and
(iv) allowing Commissioner General's officers to
produce customised reports.
Operational 11.-(1) The fiscal software shall allow Commissioner

reports General's officers to produce the user defined reports described as
follows:
(a) daily gross sales: the daily report shall contain the
following for any given trader:
(i) serial number of the transaction;
(ii) location of the taxpayer;
(iii) user Identification Number of the Electronic
Fiscal Device;
(iv) Taxpayer Identification Number (TIN) of the
customer;
(v) VAT Registration Number VRN), if any;
(vi) discounts, if any;
(vii) net value;
(viii) VAT rate;
(ix) VAT amount; and
(x) total gross sales and cumulative totals by
distinguishing between taxable, exempt and
zero rated.
(2) The system shall allow the user to filter the daily report
according to taxable, exempt, zero rated sales or any required label.
Weekly gross 12. The weekly gross sales shall contain daily gross sales
sales (Z daily transaction records).
Monthly gross 13. Monthly gross sales shall contain daily gross sales (Z
sales daily transaction records) with weekly subtotals.
Annual gross 14. The annual gross sales shall contain daily gross sales
sales (Z daily transaction records) with monthly subtotals.
Number of 15.-(1) The Electronic Fiscal Devices interruption report

Electronic Fiscal shall contain the following information:
Device (a) serial numbers of Electronic Fiscal Devices
interruptions
interventions;
(b) number of intervations;
(c) licence number of the machine intervened;
(d) serial number of the machine disconnected;
(e) number of disconnections;
(f) number of electronic journal replacement;
75
Gn. No. 101(contd.)
(g) date and time;

(h) type of errors and number of errors; and
(i) receipts or invoices in which errors occurred; the report
shall be able to distinguish between disconnections,
errors, change of name and interventions to the device.
(2) The system shall allow the user to filter report
according to taxable, exempt, zero rated sales or any required label.
Daily, monthly 16. Number of receipts or invoices issued, sales made in

and annual terms of taxable, zero rated and exempt supplies.
comparable
report by sector
and location
Daily, monthly 17. Daily, monthly and annual comparable report by

and annual products or items shall contain:
comparable (a) number of receipts or invoices issued, sales made in
report by
terms of taxable, zero rated and exempt supplies; and
products or
items
(b) the comparable report by sector, location, and item or
product as referred in appendix Ill, IV and V
respectively, shall distinguish between taxable, exempt
and zero rated supplies and shall contain the following
information-
(i) date or period selected for comparison;
(ii) number of receipt or invoice issued;
(iii) sales made; and
(iv) total and cumulative totals.
Comparison 18. The comparison report between the amount declared in

between VAT monthly return and Electronic Fiscal Devices sales as referred
amounts in appendix IV shall contain the following information:
declared in vat
(a) sales as per VAT return (taxable, exempt and zero
monthly return
against sales
rated);
(b) sales as per Electronic Fiscal Device (taxable, exempt
and zero rated); and
(c) variance (taxable, exempt and zero rated).
76
Gn. No. 101(contd.)
________
SIXTH SCHEDULE
_________
(Made under regulation 37(1)(b))

_________
PART I
REQUIRED RECORDS AND INFORMATION TO BE GENERATED
BY ELECTTRONIC FISCAL DEVICE
Fiscal 1. The fiscal receipts generated by Electronic Fiscal Device

Electronic shall have the following contents:
Fiscal Device (a) the words: "START OF LEGAL RECEIPT" at the top
receipt
and "END OF LEGAL RECEIPT" at the bottom;
(b) the name and address of the user of the registered
Electronic Fiscal Device;
(c) the VAT registration number of the user of the
(d) Taxpayer Identification Number (TIN) of the user of the
registered Electronic Fiscal Device;
(e) name and address of the purchaser;
(f) the VAT registration number and TIN of the purchaser;
(g) the identification number of the device;
(h) the name, quantity, unit price, item description, tax rate
chargeable on and the value of the recorded sale of
goods or services;
(i) the tax amount payable;
(j) discounts, mark-ups, changes and corrections;
(k) the date and time of issue of the receipt;
(l) the total amount payable, tax inclusive;
(m) daily ascending serial number for a Legal Electronic
Fiscal Device Receipt; and
(n) the fiscal logo.
Electronic 2. The fiscal invoice generated by Electronic Fiscal Device

Fiscal Device shall have the following contents:
Invoice
(a) the name and address of the user of the registered
(b) the VAT registration number of the user of the device;
(c) Taxpayer Identification number (TIN) of the user of the
registered Electronic Fiscal Device;
(d) name and address of the purchaser;
(e) the VAT registration number and TIN of the purchaser;
(f) the identification number of the Electronic Fiscal
Device;
(g) the name, quantity, unit price, item description, tax rate
chargeable on and the value of the recorded sale of
goods or services;
(h) the tax amount payable;
(i) discounts, mark-ups, changes and corrections;
(j) the date and time of issue of the invoice;
(k) the total amount payable, tax inclusive;
(l) daily ascending serial number for a Legal Fiscal Device
Invoice; and
77
Gn. No. 101(contd.)
(m) the fiscal invoice bears electronic signature beneath

after the end of the business transactions.
Daily report 3.-(1) The Electronic Fiscal Device shall generate "Z" daily
transaction report, even where no daily transaction has taken place and
the daily running totals in the working memory give zero.
(2) The information printed on the "Z" report shall be
contained between the phrase "START OF LEGAL RECEIPT and
"END OF LEGAL RECEIPT".
(3) The information to be contained in a daily report ("Z"
Daily transaction record) from Electronic Fiscal Device shall be as
follows:
(a) name or trading name and address of the business;
(b) taxable goods or services;
(c) VAT Registration Number (VRN) and Taxpayer
Identification Number (TIN);
(d) tax offices which assess the taxpayer or users of the
approved Electronic Fiscal Device;
(e) heading "Z" daily transaction report;
(f) the serial number of the Z daily transaction report;
(g) the identification number of the approved Electronic
Fiscal Device, where there is more than one approved
Electronic Fiscal Device in the same out let;
(h) the time and date the “Z” daily transaction report was
generated;
(i) the daily running and cumulative totals, such as:
(i) taxable supplies;
(ii) total gross sales;
(iii) total gross sales, if any; and
(iv) any reports from the tax data memory since the
previous (last) "Z" daily transaction report was
generated stating:
(aa) the number of revenue receipts
generated for the day;
(bb) changes in VAT prices (in details
from .... to ….);
(cc) discounts, mark ups, changes and
corrections;
(dd) number of working memory errors,
name changes (in details from
....to ...);
(ee) number of printer disconnections; and
(ff) number of interventions by authorised
engineer or technician.
(j) the reports from the data memory from when the
approved Electronic Fiscal Device was registered,
including the current tax daily transaction, stating:
(i) the running VAT totals (one for each VAT
rate);
(ii) the total gross supplies the Electronic Fiscal
Device was commissioned; and
(iii) distinguishing between zero-rated, taxable and
exempt supplies.
(aa) number of revenue receipts
generated;
(bb) total number of VAT rate charges;
78
Gn. No. 101(contd.)
(cc)
total number of working memory
errors;
(dd) total number of name changes;
(ee) total number of spontaneous printer
disconnections;
(ff) number of intervention; and
(k) the licence number of the approved Electronic Fiscal
Device.
Monthly 4.-(1) The approved Electronic Fiscal Device shall be

report capable of reading and printing the content of the data memory at all
times by selecting any calendar period (from ..... to .... ) or by
selecting two different "Z" daily transaction record numbers (the first
and the last).
(2) The information to be found in a monthly report shall
include the:
(b) taxable goods or services in respect of VAT and goods
Cap.332 or services in respect of Income Tax Act;
(c) VAT Registration Number (VRN) and Taxpayer
Identification Number (TIN);
(d) tax offices which assess the taxpayer or users of the
approved Electronic Fiscal Device;
(e) heading "Z" Monthly report;
(f) identification number of Commissioner General's
approved Electronic Fiscal Device, where there are more
than one approved Electronic Fiscal Device in the same
out let;
(g) time and date the "Z" daily transaction report was
generated;
(h) for each "Z:" daily transaction record shall contain the:
(i) serial number of the "Z" daily transaction report
and the date it was generated;
(ii) amounts in VAT for the day covered by the
daily transaction report in question (one for
each rate);
(iii) total gross sales covered by the "Z" daily
transaction report in question, distinguishing
between zero-rated, taxable and exempt
supplies;
(iv) number of revenue receipts generated for the
day covered by the "Z" daily transaction report
in question;
(v) number of VAT rate changes for the day
covered by the "Z" daily transaction report in
question;
(vi) number of working memory errors for the day
covered by the “Z” daily transaction report in
question;
(vii) number of name changes for the day covered by
the "Z" daily transaction report in question;
(viii) number of spontaneous printer disconnections
for the day covered by the "Z" daily transaction
report in question; and
(ix) number of interventions by an authorised
engineer or technician;
(i) approved Electronic Fiscal Device tax data memory
79
Gn. No. 101(contd.)
reports for the period in question, stating:

(i) the running VAT totals (one for each
VAT rate);
(ii) total gross sales distinguishing
between zero-rated, taxable and
exempt supplies;
(iii) total number of VAT rate changes;
(iv) total number of working memory
errors;
(v) total number of name changes;
(vi) total number of spontaneous printer
disconnections;
(vii) total number of interventions by
authorised engineer or technician; and
(j) the registration number of the Commissioner General
approved Electronic Fiscal Device.
Annual report 5.-(1) The approved Electronic Fiscal Device must be

possible to read and print a summary report of the content of the tax
data memory at all times by selecting any calendar period (from ...
to ... ) or by selecting two different "Z" daily transaction report
numbers (the first and the last).
(2) The annual report shall contain the following the:
(b) taxable goods or services for VAT;
(c) VAT Identification Number and Taxpayer Identification
Number;
(d) Electronic Fiscal Device;
(e) heading "Annual Report";
(f) identification number of the approved Electronic Fiscal
Device, where there is more than one approved
Electronic Fiscal Device in the same out let;
(g) time and date the "Z" daily transaction report was
generated;
(h) approved Electronic Fiscal Device tax data memory
reports for the period in question, stating the:
(i) running VAT totals (one for each VAT rate);
(ii) total gross revenue distinguishing between
zero-rated;
(iii) taxable and exempt supplies;
(iv) number of revenue receipts generated;
(v) total number of VAT changes;
(vi) total number of working memory errors;
(vii) total number of name changes;
(viii) total number of spontaneous printer
disconnections; and
(ix) total number of "interventions" by authorised
engineer or technician; and
(i) registration number of the Electronic Fiscal Device.
PART II
OPERATIONAL REPORTS
Reports 6. The following reports shall be generated by the system

from the Tanzania Revenue Authority database.
80
Gn. No. 101(contd.)
Daily gross 7.-(1) The daily report shall contain the following
sales information for any given trader the:
(a) serial number of the transaction;
(b) location of the taxpayer;
(c) licence number of the Electronic Fiscal Device;
(d) Taxpayer Identification Number (TIN) of the customer;
(e) VAT Registration Number (VRN), if any;
(f) receipt or invoice number;
(g) items sold;
(h) quantity;
(i) unit price;
(j) values;
(k) date of the transaction;
(l) discounts, if any;
(m) net value;
(n) VAT rate;
(o) VAT amount;
(p) total gross sales and cumulative totals by distinguishing
between taxable, exempt and zero rated; and
(q) sales made in respect of Income Tax.
(2) The system shall allow the user to filter report according
to taxable, exempt or zero rated sales or any required label.
Weekly gross 8. The weekly gross sales shall contain daily gross sales (Z
sales daily transaction records).
Monthly gross 9. Monthly gross sales shall contain daily gross sales (Z
sales daily transaction records) with weekly subtotals.
Annual gross 10. The annual gross sales shall contain daily gross sales (Z
sales daily transaction records) with monthly subtotals.
Number of 11.-(1) The Electronic Fiscal Device interruption report

Electronic shall contain the following information the:
Fiscal Device
(a) serial numbers of Electronic Fiscal Device
interruptions
interventions;
(b) number of interventions;
(c) licence number of the Electronic Fiscal Device
intervened;
(d) serial number of the machine disconnected;
(e) number of disconnections;
(f) number of electronic journal replacement;
(g) date and time;
(h) type of errors and number of errors; and
(i) receipts or invoices in which errors occurred.
(2) The report shall be able to distinguish between
disconnections, errors, change of name and interventions to the
device.
(3) The system shall allow user to filter report according to
taxable, exempt or zero rated sales or any required label.
(4) The sample format of the report shall be as indicated in
Appendix 5.
81
Gn. No. 101(contd.)
Daily, 12.-(1) Daily, monthly and annual comparable report by

monthly and sector shall contain the:
annual (a) number of receipts or invoices issued; and
comparable
(b) sales made in terms of taxable, zero rated and exempt
report by
sector,
supplies.
location and (2) Daily, monthly and annual comparable report by location
products or shall contain the:
items (a) number of receipts invoices issued;
(b) sales made in terms of taxable, z ero rated and exempt
supplies; and
(c) sales made in respect of income tax.
(3) Daily, monthly and annual comparable report by
products or items shall contain the:
(a) number of receipts or invoices issued; and
(b) sales made in terms of taxable, zero rated and exempt
supplies.
(4) Total gross supplies the Electronic Fiscal Device was
commissioned, distinguishing between:
(a) taxable;
(b) exempt;
(c) zero rated supplies; and
(d) sales made in respect of income tax.
(5) The comparable report by sector, location and item or
product shall contain the following information the:
(a) date or period selected for comparison;
(b) number of receipt or invoice issued;
(c) sales made (taxable, exempt or zero rated); and
(d) total and cumulative totals.
Comparison 13. The comparison report between the amount declared in

between VAT monthly return and Electronic Fiscal Device sales shall contain
amount the following information:
declared in
VAT monthly (a) sales as per VAT return (taxable, exempt and zero
return against rated);
sales or (b) sale as per Electronic Fiscal Device (taxable, exempt
amount of and zero rated); and
income tax (c) variance (taxable, exempt and zero rated).
declared
against sales
82
Gn. No. 101(contd.)
_________
SEVENTH SCHEDULE
_________

_________
COST FOR AQUISITION OF ELECTRONIC FISCIAL DEVICIES
1. The costs incurred by a user for the acquisition of an

Electronic Fiscal Device from an approved supplier for the first time
shall be borne by the Government.
2. The cost incurred by taxable person shall be deducted as

input tax in the VAT return.
3.-(1) In the case of a non taxable person the cost shall be

Cap.332 treated as an expenditure deductible under section 11(2) of the
Income Tax Act.
(2) In the case of a presumptive taxpayer the cost shall be
deducted from tax payable, in the year of income in which the
Electronic Fiscal Device is acquired and if not fully deducted, in
subsequent year of income.
83
Gn. No. 101(contd.)
84
Gn. No. 101(contd.)
_______
NINETH SCHEDULE
_______

_______
DISTRAINT AGENTS FEES
PART I
ATTACHMENT OF CHARGED ASSETS
1. For attaching or taking possession of a charged asset

and keeping possession of the same for thirty days or part, when
the sale value or, if the asset is not sold, the distraint officer’s
estimated value of the same:
Value Fees
(a) does not exceed Shs. 200,000/= 5%
(b) exceeds Shs. 200,000/= but does not 3%

exceed Shs. 2,000,000/=
(c) exceeds Shs. 2,000,000/=but does 3%3%
not exceed Shs. 50,000,000/= million
(d) exceeds Shs. 50 million 1%
Provided that, where it is considered necessary to hold the

asset for a longer period the distraint agent shall, in addition to the
fee calculated on the basis of this paragraph, be reimbursed for the
additional costs and expenses which, in the opinion of the
Commissioner General, are property incurred.
2. When intending to attach or take possession of a

charged asset where no property is found, the distraint agent shall
be reimbursed for actual expenses incurred in the exercise.
PART II
SALE
3. For selling a charged asset where the amount realised:

Value Fees
(a) does not exceed Shs. 200,000/= 5%
(b) exceeds Shs. 200,000/= but does not 3%

exceed Shs. 2,000,000/=
(c) exceeds Shs. 2,000,000/=but does 3%
not exceed Shs. 50,000,000/=
85
Gn. No. 101(contd.)
(d) exceeds Shs. 50,000,000/= 1 million 1%
4. Where an order of sale has been made out but the

distraint agent is informed by the Commissioner General that the
charge over the asset has been released, the order for sale has been
set aside, the sale is postponed or the asset is for any other reason
unsold or where the distress amount and costs (including costs of
charge and sale) are tendered to the distraint agent or proof is given
to his satisfaction that such amount and costs have been paid:
Value Fees
(a) before commencement of sale No fees,
except under
Part I
(b) after commencement of the sale
process, where the distraint officer’s
estimated value of the asset ordered
to be sold-
(i) does not exceed Shs. 200,000/= 3%
(ii) exceeds Shs. 200,000/= but does 2%
not exceed Shs. 2,000,000/=
(iii) exceeds Shs. 2,000,000/= but 1.5%
does not exceed Shs.
50,000,000/=
(iv) exceeds Shs. 50,000,000/= 1%
5. Where the charged asset is divided into lots for the

purpose of being sold separately and any lot is unsold because no
bid has been received for it or no bid equal to the reserve price, as
the case may be, the fees prescribed in respect of sold lots shall be
the fees applicable for the sold lots only.
6. Where the charged asset or part of it is sold, the

distraint agent shall be paid reasonable expenses incurred by him in
transporting the asset and such travelling expenses by car or a
rateable proportion as the Commissioner General may approve.
86
Gn. No. 101(contd.)
87
Gn. No. 101(contd.)
88
Gn. No. 101(contd.)
89
Gn. No. 101(contd.)
90
Gn. No. 101(contd.)
91
Gn. No. 101(contd.)
92
Gn. No. 101(contd.)
93
Gn. No. 101(contd.)
ITX421.01.E_ Tax Clearance Certificate

________
SIXTEENTH SCHEDULE
_________
FORMS
__________

__________
94
Gn. No. 101(contd.)
UNITED REPUBLIC OF TANZANIA

TANZANIA REVENUE AUTHORITY
TAX CLEARANCE CERTIFICATE

Tax Clearance Certificate
Number
To
Issuing office:
Telephone:
Approved Date:
Taxpayer Name
Trading Name
Taxpayer Identification Number
(TIN)
Company Registration Number
VAT Registration Number
This is to certify that the above registered Taxpayer has complied with the tax laws and has been granted
Tax Clearance Certificate with respect to the following business(es):
…………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………
…………………………
This Certificate should be tendered in its original form and is valid only if it is embossed with the Official Seal.
………………………………………………………………………………….
COMMISSIONER FOR DOMESTIC REVENUE
Date: …………………………………………………
Official Seal
Disclaimer: This Tax Clearance Certificate shall not preclude the Commissioner General from demanding and recovering
taxes established after issuance of this Certificate.
THIS CERTIFICATE IS ISSUED FREE OF CHARGE
Dar es Salaam, PHILIP I. MPANGO,

4th March, 2016 Minister for Finance and Planning
95

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Tax Administration (General) Regulations

Gn. No. 101(contd.)

GOVERNMENT NOTICE NO. 101 published on 18/03/2016

THE TAX ADMINISTRATION ACT, 2015

(Made under sections 28, 30, 35, 92, 94 and 98)

THE TAX ADMINISTRATION (GENERAL) REGULATIONS, 2016

3. Tax Consultant Register

13. Intention to conduct audit or investigation

21. Response by audited person

22. Application of private and class ruling

(b) Electronic Fiscal Device Management System

34. Establishment of the Electronic Fiscal Device Management System

(c) Users obligations

35. Obligation of users

(d) Electronic Fiscal Device Operations

37. Functions of Electronic Fiscal Devices

39. Electronic Fiscal Device Technical Committee

45. Periodic maintenance

(f) Offences and Fines

46. Failure to acquire and use Electronic Fiscal Devise

(g) General Provisions

52. Revocation and deregistration of users' license

(h) Transitional Arrangements

57. Transitional provision

58. Display of TIN certificate

60. Application for registration

(b) Electronic Filing of Documents

69. Office hours

(c) Appointment of Authorised Agent Bank

73. Appointment of an agent bank

(d) Rectification of Errors

77. Rectification of e documents

(e) Maintenance of Secrecy

79. E-file provider

(f) Offences and Penalties

80. Offence in relation to registration

84. Appointment of distraint officers and agents

92. Objection to tax decision

94. Extension of time to lodge notice

97. Obligation to pay tax on due date

99. Notice of offence

THE TAX ADMINISTRATION ACT, 2015

(Made under sections 28,30,35,92,94 and 98)

THE TAX ADMINISTRATION (GENERAL) REGULATIONS, 2016

Citation 1. These Regulations may be cited as the Tax

Interpretation 2. In these Regulations, unless the context

fiscal device which has passed through

subregulation (1) of regulation 61;

electronic fiscal device that enables it to

Tax Consultant 3. The Commissioner General shall establish a

Keeping and 4. The Commissioner General shall properly keep

Tax Consultant 5. A person shall not practice as a Tax Consultant

Particulars to be 6.-(1) As soon as practicable after a person has

(3) The Commissioner General may, save for any

Registration 7.-(1) An individual shall, upon making

Objection 8. An applicant aggrieved by the decision of

Right to 9. Every registered tax consultant shall be entitled

Deregistration 10. The Commissioner General shall deregister

(c) leaving the country without an intention to

recommendation of the Committee of the