The tax regime in Tanzania consists of a number of direct and indirect taxes including income tax, Value Added Tax, import duty, excise duty, and stamp duty. There are also taxes levied at the local government level. All central government taxes are administered by the Tanzania Revenue Authority (TRA).
The authority has three tax departments (Domestic Revenue, Customs and Excise, and Large Taxpayers (in respect of all taxes). TRA is headed by a Commissioner General in charge of tax collection and day to day administration. The Ministry of Finance oversees the tax policy.
Generally, Tanzania uses the self-assessment approach with a requirement to file a tax return at the end of the year. Tax payment is on a quarterly basis. Withholding tax arrangement applies to individuals deriving income solely from employment (PAYE) and also to non-resident taxpayers with Tanzania source income. VAT is accounted for monthly. Here are some of the taxes administered under the taxation system in Tanzania
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