Income Taxes

• Withholding taxes are payable within seven (7) days after the end of calendar month

• Taxes payable in installments (Provisional assessed tax) payable on quarterly basis e.g in case of taxpayers whose accounting periods ends on 30^th December the installments shall be due by the end of March, June, September and December.

• Self-assessed tax is payable on the date of filling the final return of income ( 6 months after the end of the year of income

• Jeopardy assessed tax is payable on the date specified on the notice of assessment

• Adjusted assessed tax is payable within 30 days from the date of assessment

Value Added Tax (VAT)

VAT is payable on 20th day of the following month of the business that is a due date of submitting the return. If the 20^th day follows on the Saturdays, Sunday, or public holiday the return shall be lodge on the first working day following the Saturdays, Sunday or Public day.

Customs taxes

Duties and Taxes on importation of goods are payable within 30 days from the date of assessment

How to pay for taxes

This page contains guidance and codes which will assist you to make proper payment of the intended taxes. The page provides codes used for payments by indicating specific type of taxes, forms used to specific banks and payments made through mobile phones.

1. GFS Code

   This is a special number which is used by the taxpayers when make payment by filling it on the deposit paying slip.

2. TISS

   TISS stand for Tanzania Interbank Settlement System. This is a simplest way used by the taxpayers to order the commercial bank to transfer payments to BOT, and the contents which are found in the TISS form are: Name of Account holder (s), Account number, Name of commercial Bank, Amount in TSHS, Amount in words and value date.

3. Payment of Tax Manually

   The following are the procedures which Taxpayers are required to follow during making tax payment.

   • Visit the nearest TRA office/Centre.

   • Obtain the tax assessment/charge together with control number.

   • Collects a payment notice and Deposit slip and fill in the appropriate particulars (Name of Taxpayer, type of tax, TIN, GFS code Number, Amount of tax to be paid, Date of payment and Signature of the person making payment.

   • Submit the same to the Bank/Teller and make payment.

   • Obtain the copy of Bank payment notice and Deposit slip for his/her record.