Input VAT Claim Tanzania: Evidence, Time Limits, Blocked Inputs and Zanzibar
Who can make an input VAT claim in Tanzania, and what must they hold? Only a VAT-registered taxable person, for inputs acquired to make taxable supplies. Section 73 of the VAT Act, Cap. 148 R.E. 2023, requires a valid tax invoice or fiscal receipt, or customs proof for imports, held when the return is filed. Credit is lost six months after the invoice date. Cars, entertainment and club fees are blocked.
An input VAT claim in Tanzania is where most VAT disputes start. The input side of a return depends on paperwork, timing and the purpose of each purchase, and TRA auditors test all three. A credit that fails any test becomes tax payable, with interest and penalties on top.
This guide covers Mainland Tanzania under the Value Added Tax Act, Cap. 148 R.E. 2023, and sets out separately how Zanzibar differs.
What the law says
The governing law is the Value Added Tax Act, Cap. 148 R.E. 2023, as published by TRA. We read the input tax sections in that copy and checked headings against the R.E. 2023 copy on the Tax Revenue Appeals Board site. The revision renumbered the Act from section 56 onwards. Older guides still cite sections 68 to 70 for input tax; the current numbers are 72 to 74.
- Section 72 grants the credit for input tax and lists the inputs for which no credit is allowed.
- Section 73 fixes the timing, the six-month limit and the documents the claimant must hold.
- Section 74 sets the apportionment formula for inputs used partly for taxable supplies.
- Section 71 calculates the net amount, and sections 85 to 88 deal with carry forward and refunds.
- Section 83 allows an adjustment for stock held when a person becomes registered.
The detail sits in the Value Added Tax (General) Regulations, 2015, GN 225 of 2015. The latest amendment, the VAT (General) (Amendment) Regulations, 2025, GN 352K, took effect on 1 July 2025. It replaced the return form, which now has a separate line for the adjustment on becoming registered.
Audits, assessments, penalties and offences sit in the Tax Administration Act, Cap. 438. The Finance Act, 2026 did not amend sections 72, 73, 74, 83 or 85 to 88 of the VAT Act.
Who should read this
- Finance managers and accountants who prepare monthly VAT returns.
- Businesses that make both taxable and exempt supplies, such as lenders, insurers and property owners.
- Companies in a regular refund position, including exporters and project companies in construction.
- New registrants holding stock bought before registration.
- Groups trading on both the Mainland and in Zanzibar.
Who can make an input VAT claim in Tanzania?
Section 72(1) allows the credit to a taxable person, that is a person registered or required to be registered for VAT. Three conditions apply to each purchase or import:
- the goods, services or immovable property were acquired or imported for the person's economic activity;
- they were acquired for making taxable supplies, which include zero-rated supplies; and
- the person paid, or is liable to pay, the consideration, or the VAT on the import.
An unregistered business cannot claim input tax at all. VAT on its costs is a cost. Registration is compulsory at taxable turnover of TZS 200 million in 12 months or TZS 100 million in six months (F0242). Some persons may register regardless of turnover, including intending traders with evidence of planned taxable supplies (F0243). Our guide to TIN and VAT registration covers the process.
Exempt supplies give no credit. A business making only exempt supplies cannot recover VAT on its inputs, even if registered. A zero-rated supply is different: it is a taxable supply at 0%, so related input tax is creditable. See our guide to VAT zero-rated exports.
Imported services follow a special rule in section 72(2). The VAT due under the reverse charge is both output tax and input tax for the buyer, but the credit is allowed only if the output tax is accounted for in the same return. Our note on VAT on imported services explains the mechanics.
What evidence does TRA accept for input tax?
Section 73(3) is strict. The credit may be included in a return only if, at the time of filing, the claimant holds the right document:
- For imports: proof that the VAT was paid, or a Single Administrative Document or similar customs record. It must be in the importer's name, bear its TIN and VAT registration number, and show clearance for home consumption in Mainland Tanzania.
- For local purchases: a valid tax invoice or fiscal receipt issued under the Act.
In practice a local tax invoice is the EFD or VFD receipt generated through TRA's fiscal system. The Tax Administration Act requires a supplier to issue a fiscal receipt and a buyer to demand one. Our guide to EFD receipt rules covers both duties.
The buyer's details matter. Under the 2019 text of the Act, a tax invoice that omits the customer details required above the prescribed minimum is still a valid invoice. It "shall not be used to support an input tax credit claim or any refund claim". Regulation 26 of GN 225 of 2015 sets the general minimum amount at TZS 100,000.
| Purchase type | Document needed when filing | Common reason for rejection |
|---|---|---|
| Local goods or services from a registered supplier | EFD or VFD tax invoice or fiscal receipt showing VAT | No buyer TIN or VRN, a handwritten invoice, or a receipt not in the fiscal system |
| Imported goods | Customs entry and proof of VAT paid, in the claimant's name with TIN and VRN | Entry in a clearing agent's or parent company's name |
| Imported services | Contract and foreign invoice, with the reverse-charge output tax in the same return | Output tax not declared in the same period |
| Goods moved from Zanzibar | Proof of Zanzibar VAT paid and the transfer documents | No proof that Zanzibar VAT was paid |
| Purchase from an unregistered seller | None: no VAT was charged | Claim not possible |
Records must be kept for at least five years from the end of the tax period, and longer while an audit or dispute is open. That rule appears in the VAT Act records section, now section 93, and in the Tax Administration Act.
How long do you have to claim input VAT?
Two rules in section 73 work together:
- Section 73(1): the credit belongs in the tax period in which VAT became payable on the purchase or import. If it is not claimed then, it may be claimed in any one of the six following tax periods.
- Section 73(2): input tax "shall not be deducted or credited after a period of six months from the date of tax invoice", fiscal receipt or customs evidence.
The six months run from the document date, not from payment or receipt of the goods. An invoice dated 15 April 2026 had to be claimed by mid-October 2026. TRA's VAT page states the same limit, and the fee register records it under F0245. The independent PwC Worldwide Tax Summaries page, reviewed 9 September 2026, also gives six months.
Chase missing supplier invoices monthly. Once six months pass, the credit is lost however genuine the purchase.
Which inputs are blocked from credit?
Section 72(3) denies credit for three classes of input, even where the business is fully taxable. A proviso adds a fourth.
| Blocked input | Rule | Exception |
|---|---|---|
| Entertainment | No credit to the extent used for entertainment, s.72(3)(a) | Entertainment is part of the ordinary economic activity, such as a hotel or restaurant; or it is a taxable employee benefit under s.25, s.72(4) |
| Club memberships | No credit for membership or entry rights in sporting, social or recreational clubs, s.72(3)(b) | Taxable employee benefit under s.25, s.72(4) |
| Passenger vehicles | No credit on the vehicle, its spare parts, or repair and maintenance, s.72(3)(c) | The business deals in, hires out or provides transport in such vehicles and bought the vehicle for that purpose |
| Raw minerals | No credit from 20 July 2017, proviso to s.72(3) | None stated |
The Act defines entertainment as "the provision of food, beverages, amusement, recreation or hospitality of any kind". A client lunch, a staff party and a hospitality box all fall inside it. The R.E. 2023 text does not define "passenger vehicle". Regulation 28 of GN 225 of 2015 links the allowable credit for passenger vehicles to seating capacity of more than sixteen persons. Larger buses therefore appear to sit outside the block, but confirm the reading for your vehicle before claiming.
A lorry carrying goods is not a passenger vehicle in ordinary usage. A saloon or SUV for managers is the classic disallowed item, with its spare parts and servicing. The Act does not name fuel in the block, so confirm the treatment of fuel for such vehicles before claiming it.
How does apportionment work for mixed supplies?
Many businesses make both taxable and exempt supplies. Section 74 applies to input tax on purchases used for the economic activity but only partly for taxable supplies.
The method has two steps. First, attribute what you can. Input tax directly attributable to taxable supplies is claimed in full; input tax directly attributable to exempt supplies is not claimed. The 2018 amendments to the regulations set out this order, according to an EY tax alert of 7 December 2018. Second, apportion the common costs, such as rent, audit fees and shared IT, by the formula in section 74(2):
Credit = I × T/A, where I is the common input tax, T is the value of taxable supplies in the period, and A is the value of all supplies in the period.
- If T/A is greater than 0.90, all of the input tax is allowed, s.74(4)(b).
- If T/A is less than 0.10, none is allowed, s.74(4)(c).
- Supplies made through a fixed place of business outside Mainland Tanzania are left out of T and A.
The monthly figure is provisional. At the end of each accounting year, section 74(3) requires the formula to be rerun on the full year's figures. The result is compared with the twelve provisional credits. Any difference is an increasing or decreasing adjustment in the return for the sixth tax period of the following accounting year.
Can you claim VAT paid before registration?
Partly. Section 83, read in the 2019 text where it was section 79, allows a decreasing adjustment for goods in the person's possession at the end of the day before registration takes effect. All of these conditions apply:
- the goods were imported with VAT paid, or bought with a tax invoice, in the six months before registration;
- they were acquired in the course of the economic activity "for the purpose of re-sale"; and
- the person would have been entitled to the credit had it been registered at the time.
The adjustment is capped at the lower of the VAT paid and the tax fraction of the goods' market value at registration. The tax fraction at 18% is 18/118. It may be claimed in only one of the first three tax periods after registration, with written notice to the Commissioner General. Regulation 24 of GN 225 of 2015 sets the supporting information.
Services, equipment and other fixed assets bought before registration do not fit the resale test, so VAT on them stays a cost. This is a reason to register as an intending trader before heavy set-up spending.
The reverse happens on deregistration: VAT may be due on stock and assets held. See our VAT deregistration guide.
Credit carried forward or refund: which applies?
Under section 71, output tax less allowable input tax gives the net amount. If it is negative, TRA owes the business, but not always in cash.
- Carry forward, section 85. The negative amount is set against later positive net amounts, oldest first. If it has been carried forward for six consecutive tax periods without falling below the minimum amount, a refund may be claimed.
- Refund without carry forward, section 86. Available at once where at least 50% of turnover is zero-rated, at least half of input tax relates to zero-rated supplies, or the Commissioner General accepts that the business regularly runs a negative amount.
- Application, section 88. Refunds need the prescribed form and an auditor's certificate of genuineness under regulation 29 of GN 225 of 2015.
TRA's Taxes and Duties at a Glance 2025/26 (item 34) gives three years to claim and payment within 14 days of a decision. The decision is due within 90 days of a correct application (NEW-02-23). Our VAT refund guide covers the claim file in detail.
Where a withholding agent has deducted VAT (3% on goods, 6% on services, F0233), see our withholding VAT guide.
Worked example: a mixed supplier's October 2026 return
Pwani Property Services Ltd is a fictional registered company in Dar es Salaam. It makes taxable supplies of TZS 600 million in October 2026 and exempt supplies of TZS 200 million. T/A is 600 ÷ 800, or 0.75.
| Line | VAT (TZS) | Treatment |
|---|---|---|
| Output tax at 18% on TZS 600 million | 108,000,000 | Payable |
| Input tax directly attributable to taxable supplies | 27,000,000 | Claimed in full |
| Input tax directly attributable to exempt supplies | 4,500,000 | Not claimable |
| Common input tax (rent, audit, IT) | 18,000,000 | 18,000,000 × 0.75 = 13,500,000 claimed |
| SUV for the managing director | 9,000,000 | Blocked, s.72(3)(c) |
| Client dinners and year-end party | 900,000 | Blocked, s.72(3)(a) |
| Supplier invoice dated 10 March 2026 | 1,200,000 | Lost, older than six months |
| Allowable input tax | 40,500,000 | 27,000,000 + 13,500,000 |
| Net amount payable | 67,500,000 | Due by 20 November 2026 |
Total VAT on purchases was TZS 60.6 million, but only TZS 40.5 million is creditable. The other TZS 20.1 million is a cost to the business.
Had the company claimed all TZS 60.6 million, an audit would find a TZS 20.1 million shortfall. Without a reasonable excuse, the penalty under section 90 of the Tax Administration Act is 50% of the shortfall, or TZS 10,050,000. Interest runs on top at the statutory rate, compounded monthly.
How does TRA audit input tax claims?
The Commissioner General may audit or investigate a taxpayer's affairs under the Tax Administration Act. This is section 55 in the R.E. 2023 numbering and section 45 in the R.E. 2019 copy published by the Ministry of Finance. Repeated refund positions and sudden jumps in input tax draw attention.
Auditors usually test input tax in this order:
- match each claimed invoice to TRA's fiscal system and to the supplier's declared sales;
- check the buyer's TIN and VRN on the invoice, and the invoice date against the six-month limit;
- check customs entries are in the claimant's own name;
- screen for vehicles, entertainment and club costs; and
- recompute the apportionment and the annual adjustment.
Disallowed credits lead to an adjusted assessment. Under the 2019 text the power to adjust expires five years after the return was due, but "there shall be no time limit" in cases of fraud, wilful neglect or serious omission. The R.E. 2023 section is 59. An objection must be lodged within 30 days, with a deposit of the greater of the tax not in dispute or one third of the assessed tax (NEW-02-19). Our guide to a TRA tax audit and dispute walks through each stage.
What are the penalties for false input tax claims?
An overstated credit is a tax shortfall. The Tax Administration Act then applies civil penalties, interest and, in serious cases, criminal offences.
| Consequence | Amount | Source |
|---|---|---|
| False or misleading statement, no reasonable excuse | 50% of the tax shortfall | TAA s.90; NEW-02-11 |
| False statement made knowingly or recklessly | 75% of the tax shortfall; plus 10% for a repeat, less 10% for voluntary disclosure | TAA s.90; NEW-02-11 |
| Interest on tax paid late | Statutory rate compounded monthly; 8.75% for the third quarter of 2026 | TAA s.87; NEW-02-08, NEW-02-09 |
| Failing to maintain documents, per month | TZS 20,000 individual; TZS 200,000 body corporate | TAA s.88; NEW-02-07 |
| Failing to demand a fiscal receipt | 20% of the tax evaded or TZS 40,000, whichever is greater | TAA s.97(4); NEW-02-14 |
| Offence: false statements or documents, including obtaining a refund not due | 2019 text: twice the tax evaded; fine of 50 to 200 currency points or 1 to 2 years' imprisonment, or both | TAA s.95 (s.84 in 2019); currency point TZS 20,000, NEW-02-05 |
The offence wording comes from the 2019 text of the Tax Administration Act on TanzLII. Section 95 was amended by the Finance Act, 2026, so confirm the current fine band before relying on it. A buyer who knowingly claims on a fake or purchased invoice faces the offence route as well as the civil penalty.
Any criminal investigation, search or seizure, or prosecution belongs with an advocate from the first contact with TRA investigators.
How does Zanzibar differ for input VAT?
Zanzibar runs its own VAT under the Zanzibar Revenue Authority. The ZRA VAT page lists the Value Added Tax Act No. 4 of 1998, consolidated in 2025, and the VAT Regulations of 2012. A business registered in Zanzibar claims input tax against Zanzibar output tax in its ZRA return, not with TRA.
The Mainland Act reaches across in one direction. Section 72(1) allows a Mainland importer credit for input tax paid under the Zanzibar VAT law on goods moved to the Mainland. TRA's VAT page states the same rule. Purchases consumed in Zanzibar stay in the Zanzibar system.
| Point | Mainland Tanzania | Zanzibar |
|---|---|---|
| Law | VAT Act, Cap. 148 R.E. 2023 | VAT Act No. 4 of 1998, consolidated 2025, per ZRA |
| Administrator | TRA | ZRA |
| Standard rate | 18% (F0239) | 15% (F0246); 18% for banking, insurance, telecoms and some digital services, per ZRA |
| Registration threshold | TZS 200 million in 12 months (F0242) | TZS 100 million a year (F0246) |
| Time limit for input tax | Six months from the invoice, s.73(2) | Three months, according to a 2021 Auditax note; confirm with ZRA |
| Cross-border credit | Zanzibar input tax on goods moved to the Mainland, s.72(1) | Follows ZRA rules |
The Zanzibar time limit rests on a secondary source. An Auditax International article of 25 May 2021 says a business has "a maximum of only three months" to claim in Zanzibar. We did not read the Zanzibar Act itself this session. For rates and thresholds, see our Zanzibar and Mainland VAT comparison.
What it costs: government charges and Zatra's fee
Keep two cost buckets apart. Government charges, such as tax, interest and any penalty, are paid at the official rate directly to TRA or ZRA on a control number. Zatra's professional fee is a separate invoice and never includes or marks up a government charge.
Claiming input tax carries no government fee. The exposure is VAT at 18% (F0239) plus interest and penalties if a claim fails.
What to do now
- Check every purchase invoice. Confirm it is a fiscal tax invoice showing your TIN and VRN before it is posted.
- Run a six-month report. List unclaimed invoices by date each month and claim them before the limit.
- Code blocked inputs. Set separate ledger codes for passenger vehicles, entertainment and club fees so they never reach the return.
- Split mixed costs. Attribute direct costs first, apportion the rest by T/A, and diary the annual adjustment.
- Review customs entries. Make sure every import entry carries your own name, TIN and VRN.
- Keep the file five years. Store invoices, customs records and apportionment workings for at least five years after the period.
- Prepare for audit. Reconcile claimed input tax to supplier sales in the fiscal system, and object within 30 days if TRA disallows a credit.
Key dates and deadlines
| Event | Time limit | Source |
|---|---|---|
| Monthly VAT return and payment | 20th of the following month | VAT Act s.70; F0245 |
| Claiming input tax | Within six months of the invoice, fiscal receipt or customs document | VAT Act s.73(2); F0245 |
| Annual apportionment adjustment | Return for the sixth period of the following accounting year | VAT Act s.74(3) |
| Stock held at registration | Bought in the six months before; claim in one of the first three periods | VAT Act s.83 (2019 text read) |
| Carry forward before an ordinary refund | Six consecutive tax periods | VAT Act s.85 |
| Refund claim; decision; payment | Three years; 90 days; 14 days | TRA Glance item 34; NEW-02-23 |
| Objection to an assessment | 30 days from service | TAA s.62; NEW-02-19 |
| Keeping records | Five years from the end of the period | VAT Act s.93; TAA |
How Zatra helps
Zatra reviews a business's input tax file before TRA does. We test invoices against the fiscal system, flag blocked inputs, build the apportionment workings and prepare the monthly return. Our tax and regulatory compliance service runs the monthly cycle, and our accounting and bookkeeping service keeps the ledger coded for VAT.
When an audit questions credits, our TRA audit and dispute support prepares the reconciliation and the objection. Appeals to TRAB, legal opinions, and any seizure or prosecution go to an advocate, who represents you. Zatra does not decide or guarantee any authority's outcome. To start, contact Zatra with your last six VAT returns and the purchase listing behind them. See also our VAT return guide.
Sources and status
Accurate as at 6 November 2026.
| Proposition | Status |
|---|---|
| Credit, blocked inputs, six-month limit, evidence and apportionment in ss.72 to 74 | Settled (R.E. 2023 TRA text read) |
| Stock adjustment on registration, carry forward, invoice and records rules | Verify (2019 text read, mapped to ss.83, 85, 90 and 93) |
| Passenger vehicle reading of regulation 28, GN 225 of 2015 | Verify |
| Offence fine band under TAA s.95 after the Finance Act, 2026 | Verify (2019 text read) |
| Zanzibar input tax time limit and blocked items | Unknown (Zanzibar Act not read; secondary source only) |
- The Value Added Tax Act, Cap. 148 R.E. 2023. Tanzania Revenue Authority, R.E. 2023. Accessed 6 Nov 2026.
- The Value Added Tax Act, Cap. 148 R.E. 2023. Tax Revenue Appeals Board, R.E. 2023. Accessed 6 Nov 2026.
- Value Added Tax Act, 2014, version of 30 November 2019. TanzLII, 2019. Accessed 6 Nov 2026.
- Value Added Tax (General) Regulations, 2015, GN 225. TanzLII, 19 June 2015. Accessed 6 Nov 2026.
- VAT (General) (Amendment) Regulations, 2025, GN 352K. Tanzania Revenue Authority, 30 June 2025. Accessed 6 Nov 2026.
- Value Added Tax (VAT). Tanzania Revenue Authority, undated page, 2026. Accessed 6 Nov 2026.
- Taxes and Duties at a Glance 2025/26. Tanzania Revenue Authority, 2025. Accessed 6 Nov 2026.
- The Finance Act, 2026. Tanzania Revenue Authority, assented 30 June 2026. Accessed 6 Nov 2026.
- The Tax Administration Act, Cap. 438 R.E. 2019. Ministry of Finance, 2019. Accessed 6 Nov 2026.
- Tax Administration Act, version of 30 November 2019. TanzLII, 2019. Accessed 6 Nov 2026.
- Value Added Tax (VAT). Zanzibar Revenue Authority, undated page, 2026. Accessed 6 Nov 2026.
- Tanzania: Other taxes. PwC Worldwide Tax Summaries, reviewed 9 September 2026. Accessed 6 Nov 2026.
- Tanzania issues new Value Added Tax regulations. EY Global Tax News, 7 December 2018. Accessed 6 Nov 2026.
- Tackling intra-Union tax challenges (5). Auditax International, 25 May 2021. Accessed 6 Nov 2026.
Figures to confirm before you act
- The R.E. 2023 wording of sections 83, 85, 90 and 93 of the VAT Act, read here in the 2019 text.
- Whether regulation 28 of GN 225 of 2015 still sets the passenger vehicle test at more than sixteen seats.
- The minimum amount for buyer details on a tax invoice and for refunds.
- The statutory interest rate for the current quarter.
- The fine band for the false statements offence after the Finance Act, 2026.
- The Zanzibar input tax time limit and blocked inputs under the ZRA law.
This article is general information based on official sources available at the date of publication. It is not legal, tax or financial advice. Laws and notices change. Verify with the issuing authority or consult Zatra before acting.
Frequently asked questions
Can I claim input VAT on a purchase paid by a director personally?
Only if the company is the buyer. The invoice must name the company with its TIN and VRN, and the company must have paid or be liable to pay. A receipt in the director's name supports neither a credit nor, usually, an income tax deduction.
Is VAT on fuel for delivery lorries claimable?
Generally yes, if the lorries carry goods for taxable supplies and you hold fiscal receipts with your details. The block in section 72(3)(c) targets passenger vehicles. Fuel for a manager's saloon car is not named in the block, but code it separately and confirm the treatment before claiming.
What happens if my supplier never uploaded the receipt to TRA's system?
TRA may treat the credit as unsupported, because auditors match claims to supplier records in the fiscal system. Ask the supplier to correct its records and issue a proper fiscal receipt. Keep proof of payment and correspondence in case the claim is challenged.
Can I correct a missed input tax claim by amending an old return?
Section 73(1) lets you include a missed credit in any one of the six following tax periods, within the six-month limit. Regulation 21 of GN 225 of 2015 deals with amending an original return. Once six months from the invoice date pass, the credit cannot be recovered.
Does a staff canteen count as entertainment?
Meals are inside the Act's definition of entertainment. Section 72(4) lifts the block where the benefit is a taxable in-kind employee benefit under section 25. Check how the canteen is priced and treated for VAT before claiming.
Do bad debts affect input tax?
Section 78 of the VAT Act and regulation 25 of GN 225 of 2015 allow adjustments for irrecoverable debts. The supply must have been declared in a return and the debt written off in the books. This is an adjustment, not an input tax claim on a purchase.
Can a branch claim input tax separately from head office?
No. Registration under section 36 covers branches and divisions, so one VAT number files one return. Invoices for branch purchases should carry the company's TIN and VRN, and the branch's costs flow into the single apportionment.
Sources & regulators
Verify before filing: Rates, forms and thresholds move by Finance Act, Government Notice and portal revision. Confirm the live schedule on the mandate-holder portal before you budget or submit. Law-firm alerts and Big Four notes are discovery only.
- The Value Added Tax Act, Cap. 148 R.E. 2023: Tanzania Revenue Authority, R.E. 2023. Accessed 2026-11-06.
- The Value Added Tax Act, Cap. 148 R.E. 2023 (TRAB copy): Tax Revenue Appeals Board, R.E. 2023. Accessed 2026-11-06.
- Value Added Tax Act, 2014, version of 30 November 2019: TanzLII, 2019. Accessed 2026-11-06.
- Value Added Tax (General) Regulations, 2015, GN 225: TanzLII, version of 19 June 2015. Accessed 2026-11-06.
- Value Added Tax (General) (Amendment) Regulations, 2025, GN 352K: Tanzania Revenue Authority, published 30 June 2025. Accessed 2026-11-06.
- Value Added Tax (VAT): Tanzania Revenue Authority, undated page, 2026. Accessed 2026-11-06.
- Taxes and Duties at a Glance 2025/26: Tanzania Revenue Authority, 2025. Accessed 2026-11-06.
- The Finance Act, 2026: Tanzania Revenue Authority, assented 30 June 2026. Accessed 2026-11-06.
- The Tax Administration Act, Cap. 438 R.E. 2019: Ministry of Finance, R.E. 2019. Accessed 2026-11-06.
- Tax Administration Act, version of 30 November 2019: TanzLII, 2019. Accessed 2026-11-06.
- Value Added Tax (VAT): Zanzibar Revenue Authority, undated page, 2026. Accessed 2026-11-06.
- Tanzania: Other taxes: PwC Worldwide Tax Summaries, reviewed 9 September 2026. Accessed 2026-11-06.
- Tanzania issues new Value Added Tax regulations: EY Global Tax News, 7 December 2018. Accessed 2026-11-06.
- Tackling intra-Union tax challenges (5): Auditax International, published 25 May 2021. Accessed 2026-11-06.
Disclaimer
This article is informational orientation. It is not legal, tax or investment advice and not a government decision. Tanzanian instruments move by Act, Government Notice, Finance Act and portal revision. If a sentence here disagrees with the live mandate-holder, the mandate-holder wins. Zatra Consultants Limited does not issue licences, permits, tax clearances or approvals, and gives no assurance of any regulatory or banking outcome. Professional fees are published only on /pricing/.