Key Compliance Requirements for All Tanzanian Companies

Running a business in Tanzania goes beyond registration — it involves continuous compliance with multiple government institutions. Each company, whether local or foreign-owned, must adhere to the Companies Act, Tax Administration Act, and Labour and Immigration Regulations, among others.

Below is a detailed overview of the key compliance obligations every company must meet to remain in good legal standing:

1️⃣ Company Registration and Annual Returns (BRELA)

Authority: Business Registrations and Licensing Agency (BRELA)Frequency: Annually

All companies incorporated in Tanzania are legally required to file annual returns and update their Beneficial Ownership (BO) information with BRELA.Key filings include:

• Annual Return Form (reflecting shareholding and directorship)

• BO Declaration and updates for any changes in ownership or control

• Notice of changes (directors, company secretary, address, or share capital)

📌 Failure to file may result in penalties and eventual deregistration.

 

2️⃣ Tax Compliance (TRA)

Authority: Tanzania Revenue Authority (TRA)Frequency: Monthly / Annually

Every registered business must obtain a Taxpayer Identification Number (TIN) and may also register for VAT or Virtual Fiscal Device (VFD) if turnover exceeds TZS 200 million annually or if operating in professional services.Tax obligations include:

• Monthly VAT/VFD returns

• PAYE (Pay-As-You-Earn) for employees

• Withholding Tax and SDL filings

• Annual Corporate Income Tax Return (CIT)

📌 Regular tax filings protect your company from fines, audits, and account freezing.

3️⃣ Business Licence Renewal

Authority: Municipal Council / Ministry of Industry, Trade, and Investment (MITI)Frequency: Annually

Every operating entity must obtain and renew a business licence corresponding to its activity.Examples:

• Municipal licences for retail/service businesses

• MITI licences for manufacturing or wholesale trading

• Specialized permits (mining, tourism, finance, etc.) where applicable

📌 Operating without a valid licence can result in suspension or closure.

4️⃣ Labour & Social Security Compliance

Authorities: Ministry of Labour, NSSF, WCF, OSHAFrequency: Monthly / Periodic

Registered employers must comply with Tanzania’s labour and employment laws, which include:

• Employee registration with NSSF (National Social Security Fund)

• Employer registration and contribution to WCF (Workers Compensation Fund)

• Health and safety audits under OSHA

• Timely remittance of PAYE, SDL, and social contributions

📌 Failure to contribute or report accurately may attract financial penalties.

5️⃣ Immigration and Expatriate Permits

Authorities: Ministry of Labour & Immigration DepartmentFrequency: As required / renewal basis

Foreign directors, investors, or employees must obtain:

• Work Permit (Class A/B/C) – issued by the Ministry of Labour

• Residence Permit (Class A/B/C) – issued by Immigration Department

Both are renewable annually or bi-annually depending on class and status.

📌 Unpermitted work or expired permits can lead to fines or deportation.

6️⃣ Accounting, Audit, and Financial Reporting

Authority: National Board of Accountants and Auditors (NBAA) / TRA / BRELAFrequency: Annual. All registered companies must maintain accurate books of accounts in accordance with TFRS 1. Key obligations include:

• Preparation of annual financial statements

• Audit by a certified auditor

• Filing audited accounts with BRELA for certain categories (e.g., foreign companies)

📌 Accurate records support transparency and ease of bank or investor due diligence.

7️⃣ Environmental and Industry-Specific Compliance

Authorities: NEMC, TBS, TFDA, EPZA/TISEZA, TIC (depending on sector)

Sectoral regulations may require:

• Environmental Impact Assessment (EIA) Certificates (NEMC)

• Product standardization and certification (TBS)

• Food, chemical, or medicine compliance (TFDA)

• Incentive compliance (EPZA/TISEZA/TIC)

📌 Businesses in manufacturing, mining, or processing must maintain valid environmental and safety certifications.

8️⃣ Corporate Governance and Record Keeping

Companies must maintain up-to-date:

• Statutory registers (members, directors, secretaries, share allotments)

• Board and shareholder meeting minutes

• Policy manuals (Anti-Bribery, AML, Health & Safety, etc.)

• Internal control and governance systems

📌 Corporate governance builds trust and protects directors from personal liability.

 

Summary of Compliance Calendar

Compliance Area	Responsible Body	Filing / Renewal Frequency
Annual Return	BRELA	Yearly
BO Declaration	BRELA	On Change / Yearly
VAT	TRA	Monthly
PAYE, WHT, SDL	TRA	Monthly
NSSF / WCF	Labour / NSSF	Monthly
Business Licence	Municipal / MITI	Yearly
Work / Residence Permit	Labour / Immigration	1–2 Years
Audited Accounts	BRELA / TRA	Yearly
EIA & Sectoral Licences	NEMC / TBS / TFDA	Yearly / Periodic

📌 Final Word

In Tanzania, compliance is not a one-time event — it’s a continuous process that safeguards your business reputation, enables tender eligibility, and ensures access to banking and investor funding.

If you need assistance managing your compliance calendar, filing annual returns, or obtaining renewals, Zatra Consultants provides full regulatory compliance support in Dar es Salaam — ensuring your company remains fully aligned with every Tanzanian law and standard.

📞 Contact: +255 747 912 965 | ✉ sales@zatra.co🌐 www.zatra.co