TIN Registration Tanzania 2026: How to Get a TRA Taxpayer Identification Number
How do you get a TIN in Tanzania in 2026? Apply to the Tanzania Revenue Authority (TRA) on its taxpayer portal within 15 days of starting a business or investment, as section 22 of the Tax Administration Act requires. Individuals prove identity with a NIDA number or passport. Companies and other entities file their registration documents and premises details. TRA publishes no fee, and the Act gives it seven days to issue.
The TIN is a registration number, not a VAT registration, a business licence or a tax clearance. Since 1 January 2023 the Act also tells TRA to issue a TIN to every citizen who holds a NIDA number. Zanzibar's own taxes are registered separately with the Zanzibar Revenue Authority (ZRA).
What changed on 1 October 2026?
On 1 October 2026 The Respondents reported a TRA public notice on tax documents. According to the report, businesses taking part in public tenders or trading through digital platforms must display either a TIN certificate or a tax clearance certificate. TRA reportedly cited section 22 of the Tax Administration Act and regulation 58 of the Tax Administration (General) Regulations, 2016.
We checked the notices list on TRA's website on 7 October 2026. The 1 October notice itself was not listed. Treat the press report as the source for the notice, and the Act and Regulations below as the source for the law.
The notice is a reminder, not a new rule: a business without a TIN cannot show either document. This guide replaces our shorter note, what the TRA number is, with the full registration route.
What the law says about TIN registration
The rules sit in Part IV of the Tax Administration Act, Cap. 438 R.E. 2023, as published by TRA. Older editions number some sections differently.
- Section 22(1): a person who becomes potentially liable to tax by carrying on a business or investment shall apply for a TIN within fifteen days from the date of commencing the business.
- Section 22(2) and (5): from 1 January 2023 the Commissioner General shall register and issue a TIN to every Tanzanian citizen issued with a National Identification Number, and connect each TIN to that number.
- Section 22(3): a person who owns a TIN shall not apply for another one.
- Section 22(4): the application must be in the prescribed form, supported by documentary evidence of identity and filed in the prescribed manner.
- Section 22(6): a person registered for the first time for a business or investment has instalment tax under the Income Tax Act deferred for six months from the date the TIN is issued.
- Section 24: TRA may issue the TIN within seven days of receiving the application. A refusal must be served in writing, with reasons, within fourteen days. A TIN shall not be transferred or used by another person.
- Section 25: the TIN must appear on every return and document used for tax law. Institutions in the Third Schedule must ask for it before certain transactions. Contravening the section is an offence.
- Section 26: TRA cancels a TIN in listed cases, and the holder must notify changes to certificate details in writing within thirty days.
The Tax Administration (General) Regulations, 2016 (GN No. 101 of 2016) fill in the detail. Regulation 58(1) requires the TIN certificate to be displayed at a conspicuous place. The regulation then lists the identity documents an applicant must submit. GN No. 158G of 2026, in force from 1 July 2026, inserted a new subregulation (2) on social media display. The old subregulations (2) and (3) became (3) and (4).
Who is affected
- Anyone starting a business or investment on the Mainland, from a sole trader to a listed company. The 15-day clock runs from commencement.
- Employees, because employers report PAYE against each employee's TIN. Breakthrough Attorneys reported in September 2020 that TRA made this mandatory for PAYE filing.
- Foreign nationals who invest, trade or work in Tanzania and have no NIDA number. They apply with a passport.
- Companies, branches, partnerships, trusts and NGOs, each of which needs its own entity TIN separate from its owners' TINs.
- Online sellers and tender bidders, who must show a TIN certificate or clearance certificate where they trade.
TRA's taxpayer education manager told the Daily News on 7 September 2026 that non-residents may not be required to have a TIN in Tanzania. Non-resident electronic service providers still register for VAT and digital taxes under a separate TRA route.
What is a TIN, and what is it not?
A Taxpayer Identification Number is the number TRA uses to identify one taxpayer across all tax laws. Section 24(3) says a person shall own one TIN and use it for all tax laws. The TIN certificate is the document under which TRA issues the number, according to regulation 58.
A TIN proves that TRA knows who you are. It does not prove VAT registration, a licence to trade or tax compliance. The comparison table further down sets out the difference.
How do you register for a TIN online?
TRA runs registration through its taxpayer portal at taxpayerportal.tra.go.tz, reachable from tra.go.tz. TRA's portal instructions describe the account step. The order below follows TRA's guidance; menu names can change between releases.
- Open an account. Choose Sign up. A citizen enters a NIDA number and mobile phone number. If the phone matches NIDA records, an OTP follows. If not, the applicant answers three questions before the OTP is sent.
- Or link an existing TIN. A person with a TIN but no NIDA number signs up with the TIN and its registered phone. Without a registered phone, TRA's instructions say to visit the nearest TRA office.
- Apply for the TIN type you need. An individual TIN comes first. TRA's portal FAQ says only an individual TIN can log in to the portal, not an entity TIN. Entity registration is therefore handled by an individual, such as a director, acting for the entity.
- Upload the documents. Use the checklist in the next section for your applicant type.
- Attend any interview. TRA's Starting Business page says that once the certificate is issued, a business taxpayer undergoes an assessment interview for tax evaluation.
- Download and check the certificate. Confirm the name, TIN, address and tax office. Display it at the business premises under regulation 58(1).
TRA lists toll-free lines 0800 750 075 and 0800 780 078 and [email protected] for portal help.
What documents does TRA need for each applicant?
Regulation 58 sets the floor. A natural person submits a valid identity card or similar document. Any other person submits its registration documents and a correct description of the premises where the business or investment sits. TRA's Starting Business page adds detail for each type. The table combines both. Rows marked as practice are not in a published TRA list.
| Applicant | Documents | Channel | Source |
|---|---|---|---|
| Tanzanian citizen, individual | NIDA number (National ID); for a business TIN, a letter from the local government authority and a lease or title deed for the business location | Taxpayer portal, NIDA sign-up with OTP | TAA s.22(2); TRA Starting Business; portal instructions |
| Foreign national, individual | Passport; for a business TIN, the same local authority letter and lease. Offices often ask for the residence or work permit in practice | Taxpayer portal or TRA office | TRA Starting Business (passport accepted); permit request is practice, not a published rule |
| Company incorporated in Tanzania | BRELA certificate of incorporation, memorandum and articles of association, lease or title deed, introductory letter from the local authority | Taxpayer portal, through an individual's account | TRA Starting Business; reg. 58 |
| Branch of a foreign company | BRELA registration documents for the branch and a description of its Tanzanian premises | Taxpayer portal, through an individual's account | Reg. 58 (entity registration documents); TRA publishes no branch-specific list |
| Partnership | BRELA certificate, partnership deed naming partners and profit shares, lease or title deed, introductory letter | Taxpayer portal | TRA Starting Business |
| Trust | RITA registration and a trust deed listing trustees and addresses | Taxpayer portal | TRA Starting Business |
| NGO | Certificate of registration under the NGO law and a description of the premises | Taxpayer portal | Reg. 58 (entity registration documents) |
For foreign-owned NGOs, the registration step itself is covered in our guide to foreign NGOs operating in Tanzania.
Is TIN registration free, and how long does it take?
Neither the Act nor the 2016 Regulations prescribe a fee for a TIN. TRA's own registration pages name no charge. The Zatra government fees handbook, at 26 September 2026, records that TRA prescribes no fee for a TIN. Any request for payment should come with a GePG control number and a legal basis. Without both, do not pay.
On timing, section 24(1) lets TRA issue the TIN within seven days of receiving the application. A refusal must be served within fourteen days with reasons. TanzaniaInvest reports that a TIN can be obtained within 24 hours of application. Plan on the statutory seven days when the TIN gates a bank account or licence.
Does BRELA issue a TIN when a company is incorporated?
We found no official statement, dated 2026, that BRELA's Online Registration System issues a company TIN automatically. TRA's Starting Business page treats the company TIN as a separate step. The company first obtains its certificate of incorporation, then submits it with its memorandum and articles to TRA. The 2023 automatic rule in section 22(2) applies to citizens with NIDA numbers, not to companies.
So the working sequence on the Mainland is BRELA, then TRA, then the business licence. Our guide on how to register a company in Tanzania covers the BRELA step. If BRELA or TRA announce an integrated issue, we will update this section.
When do you need to produce a TIN?
Section 25(2) requires institutions listed in the Third Schedule to ask for a TIN before the transactions listed there. The person must produce the TIN certificate or a certified copy. We could not read the Schedule in the TRA-hosted text on 7 October 2026. TanzaniaInvest reproduces it as covering, among others:
- registration of title on transfer of land, by the Commissioner for Lands;
- registration or transfer of vehicles and motor vehicle licensing;
- trade licences and new registrations at BRELA;
- contracts, including supply contracts, with financial institutions;
- importation of goods and customs clearing and forwarding;
- new registrations under the VAT Act, and employment.
Other laws add their own triggers. Every business licence renewal must be accompanied by a TIN and a tax clearance certificate under the Business Licensing Act (register line NEW-08-02). Class A licences are applied for on the national business portal (NEW-08-05). Class B licences on the council TAUSI portal need the business TIN linked through a letter to the council (NEW-08-06). Social media traders display a TIN under GN 158G. Tender bidders need one for their supplier profile; see our guide to registering as a government supplier.
How is a TIN different from VAT, a business licence and tax clearance?
| Document | Issuer | What it proves | When required | Government fee |
|---|---|---|---|---|
| TIN certificate | TRA | TRA has registered the person | Within 15 days of starting a business or investment (TAA s.22) | None published; Zatra handbook chapter 06 |
| VAT registration certificate | TRA | The person charges and accounts for VAT | Taxable turnover of TZS 200 million in 12 months or TZS 100 million in 6 months; apply within 30 days (F0242) | None published |
| Business licence | BRELA (Class A) or council (Class B) | The business may trade in that activity at that place | Before trading; renewed every 12 months (NEW-08-01) | By activity and ownership, for example F0860 |
| Tax clearance certificate | TRA | The taxpayer was compliant at issue | Licence renewals, many tenders, some permits | No fee published (NEW-02-18) |
The VAT threshold matters for timing. A new trader below TZS 200 million a year needs a TIN but may not need VAT. TRA's portal FAQ notes that there is no VAT threshold for electronic services. See our VAT guide for investors. A VAT-registered or EFD-obligated trader also issues fiscal receipts; see who needs an EFD machine. For clearance, read our tax clearance certificate guide.
How do you update or cancel a TIN?
Section 26(2) requires the TIN holder to notify TRA in writing within thirty days of any change to the details on the certificate. Regulation 59 lists the changes: principal place of business, main outlets, branches or offices, the number of directors, shareholders or trustees, and any other change. TRA may then issue an amended certificate without cancelling the number.
TRA's portal instructions cover only a mobile number change, under My Account, TIN Management, TIN Amendment. Other changes may need a written notice or an office visit. Keep TRA's acknowledgement.
Cancellation follows section 26(1). TRA cancels a TIN where the holder has died or, for a body corporate, been wound up. It also cancels where the person is fictitious, the identity differs, or the holder has another number. A company that closes should clear its TRA position before deregistration. See our note on tax clearance before closing a company and our company deregistration service.
What are the penalties for not registering or using another person's TIN?
Section 24(2) forbids transferring a TIN or letting another person use it. Section 25(7) makes any contravention of the use rules an offence for a person or an institution. TRA can also cancel a second or false TIN under section 26(1).
Failing to apply within 15 days falls under the offence for failing to comply with tax law, which TRA described to the Daily News as section 93. In the 2019 edition, where the same offence was section 82, the fine was 10 to 20 currency points. Where tax above 50 currency points was or could have been underpaid, it was 20 to 50 currency points, up to six months in prison, or both.
| Breach | Provision | Consequence | Register ID |
|---|---|---|---|
| Not applying for a TIN within 15 days | TAA s.22(1); offence s.93 (R.E. 2023) | Fine of 10 to 20 currency points, TZS 200,000 to 400,000, on the 2019 wording; higher band where tax is underpaid | NEW-02-05 (currency point TZS 20,000) |
| Using or lending another person's TIN | TAA s.24(2), s.25(7) | Offence; penalty under the Act's penalty provisions | Confirm with an advocate |
| Holding a second TIN | TAA s.22(3), s.26(1)(d) | Cancellation of the extra number; possible offence | None |
| Late return or payment once registered | TAA s.89 | Higher of 2.5% or 15 currency points (TZS 300,000) a month for a body corporate | NEW-02-06 |
| Not displaying the TIN online | Reg. 58(2), GN 158G | No specific penalty; possible general offence, TRA says | None |
Where TRA starts a prosecution, seizes goods or accuses a business of using someone else's TIN, instruct an advocate before replying. Zatra has an advocate on the team for these matters.
How does TIN registration work in Zanzibar?
Zanzibar has its own revenue authority for non-Union taxes. The Zanzibar Revenue Authority (ZRA), formerly the Zanzibar Revenue Board, issues a Zanzibar Taxpayer Number (ZTN). A person must apply within fifteen days of commencing business. ZRA's checklist for companies and partnerships asks for a copy of the TRA TIN, so the TRA number comes first.
The Act also contains a Zanzibar proviso. Section 22(3) says that a registered person with a branch in Zanzibar shall use the Zanzibar Registration Number issued by the Zanzibar Revenue Board, for the purposes of the Act. VAT in Zanzibar is registered and paid with ZRA, at 15 percent (register line F0246). Our guides to Union and non-Union taxes and the Zanzibar VAT threshold explain the split.
| Point | Mainland Tanzania | Zanzibar |
|---|---|---|
| Number | TRA TIN | ZRA ZTN, with a TRA TIN on file |
| Deadline | 15 days from commencing business (TAA s.22) | 15 days from commencing business (ZRA) |
| Portal | TRA taxpayer portal | ZIDRAS taxpayer portal |
| VAT | TRA, 18% standard rate | ZRA, 15% (F0246) |
| Company registry | BRELA | BPRA |
A Zanzibar company is incorporated with BPRA; see registering a company in Zanzibar.
Worked example: a foreign-owned consultancy getting its TIN
For example, take Kilima Advisory Ltd, a new Dar es Salaam consultancy. Two foreign shareholders own 100 percent, so it is foreign owned for licensing under NEW-08-13. Its nominal share capital is TZS 10,000,000. It expects turnover of TZS 150 million in its first year.
- BRELA. Reserve the name and incorporate on ORS. Stamp the memorandum and articles.
- TRA. A director opens a portal account with a passport-based individual TIN, then applies for the company TIN with the incorporation papers, lease and council letter.
- Licence. With the TIN, apply for the Class A business consultancy licence on the national business portal.
- VAT. Not yet required, because TZS 150 million is below the F0242 threshold. Monitor turnover monthly.
| Step | Authority | Amount | Register ID |
|---|---|---|---|
| Company name reservation | BRELA | TZS 50,000 | F0003 |
| Company registration, capital over TZS 5m to 20m | BRELA | TZS 260,000 | F0001 |
| Stamp duty, memorandum and articles, TZS 10,000 each | TRA | TZS 20,000 | NEW-02-26 |
| Company TIN and director's TIN | TRA | Nil | Handbook chapter 06; line ID to confirm |
| Class A licence, business consultancy, principal place, foreign owned | BRELA | USD 2,000 | F0860 |
| VAT registration | TRA | Not required below threshold | F0242 |
| Total government charges | TZS 330,000 plus USD 2,000 | Sum of the lines above |
One tax point follows from the TIN date. Section 22(6) defers the company's instalment tax for six months from the date its TIN is issued. The nil presumptive tax for a first year (F0190) applies to resident individuals only, so it does not help Kilima. The TIN date should be diarised, not left in a folder.
These are the government charges only. They are paid to BRELA and TRA at the official rate against each authority's control number. Zatra's professional fee is a separate bucket: for example, a Standard Business Setup at USD 999. Zatra never marks up a government fee.
What to do now
- Check the clock. Note the date the business or investment started. The TIN application is due within 15 days.
- Collect identity. Citizens confirm the NIDA number and the phone linked to it. Foreign nationals scan a current passport and permit.
- Build the entity file. Gather the incorporation or registration documents, lease or title deed and the local authority letter.
- Apply on the portal. Register the individual account first, then the entity TIN. Check the certificate details on download.
- Display the certificate. Put it up at the premises, and on any social media account used to trade.
- Diary the TIN date. Record the six-month instalment deferral and the 30-day change window.
- Test VAT. Review turnover against TZS 200 million in 12 months or TZS 100 million in 6 months each month.
- Handle Zanzibar separately. Register with ZRA for a ZTN if the business trades in Zanzibar.
Key dates and deadlines
- 18 March 2016: Tax Administration (General) Regulations, GN No. 101 of 2016, including regulations 58 and 59.
- 1 January 2023: TRA must issue a TIN to every citizen with a NIDA number, under section 22(2) and (5).
- 30 June 2026: GN No. 158G published; in force 1 July 2026, adding the social media display rule.
- 1 October 2026: TRA reminder on TIN and clearance certificates for tenders and digital platforms, as reported.
- Within 15 days of commencing business: apply for a TIN.
- Within 7 days of a complete application: TRA may issue the TIN; a refusal must come within 14 days.
- Within 30 days of a change: notify TRA of new certificate details.
How Zatra helps
Zatra's TIN and VAT registration service prepares the TRA file, opens the portal accounts with the client and checks the certificate against the BRELA record. For foreign investors, our foreign investor business setup service runs BRELA, TRA and the licence in sequence. The Standard Business Setup is USD 999, Fast Track USD 1,500 and Executive from USD 2,500; Compliance Renewal runs USD 900 to 1,200 a year. A Senior Advisory Session costs USD 49. See the pricing page for what each covers.
Government charges are paid by the client to the authority at the official rate against its control number. They are separate from Zatra's professional fee and are never marked up. The official amounts are in our government fees handbook.
TRA decides every TIN application. Zatra prepares and coordinates the file; it does not decide or guarantee any authority's outcome. Prosecution, seizure, disputes and legal opinions go to an advocate.
Sources and status
Accurate as at 7 October 2026.
- Tax Administration Act, Cap. 438 R.E. 2023, sections 22 to 26: published by TRA, 2023 revised edition. Accessed 7 Oct 2026.
- Tax Administration Act, version of 30 November 2019, section 82: TanzLII, 30 Nov 2019. Accessed 7 Oct 2026.
- Tax Administration (General) Regulations, 2016, GN No. 101, regulations 58 and 59: Ministry of Finance via TanzLII, 18 Mar 2016. Accessed 7 Oct 2026.
- Tax Administration (General) (Amendment) Regulations, 2026, GN No. 158G: Ministry of Finance, published by TRA, 30 Jun 2026. Accessed 7 Oct 2026.
- Starting Business: Tanzania Revenue Authority, undated web page. Accessed 7 Oct 2026.
- How to register, get an account and update TIN information in the taxpayer portal: Tanzania Revenue Authority, undated. Accessed 7 Oct 2026.
- Taxpayer portal FAQ: Tanzania Revenue Authority, undated. Accessed 7 Oct 2026.
- TRA home page and public notices list: Tanzania Revenue Authority, notices to 5 Oct 2026. Accessed 7 Oct 2026.
- Get Help: registration: Zanzibar Revenue Authority, undated web page. Accessed 7 Oct 2026.
- TRA warns businesses over TIN, tax clearance in tenders: The Respondents, 1 Oct 2026. Accessed 7 Oct 2026.
- TIN display rule excludes non-resident traders, TRA says: Daily News, 7 Sep 2026. Accessed 7 Oct 2026.
- Tanzania Tax Identification Number (TIN): All You Need To Know: TanzaniaInvest, 1 Jun 2023, updated 26 Sep 2025. Accessed 7 Oct 2026.
- Tanzania: Finance Act 2022 highlights: Bowmans, 21 Jul 2022. Accessed 7 Oct 2026.
- TRA directs that TIN is mandatory to all employees: Breakthrough Attorneys, 10 Sep 2020. Accessed 7 Oct 2026.
Figures to confirm before you act
- TRA's 1 October 2026 notice: reported by The Respondents; not on TRA's notices list on 7 October 2026, so confirm its wording with TRA
- Penalty for failing to apply: the R.E. 2023 text of section 93 was not readable in full; the fine bands above come from the 2019 wording of the same offence
- Third Schedule list: taken from TanzaniaInvest's reproduction; check the current Schedule with the institution handling your transaction
- TIN fee nil: Zatra fee handbook chapter 06 at 26 September 2026; the register line ID is to be confirmed
- Documents for foreigners and branches: TRA publishes no separate list; ask the tax office whether it needs the residence or work permit
- Fees F0001, F0003, NEW-02-26 and F0860: Zatra Handbook 06 register at 26 September 2026; the control number governs on the day of payment
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 get a TIN without a NIDA number?
Yes. TRA accepts other identity documents, including a passport. Foreign nationals apply with a passport, and a person with an existing TIN can link it to a portal account using the TIN and its registered phone number.
Does an employee need a TIN if they have no business?
Yes, in practice. Employers file PAYE returns against each employee's TIN, and TRA made this mandatory for PAYE filing in 2020. A citizen with a NIDA number should already have a TIN linked to it under section 22(2).
Can a company log in to the TRA portal with its own TIN?
No. TRA's portal FAQ says only an individual TIN can log in, not an entity TIN. A director or authorised officer logs in with a personal TIN and acts for the company. Keep that authority documented in a board resolution.
I lost my TIN certificate. What should I do?
Log in to the portal and check whether a fresh copy can be printed. If not, write to the tax office that holds your file. Section 26(3) lets TRA issue an amended certificate without changing the number.
Can two businesses owned by one person share a TIN?
A sole trader has one personal TIN for all business activities. Each company or partnership is a separate person and needs its own TIN. Section 24(2) bars one person from using another's number.
Does a TIN expire?
No expiry date appears in the Act. The number stays until TRA cancels it under section 26, for example on death, winding up or a duplicate number. The clearance certificate, not the TIN, is the document that goes stale.
Is a TIN needed to open a business bank account?
Contracts with financial institutions appear in the Third Schedule as reproduced by TanzaniaInvest, and banks commonly ask for the TIN certificate in their account-opening pack. Ask the bank for its current checklist before applying.
Can a non-resident company get a TIN without a branch?
TRA told the Daily News that non-residents may not be required to hold a TIN. A non-resident electronic service provider registers with TRA under a separate route for VAT and digital taxes. Take advice on the facts before trading.
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.
- Tax Administration Act, Cap. 438 R.E. 2023: TRA-hosted 2023 revised edition, sections 22 to 26 read 7 Oct 2026; primary source. Accessed 2026-10-07.
- Tax Administration (General) Regulations, 2016, GN No. 101: Ministry of Finance via TanzLII, dated 18 Mar 2016, regulations 58 and 59; primary source. Accessed 2026-10-07.
- Tax Administration (General) (Amendment) Regulations, 2026, GN No. 158G: Ministry of Finance, published 30 Jun 2026, in force 1 Jul 2026; primary source. Accessed 2026-10-07.
- TRA: Starting Business: Tanzania Revenue Authority web page, undated, read 7 Oct 2026; primary source on documents. Accessed 2026-10-07.
- TRA: How to register and update TIN information in the taxpayer portal: Tanzania Revenue Authority instruction, undated, read 7 Oct 2026; primary source. Accessed 2026-10-07.
- TRA: Taxpayer portal FAQ: Tanzania Revenue Authority, undated, read 7 Oct 2026; primary source. Accessed 2026-10-07.
- Tax Administration Act, TanzLII version of 30 November 2019: TanzLII, version of 30 Nov 2019, section 82 penalty wording; primary source. Accessed 2026-10-07.
- ZRA: Get Help, registration: Zanzibar Revenue Authority web page, undated, read 7 Oct 2026; primary source for Zanzibar. Accessed 2026-10-07.
- The Respondents: TRA warns businesses over TIN, tax clearance in tenders: press report, published 1 Oct 2026. Accessed 2026-10-07.
- Daily News: TIN display rule excludes non-resident traders, TRA says: press report, published 7 Sep 2026. Accessed 2026-10-07.
- TanzaniaInvest: Tanzania Tax Identification Number (TIN): independent guide, published 1 Jun 2023, updated 26 Sep 2025. Accessed 2026-10-07.
- Bowmans: Tanzania Finance Act 2022 highlights: law firm note, published 21 Jul 2022, on TIN for NIDA holders. Accessed 2026-10-07.
- Breakthrough Attorneys: TRA directs that TIN is mandatory to all employees: law firm note, published 10 Sep 2020. Accessed 2026-10-07.
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/.