Work Permit Renewal Tanzania: The 60-Day Rule, Fees and the 8-Year Limit
How do you renew a work permit in Tanzania? File the renewal with the Labour Commissioner on the online system (OWAIS) at least 60 days before the permit expires, as section 12(7) of Cap. 436 requires. Attach the previous permit, a progress report on the succession plan and a current tax clearance. Pay the class fee again: USD 500 for Class B, USD 1,000 for Classes A and C.
The residence permit is renewed in the same cycle through the Immigration e-Permit system, and its fee is charged in full again. A work permit runs 24 months at a time, and the first grant plus all renewals may not exceed eight years, except for investors of great value under section 12(5).
What the law says about renewing a work permit
Work permit renewal in Tanzania is governed by the Non-Citizens (Employment Regulation) Act, Cap. 436, as consolidated on TanzLII with the amendments made by the Labour Laws (Amendments) Act No. 4 of 2025. The Act applies to Mainland Tanzania only. Four rules in section 12 drive every renewal.
- Section 12(4): unless cancelled earlier, a work permit is valid for 24 months from the date of issue. It may be renewed, but the first grant and all renewals together may not exceed eight years.
- Section 12(5): the total period may exceed ten years for an investor whose contribution to the economy or the wellbeing of Tanzanians through investment is of great value.
- Section 12(7): an application for renewal must be submitted to the Labour Commissioner at least sixty days before expiry.
- Section 12(8): sections 9 and 10 apply to a renewal as they apply to a first application. A renewal therefore needs the class fee from the Fifth Schedule and the documents in the Second Schedule.
The Non-Citizens (Employment Regulation) Regulations, 2016 (GN 331 of 2016) add two renewal rules. Regulation 16(3) says any application for renewal must be accompanied by a progress report against the succession plan. Regulation 17 says the renewal should be lodged two months before the permit expires. The Act's sixty days and the regulation's two months are close but not identical, so plan for the earlier of the two.
The residence permit sits under a separate law, the Immigration Act, Cap. 54 R.E. 2023, run by the Immigration Services Department. The two permits are applied for through one linked online process, but each authority decides its own part.
Who is affected by these renewal rules?
- Foreign employees on Class B or Class C work permits whose permit ends within the next six months.
- Investors and self-employed holders of Class A permits, who renew under the same section 12 rules and may qualify for the investor extension in section 12(5).
- HR and finance teams who carry the employer's liability under section 9 if a non-citizen works without a valid permit.
- Companies registered with TISEZA, which can file through the one-stop centre and pay its facilitation charges.
- Employers in Zanzibar, who follow a separate route described below. A Mainland permit does not cover work in Zanzibar.
If you are hiring a non-citizen for the first time, start with our guide to the application sequence for foreign employees instead. This guide is about keeping an existing permit alive.
Who does what in a Mainland renewal?
Three public bodies touch a renewal, and each has a distinct job. Knowing who decides what saves time when a query comes back.
| Body | Role in a renewal | Where you deal with it |
|---|---|---|
| Labour Commissioner, Prime Minister's Office (Labour) | Decides the work permit renewal under Cap. 436 and issues the control number for the class fee. | OWAIS at epermit.kazi.go.tz |
| Commissioner General of Immigration | Decides the residence permit after the work permit is approved, then enrols biometrics and issues the e-Permit card. | Immigration e-Permit system and Immigration offices |
| TISEZA one-stop centre | Files for registered investors and charges a facilitation fee on top of the government fee. | TISEZA work permit desk |
| Minister responsible for labour | Hears appeals against the Labour Commissioner's decision under section 18, within thirty days. | Written appeal to the Minister |
The official name of the labour system is the Online Work Permit Application and Issuance System (OWAIS). The OWAIS guidelines state that it is integrated with the Immigration e-Permit system. Once the Labour Commissioner approves, the application moves on to Immigration for the residence permit.
When should you file a work permit renewal in Tanzania?
The statutory floor is at least sixty days before expiry, under section 12(7) of Cap. 436. Regulation 17 of GN 331 of 2016 asks for two months. Treat both as the latest safe date, not the target. We advise clients to file about 90 days before expiry, for three reasons.
- No law sets a processing time for the Labour Commissioner's decision, so you cannot count on a fixed turnaround.
- The residence permit can only follow once the work permit is approved, and Immigration then needs biometric enrolment.
- Supporting documents expire. A tax clearance certificate, a business licence or a passport with under six months left can each trigger a query.
Count the sixty days backwards from the expiry date printed on the permit. For example, a permit expiring on 31 January 2027 must be filed by 2 December 2026 on our count. Two months before that date falls on 30 November 2026.
A renewed permit is valid for 24 months from its date of issue under section 12(4). The Act does not say that a renewal runs on from the old expiry date. An early approval can therefore end slightly earlier than the old date plus two years. Check the dates printed on the new permit and diarise them at once.
How long can a work permit be renewed in total?
Section 12(4) caps the first grant and all renewals at eight years in total. The cap came in through Act No. 6 of 2021, which TanzLII records as amending section 12(4). Afriwise's 2021 note on the amendment describes the same 24-month validity and eight-year limit.
There is one statutory exception. Under section 12(5), the total period for an investor whose contribution through investment is of great value may exceed ten years. The Act does not define "great value", so the Labour Commissioner judges each case. We found no provision in Cap. 436 or GN 331 of 2016 that extends the cap for an employee on succession-plan grounds.
The Labour Commissioner may also attach a finality condition under section 12(9). This applies where the employer asked for a limited period, or where the non-citizen is close to the end of the eight years. A permit marked final cannot be renewed in the ordinary way. Read the conditions on every permit you receive.
The cap changes how you plan. If a key expatriate is in year six or seven, the succession plan stops being a form and becomes the actual transition plan. Our guide to the foreign employee ratio in Tanzania covers the related staffing limits.
What documents do you need to renew a work permit?
Section 12(8) applies section 10 to a renewal, so the Second Schedule documents apply again. Regulation 4(2) of GN 331 of 2016 lists "previous work permit (for renewal application)" for every class. The OWAIS guidelines list the original work permit for renewals and a current tax clearance certificate. Upload files as PDF under 500 KB each, as the guidelines require.
| Document | Class A | Class B or C | Source of the requirement |
|---|---|---|---|
| Previous or original work permit | Yes | Yes | GN 331 of 2016 reg. 4(2); OWAIS guidelines |
| Progress report against the succession plan | Where a plan applies | Yes | GN 331 of 2016 reg. 16(3); Cap. 436 s.7 |
| Current tax clearance certificate | Yes | Yes | OWAIS guidelines |
| Justification letter from the employer or investor | Yes | Yes | GN 331 of 2016 reg. 4(2); OWAIS guidelines |
| Employment or engagement contract covering the new period | Not usually | Yes | GN 331 of 2016 reg. 4(2)(b); OWAIS guidelines |
| Detailed job description and CV | No | Yes | GN 331 of 2016 reg. 4(2)(b) |
| Passport valid for at least six months, and a recent photo | Yes | Yes | OWAIS guidelines |
| Current proof of shares from BRELA | Yes | No | OWAIS guidelines |
| Business licence, TIN and VAT certificates | Yes | Yes | GN 331 of 2016 reg. 4(2); OWAIS guidelines |
| Proof of NSSF and WCF registration | Yes | Yes | OWAIS guidelines |
| Professional registration or sector approval, if the job needs one | Where relevant | Yes | GN 331 of 2016 reg. 4(2) |
| TISEZA certificate of incentives, if held | Where held | Where held | GN 331 of 2016 reg. 4(2); OWAIS guidelines |
The succession plan report deserves the most care. Section 7 of Cap. 436 requires a plan for passing the non-citizen's knowledge to citizens and a training programme for local staff. A renewal file should show the named understudy, the training delivered since the last permit and what remains. A thin report invites questions under section 11(2), which asks whether all possible efforts were made to find a local expert.
How much does it cost to renew a work permit and residence permit?
A renewal costs the same as a first grant. The Zatra fee register records that a work permit renewal is charged the full class fee again (NEW-04-36). It also records that a residence permit renewal has no separate fee, being a fresh application at the class fee (NEW-04-19). The OWAIS guidelines confirm that fees follow the work permit class. The full schedule is in our government fees handbook.
| Item | Government fee | Register ID | Legal basis |
|---|---|---|---|
| Work permit Class A, investors and self-employed | USD 1,000 | F0413 | Cap. 436 s.10(2)(a), Fifth Schedule |
| Work permit Class B, prescribed professions | USD 500 | F0414 | Cap. 436 s.10(2)(a), Fifth Schedule |
| Work permit Class C, other professions | USD 1,000 | F0415 | Cap. 436 s.10(2)(a), Fifth Schedule |
| TISEZA facilitation fee on a work permit | USD 100 | F0418 | TISEZA one-stop centre |
| Residence permit Class A through TISEZA | USD 3,050, plus 10% facilitation after approval | F0403 | Cap. 54 s.50(1)(j) |
| Residence permit Class B through TISEZA | USD 2,050, plus 10% facilitation after approval | F0404 | Cap. 54 s.50(1)(j) |
| Residence permit Class A-3 direct | USD 3,000, plus USD 50 re-entry pass | F0405 | Cap. 54 s.50(1)(j) |
| Residence permit Class B-1 direct | USD 2,000, plus USD 50 re-entry pass | F0406 | Cap. 54 s.50(1)(j) |
| Re-entry pass, per applicant and dependant | USD 50 each | NEW-04-21 | Cap. 54 s.50(1)(j) |
| Dependant pass, spouse or child | USD 550 (EAC USD 300) | NEW-04-22 | Cap. 54 s.50(1)(j) |
Class B is narrower than many employers assume. The register describes it as prescribed professions: medical and health, oil and gas experts, and science and mathematics teachers and lecturers. Most other employees hold Class C at USD 1,000. East African citizens pay lower residence permit rates, shown in the register lines above.
Every government fee is paid to the authority at the official rate against its own control number. The OWAIS guidelines direct the work permit fee to the Prime Minister's Office USD account. Zatra's professional fee is separate, quoted on our pricing page, and government fees are never folded into it or marked up.
How do you renew the residence permit and dependants' passes?
The Immigration e-Permit guidelines state that applicants for residence permits must first obtain a work permit from the labour ministry. They list a status called Replacement (RPL) for an applicant renewing after expiration. The guidelines also say that once approved, the fee must be paid within sixty days. An unpaid application is then deleted automatically.
The OWAIS guidelines set out the sequence. The Labour Commissioner decides the work permit first. The Commissioner General of Immigration then processes the residence permit and issues a control number. The holder pays, reports to an Immigration office for fingerprints and a photo, and collects the e-Permit smart card.
The residence permit cannot outlast the work permit it rests on. Clyde & Co's 2023 note describes a residence permit valid for up to two years, renewable within the eight-year limit of the work permit. We have not found that period stated on an Immigration page that loads, so we list it under figures to confirm.
Dependants need attention in the same cycle. The register lists a dependant pass at USD 550 (NEW-04-22) on the direct route. TISEZA publishes USD 50 for each dependant on its own route (F0403 and F0404). Which charge applies depends on the route and the dependant's status, so confirm it on the control number. Our residence permit guide covers the classes in more depth.
What happens if you work on an expired permit?
An expired permit is no permit. Section 9 of Cap. 436 bars a non-citizen from any occupation without a valid work permit or exemption certificate. It bars any person from employing or engaging such a non-citizen. We found no provision that lets a holder keep working on an expired permit while a late renewal is pending.
| Breach | Penalty as set by law | Register ID | Law |
|---|---|---|---|
| Working, or employing a non-citizen, without a valid work permit | Fine of not less than TZS 10,000,000, or imprisonment of not less than 2 years, or both | F0422 | Cap. 436 s.9 |
| False information or forged documents, or breach of permit conditions | Fine of not less than TZS 10,000,000, or imprisonment of not less than 12 months, or both | F0423 | Cap. 436 s.20 |
| Failing to surrender a permit within 14 days before departure | Fine of not less than TZS 10,000,000, or imprisonment of not less than 12 months, or both | F0424 | Cap. 436 s.17 |
| Late half-yearly return on non-citizen employees | TZS 500,000 for each month or part of a month | NEW-04-39 | Cap. 436 s.16 |
| Working without a valid residence permit, or employing such a person | Fine of not less than TZS 500,000, or imprisonment of up to 3 years, or both | F0426 | Cap. 54 s.47 |
The Labour Commissioner may also cancel a permit under section 14 where the holder breaches its conditions or leaves the employment. Our note on working without a permit in Tanzania covers inspections and enforcement. If an officer opens an investigation, or a matter may lead to prosecution, instruct an advocate before you respond.
How does renewal work in Zanzibar?
Zanzibar is a separate jurisdiction for labour, and Cap. 436 does not apply there. Work permits in Zanzibar are issued under the Zanzibar Employment Act No. 11 of 2005. FB Attorneys confirm that a Mainland permit cannot be used for work in Zanzibar and that the Zanzibar Labour Commissioner issues the Zanzibar permit. Residence permits remain under the Union Immigration Act.
The Zanzibar Investment Promotion Authority (ZIPA) runs the investor route through its one-stop centre. ZIPA states that a Zanzibar work permit is valid for one year and can be renewed. It asks for the renewal at least 14 working days before expiry, with a tax clearance and an updated contract. It asks for a residence permit replacement at least 14 days before expiry.
| Point | Mainland Tanzania | Zanzibar |
|---|---|---|
| Labour law | Non-Citizens (Employment Regulation) Act, Cap. 436 | Employment Act No. 11 of 2005 (Zanzibar) |
| Who issues the work permit | Labour Commissioner, through OWAIS | Zanzibar Labour Commissioner; ZIPA one-stop centre for investors |
| Validity of each grant | 24 months, total cap of eight years | One year, renewable, according to ZIPA |
| Renewal filing time | At least 60 days before expiry | At least 14 working days before expiry, according to ZIPA |
| Residence permit | Immigration Act, Cap. 54 | Immigration Act, Cap. 54, through ZIPA for investors |
Zanzibar fees are not in the Mainland lines of our register, so confirm them with ZIPA or the Zanzibar Labour Commissioner. A group with staff on both sides should read our Mainland and Zanzibar permits guide.
Worked example: a Class B permit expiring on 31 January 2027
A private hospital in Dar es Salaam employs a foreign specialist physician. She holds a Class B work permit, as a medical professional, and a Class B-1 residence permit. Her current permit expires on 31 January 2027. Her first permit was issued on 1 February 2023, so she has used four of her eight years. Her husband lives with her on a dependant pass.
The deadline is 2 December 2026 under section 12(7), on our count of sixty days. Regulation 17 points to 30 November 2026. The hospital plans to file on 2 November 2026, about 90 days early.
Direct-route government fees, from the register:
- Work permit Class B: USD 500 (F0414), paid to the Prime Minister's Office account against the OWAIS control number.
- Residence permit Class B-1: USD 2,000 (F0406).
- Re-entry pass for her: USD 50 (NEW-04-21).
- Dependant pass for her husband: USD 550 (NEW-04-22).
The total is USD 3,100 for the family, or USD 2,550 for her alone. If the hospital files through TISEZA, the work permit carries a USD 100 facilitation fee (F0418). The residence permit becomes USD 2,050 plus 10% facilitation after approval (F0404). On our reading that 10% is USD 205, so confirm it on the control number.
If she were an engineer on a Class C permit, the work permit fee would be USD 1,000 (F0415) instead of USD 500. If approval comes on 10 January 2027, the new permit runs 24 months from that date, to about 9 January 2029. At that point she will have used about six of her eight years. Her succession report should show the understudy ready to take over by 2031.
What to do now
- Build a permit register. List every non-citizen, permit class, issue date, expiry date and years used against the eight-year cap.
- Set three reminders. Diarise 120, 90 and 60 days before each expiry, and treat the 60-day mark as the last legal day.
- Refresh the succession report. Name the understudy, record the training delivered and set dates for handover, as regulation 16(3) requires.
- Clear tax and statutory filings. Obtain a current tax clearance and file the half-yearly non-citizen returns due on 30 June and 31 December.
- Check the passport and contract. Make sure the passport has more than six months left and the contract covers the new period.
- File on OWAIS and pay the control number. Pay the class fee to the official account only, and keep the receipt.
- Follow through at Immigration. Pay the residence permit control number within 60 days of approval, then complete biometrics and collect the card.
- Plan for refusal. If the Labour Commissioner refuses, consider an appeal to the Minister within thirty days under section 18, with an advocate.
Key dates and deadlines for a renewal
The table applies the rules to the worked example. Replace the dates with your own expiry date.
| When | Date in the example | Action | Basis |
|---|---|---|---|
| About 120 days before expiry | 3 October 2026 | Audit the file and request tax clearance | Good practice |
| About 90 days before expiry | 2 November 2026 | Target filing date on OWAIS | Good practice |
| Two months before expiry | 30 November 2026 | Lodging date under the regulations | GN 331 of 2016 reg. 17 |
| Sixty days before expiry | 2 December 2026 | Last day to file, on our count | Cap. 436 s.12(7) |
| Half-yearly return | 31 December 2026 | File the return on non-citizen employees | Cap. 436 s.16 |
| Within 60 days of residence permit approval | Varies | Pay the Immigration control number | Immigration e-Permit guidelines |
| Expiry | 31 January 2027 | Old permit ends; the renewal must be issued by now | Cap. 436 s.9 |
| Eight-year limit | 31 January 2031 | Total period for a first grant from 1 February 2023 | Cap. 436 s.12(4) |
How Zatra helps
Zatra's work and residence permits service keeps a permit calendar for each client. It prepares the succession progress report, assembles the renewal file and lodges it on OWAIS and the Immigration e-Permit system. For investors, see our work permit guide for investors and our note on Class A permits. Government fees are paid by the client to the authority at the official rate against its control number, separately from Zatra's fee.
The Labour Commissioner and the Commissioner General of Immigration decide every application. Zatra does not decide or guarantee any authority's outcome. Disputes, refusals that need an appeal, and questions of prosecution go to an advocate.
Sources and status
Accurate as at 6 October 2026.
- Non-Citizens (Employment Regulation) Act, 2015 (Cap. 436), consolidated to 14 March 2025: TanzLII, 2025. Accessed 6 Oct 2026.
- Non-Citizens (Employment Regulation) Regulations, 2016, GN 331 of 2016: TanzLII, 30 Dec 2016. Accessed 6 Oct 2026.
- Online Work Permit Application and Issuance System (OWAIS) guidelines: Prime Minister's Office (Labour), undated, live 2026. Accessed 6 Oct 2026.
- Tanzania Work Permit Application portal: Prime Minister's Office (Labour), undated, live 2026. Accessed 6 Oct 2026.
- Residence Permit Application guidelines (e-Permit): Immigration Services Department, undated, live 2026. Accessed 6 Oct 2026.
- Work Permit: TISEZA, undated, live 2026. Accessed 6 Oct 2026.
- Resident Permit: TISEZA, undated, live 2026. Accessed 6 Oct 2026.
- Work and Residence Permits: Zanzibar Investment Promotion Authority, undated, live 2026. Accessed 6 Oct 2026.
- Key changes to Tanzania's Non-Citizen (Employment Regulation) Act: Clyde & Co, 2 May 2025. Accessed 6 Oct 2026.
- Work and residence permit application process for investors and other foreign nationals in Tanzania: Clyde & Co, 6 Apr 2023. Accessed 6 Oct 2026.
- Update on the amendments to the Non-Citizens (Employment Regulation) Act in Tanzania: Afriwise, 11 Oct 2021. Accessed 6 Oct 2026.
- Mainland Tanzania work permits in Zanzibar: FB Attorneys, 31 Oct 2022. Accessed 6 Oct 2026.
Figures to confirm before you act
- Section numbering: the 60-day rule is s.12(7) in TanzLII's consolidation after Act No. 4 of 2025; older Cap. 436 R.E. 2023 prints number the renewal subsections differently
- Filing deadline 2 December 2026 for a 31 January 2027 expiry: Zatra's count of sixty days; the Labour Commissioner's system governs
- Work permit fees USD 1,000, 500 and 1,000 (F0413, F0414, F0415) and renewal at the full class fee (NEW-04-36): Cap. 436 Fifth Schedule; the OWAIS control number governs
- Residence permit fees (F0403 to F0406), re-entry pass (NEW-04-21) and dependant pass USD 550 (NEW-04-22): Immigration fee matrix; confirm which dependant charge applies on your route
- TISEZA facilitation USD 100 (F0418) and 10% on the residence permit (USD 205 in the example): confirm the base for the 10% with TISEZA
- Residence permit validity of up to two years: reported by Clyde & Co; confirm with Immigration
- Zanzibar one-year validity, 14 working days and Zanzibar fees: ZIPA page; confirm with ZIPA or the Zanzibar Labour Commissioner
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 renew a work permit after it has expired?
The Act gives no grace period. A late file is in practice a new application, and the holder may not work in the gap under section 9. Immigration lists a Replacement (RPL) status for renewal after expiration, but that does not cure the labour breach.
Is the renewal fee lower than the first application fee?
No. Section 12(8) applies the fee rule in section 10 to renewals, so the full Fifth Schedule class fee is paid again. Class B costs USD 500 and Classes A and C cost USD 1,000.
Does the eight-year limit restart if the employee changes employer?
Section 12(4) counts the first grant and its renewals, and the Act does not say the count restarts with a new employer. Treat years on earlier permits as counting unless the Labour Commissioner confirms otherwise in writing.
Can an employee change from Class C to Class B at renewal?
Yes, if the new role is a prescribed profession. The OWAIS guidelines treat change of class like a renewal and ask for the original permit. The fee is the fee for the new class.
What happens to the permit if the employee resigns before it expires?
The Labour Commissioner may cancel a permit when the holder ceases the employment, under section 14. A departing holder must surrender the permit within 14 days before leaving, under section 17, or face penalty F0424.
Who pays the renewal fees, the employer or the employee?
The Act does not say who must bear the cost between the parties. Most employers pay it and say so in the contract. Whoever pays, use only the official control number.
Is a work permit renewal handled by TISEZA faster than the direct route?
TISEZA files for registered investors and charges facilitation fees, but the Labour Commissioner and Immigration still decide. No published service standard guarantees a faster decision, so file early on either route.
Can a Mainland employee work temporarily in Zanzibar on the same permit?
No. Cap. 436 covers Mainland Tanzania only. Work in Zanzibar needs a Zanzibar permit from the Zanzibar Labour Commissioner, with a residence permit under the Immigration Act.
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.
- Non-Citizens (Employment Regulation) Act, 2015 (Cap. 436), consolidated to 14 March 2025: TanzLII consolidation incl. Act No. 4 of 2025, version 14 Mar 2025; primary source, read 6 Oct 2026. Accessed 2026-10-06.
- Non-Citizens (Employment Regulation) Regulations, 2016, GN 331: TanzLII, GN 331 of 30 Dec 2016; primary source, read 6 Oct 2026. Accessed 2026-10-06.
- OWAIS guidelines: Prime Minister's Office (Labour), undated, live 2026; primary source, read 6 Oct 2026. Accessed 2026-10-06.
- Tanzania Work Permit Application portal: Prime Minister's Office (Labour), undated, live 2026; primary source, read 6 Oct 2026. Accessed 2026-10-06.
- Immigration e-Permit Residence Permit guidelines: Immigration Services Department, undated, live 2026; primary source, read 6 Oct 2026. Accessed 2026-10-06.
- TISEZA: Work Permit: TISEZA, undated, live 2026; primary source, read 6 Oct 2026. Accessed 2026-10-06.
- TISEZA: Resident Permit: TISEZA, undated, live 2026; primary source, read 6 Oct 2026. Accessed 2026-10-06.
- ZIPA: Work and Residence Permits: Zanzibar Investment Promotion Authority, undated, live 2026; primary source for Zanzibar, read 6 Oct 2026. Accessed 2026-10-06.
- Clyde & Co: Key changes to Tanzania's Non-Citizen (Employment Regulation) Act: independent law firm note, published 2 May 2025. Accessed 2026-10-06.
- Clyde & Co: Work and residence permit application process in Tanzania: independent law firm note, published 6 Apr 2023. Accessed 2026-10-06.
- Afriwise: Update on the amendments to the Non-Citizens (Employment Regulation) Act: independent legal publisher, published 11 Oct 2021. Accessed 2026-10-06.
- FB Attorneys: Mainland Tanzania work permits in Zanzibar: independent law firm note, published 31 Oct 2022. Accessed 2026-10-06.
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/.