The Written Laws (Miscellaneous Amendments) (No.2) Act, 2019
This section states the Act’s short title and identifies it as the Written Laws (Miscellaneous Amendments) (No.2) Act, 2019.
AI-assisted research synopsis — verify against the official legal text below.
- Jurisdiction
- Tanzania
- Instrument
- Act or statute
- Citation
- The Written Laws (Miscellaneous Amendments) (No.2) Act, 2019
- Version
- Undated source snapshot
- Language
- en
- Official source
- View official record ↗
Publicly available, excluded from search-engine indexing
This page remains available for direct access and API use, but this release emits
noindex,follow for the following reason:
- The record does not meet this release's canonical indexing criteria.
(market-indexing-disabled)
Statute overview
About this statute
This section states the Act’s short title and identifies it as the Written Laws (Miscellaneous Amendments) (No.2) Act, 2019. This section says the written laws listed in the Act are amended as set out in their respective Parts. This Part is to be read together with the Excise (Management and Tariff) Act, and it concerns amendment of the Fourth Schedule. This section amends the Fourth Schedule of the principal Act by replacing one code and updating the related description and excise rate entries. The text shows amendment headings for the Income Tax Act and two per-litre amounts, but it does not clearly state the full rule in the excerpt provided.
Search within this statute
Search all stored provisions in this version.
Legal text
Provisions of The Written Laws (Miscellaneous Amendments) (No.2) Act, 2019
Showing 35 of 35
Part
PART I
- 1 Verify source ↗
Short title
AI-assisted research summary: This section states the Act’s short title and identifies it as the Written Laws (Miscellaneous Amendments) (No.2) Act, 2019.
1. This Act may be cited as the Written Laws (Miscellaneous Amendments) (No.2) Act, 2019. Amendment of certain written laws - 2 Verify source ↗
Amendment of Certain Written Laws
AI-assisted research summary: This section says the written laws listed in the Act are amended as set out in their respective Parts.
2. The Written Laws specified in various Parts of this Act are amended in the manner specified in their respective Parts. PART II AMENDMENT OF THE EXCISE (MANAGEMENT AND TARIFF) ACT, (CAP.147) Construction Cap.147
Part
PART II
- 3 Verify source ↗
Construction
AI-assisted research summary: This Part is to be read together with the Excise (Management and Tariff) Act, and it concerns amendment of the Fourth Schedule.
3. This Part shall be read as one with the Excise (Management and Tariff) Act, hereinafter referred to as the “principal Act”. Amendment of Fourth Schedule
Part
Schedule
- 4 Verify source ↗
Amendment of Fourth Schedule
AI-assisted research summary: This section amends the Fourth Schedule of the principal Act by replacing one code and updating the related description and excise rate entries.
4. The principal Act is amended in the Fourth Schedule by- (a) deleting figure.22.08 appearing in the second column and substituting for it the figure 2208.20.00; (b) deleting the description “locally produced products of this (cid:1) 3 No. 6 The Written Laws (Miscellaneous Amendments) (No.2) Act, 2019 (cid:1) heading” and the rates thereof appearing under the HS. Code 2208.20.00 and substituting for them the following: 2208.20.00 Description Unit l l by Spirits obtained distilling grape wine or grape marc from locally produced grapes. Other produced spirits under this heading locally Old Excise Rate Tshs. 3,315.00 per litre New Excise Rate Tshs. - 450
AI-assisted research summary: The text shows amendment headings for the Income Tax Act and two per-litre amounts, but it does not clearly state the full rule in the excerpt provided.
450.00 per litre Tshs. 3,315.00 per litre Tshs. 3,315.00 per litre PART III AMENDMENT OF THE INCOME TAX ACT, (CAP.332) Construction Cap.332 Repeal of section 83B Amendment of First Schedule - 5 Verify source ↗
Construction
AI-assisted research summary: This section says this Part must be read together with the Income Tax Act.
5. This Part shall be read as one with the Income Tax Act, hereinafter referred to as the “principal Act”. - 6 Verify source ↗
Repeal of section 83B
AI-assisted research summary: This section repeals section 83B of the principal Act.
6. The principal Act is amended by repealing section 83B. - 7 Verify source ↗
Amendment of First Schedule
AI-assisted research summary: This provision amends paragraph 4 of the First Schedule by deleting one word and removing subparagraph (d).
7. The principal Act is amended in paragraph 4 of the First Schedule- (a) in subparagraph (c), by deleting the word “and” appearing at the end of item (v); (b) by deleting subparagraph (d). PART IV AMENDMENT OF THE LOCAL GOVERNMENT AUTHORITIES (RATING) ACT, (CAP. 289)(cid:1) Construction Cap. 289 - 30 Verify source ↗
Amendment of Schedule
AI-assisted research summary: This provision amends the Schedule by adding item 25 about supplying precious metals, gemstones, and other precious stones by a small scale miner at designated buying stations or Mineral and Gem Houses.
30. The principal Act is amended in Part I of the Schedule by adding immediately after item 24 the following: “25. Supply of precious metals, gemstones and other precious stones by a small scale miner at buying stations or at the Mineral and Gem Houses the Mining Commission under the Mining Act.” designated by ” Passed by the National Assembly on the 9th February, 2019. STEPHEN KAGAIGAI Clerk of the National Assembly (cid:1) 11
Part
PART IV
- 8 Verify source ↗
Construction
AI-assisted research summary: This part must be read together with the Local Government Authorities (Rating) Act, and it mentions an amendment of section 3.
8. This Part shall be read as one with the Local Government Authorities (Rating) Act, hereinafter referred to as the “principal Act”. Amendment of section 3 - 9 Verify source ↗
Amendment of section 3
AI-assisted research summary: This section replaces the definitions of “authority” and “rateable property” in section 3.
9. The principal Act is amended in section 3 by deleting the definition of the terms “authority” and “rateable property” and substituting for them the following new definitions- “authority” means the Tanzania Revenue Authority; 4 (cid:1) (cid:1) (cid:1) No. 6 The Written Laws (Miscellaneous Amendments) (No.2) Act, 2019 (cid:1) “rateable property” (a) in City Councils, Municipal Councils and Town Councils, means - (i) (ii) is in the case of a plot with a single building, a building which including all in actual occupation improvements on, in or under any such building; in the case of a plot with more than one building, all buildings in actual occupation in that plot including improvements on, in or under such buildings; (b) in District Councils, means- (i) (ii) is in the case of a plot with a single building, a building including all in actual occupation which improvements on, in or under any such building; in the case of a plot with more than one building, only one building which shall be charged the highest rates in that plot, but rateable property under paragraphs (a) and (b) does not include mud huts, thatched houses, mud houses and such other similar houses.” Repeal and replacement of section 6 - 10 Verify source ↗
Repeal and replacement of section 6
AI-assisted research summary: This section amends the principal Act by repealing section 6 and replacing it with new text.
10. The principal Act is amended by repealing section 6 and replacing it with the following: “Declaration of rateable area An area declared as City Council, - 6 Verify source ↗
Repeal of section 83B
AI-assisted research summary: This section says Municipal, Town, and District Councils are rateable areas, with a narrower rule for District Councils, and lets the Minister declare boundaries and other areas by Gazette notice.
6.-(1) Municipal Council, Town Council or District Council shall be a rateable area for purposes of this Act: Provided that, in District Council only the areas within the boundaries of head quarters of the District Council and Township authorities shall be rateable areas. (2) For the purpose of subsection (1), the Minister may, in consultation with the Minister responsible for local government and by notice published in the Gazette declare- (a) the boundaries of the head quarters of District Council and Township authority; and (b) any other area within the District Council to be a rateable area.” Amendment of section 16 - 11 Verify source ↗
Amendment of section 16
AI-assisted research summary: The amended section sets property rates for different council areas and gives the Tanzania Revenue Authority power to collect the rate.
11. The principal Act is amended in section 16 by: (a) deleting subsections (1) and (1A) and substituting for (cid:1) 5 No. 6 The Written Laws (Miscellaneous Amendments) (No.2) Act, 2019 (cid:1) them the following: “(1) There shall be charged property rate at the rate of- (a) in the case of city council, municipal council and town council areas: (i) (ii) shillings thousand for ordinary ten building; fifty thousand shillings for each storey in a storey building; and (b) in the case of district council areas: thousand ten building; twenty thousand shillings for a storey building: for ordinary shillings (ii) (i) Cap.416 Provided that, a fraction of a building belonging to one or several co-owners in accordance with the Unit Titles Act shall be treated as a separate building.”; (b) deleting subsections (3), (4), (5), (6), (7) and (8) and substituting for them the following new subsections: “(3) The Tanzania Revenue Authority shall have powers to collect rate at a rateable area. (4) For purposes of this section, “ordinary building” excludes storey building, mud huts, thatched houses, mud houses and such other similar houses ordinarily used for residential purposes.” - 12 Verify source ↗
Repeal of section 18
AI-assisted research summary: This section repeals section 18 of the principal Act.
12. The principal Act is amended by repealing section 18. - 13 Verify source ↗
Amendment of section 18A
AI-assisted research summary: This section changes the wording of section 18A so it now refers to collecting property rate in collaboration with the local government authority.
13. The principal Act is amended in section 18A by deleting the words “rating property and collecting property rate” and substituting for them the words “collecting property rate in collaboration with the local government authority”. - 14 Verify source ↗
Repeal of sections 19, 20 and 22
AI-assisted research summary: This provision repeals sections 19, 20, and 22 of the principal Act.
14. The principal Act is amended by repealing sections 19, 20 and 22. 6 Repeal of section 18 Amendment of section 18A Repeal of sections 19, 20 and 22 (cid:1) No. 6 The Written Laws (Miscellaneous Amendments) (No.2) Act, 2019 (cid:1) Amendment of section 29 - 15 Verify source ↗
Amendment of section 29
AI-assisted research summary: This section amends section 29 of the principal Act by replacing “general or special rate” with “rate” in the marginal note and subsection (1).
15. The principal Act is amended in section 29 by deleting the words “general or special rate” appearing in the marginal note and in subsection (1) and substituting for them the word “rate”. PART V AMENDMENT OF THE MINING ACT, (CAP.123) Construction Cap.123
Part
PART V
- 16 Verify source ↗
Construction
AI-assisted research summary: This section says this Part is to be read together with the Mining Act, which is called the principal Act.
16. This Part shall be read as one with the Mining Act, hereinafter referred to as the “principal Act”. General amendment - 17 Verify source ↗
General amendment
AI-assisted research summary: The principal Act is amended so that the words “mining rights” are replaced with “mineral rights” wherever they appear.
17. The principal Act is amended generally by deleting the words “mining rights” wherever they appear and substituting for them the words “mineral rights”. Amendment of section 4 - 18 Verify source ↗
Amendment of section 4
AI-assisted research summary: This section amends section 4 of the principal Act by adding new definitions.
18. The principal Act is amended in section 4 by adding in following new the appropriate alphabetical order definitions: the “small scale miner” means a holder of a primary mining licence; “Mineral and Gem Houses” means the Mineral and Gem Houses established under section 27C; “Minerals Import Permit” means a Minerals Import Permit issued under section 86A; “mineral ore” means the naturally occurring material in the form of rocks or sediments from which economically valuable minerals can be extracted; “raw minerals” means minerals which are not yet processed, beneficiated or value added, and this meaning shall be subject to regulations governing value addition and shall be without prejudice to the meaning contained in Mineral Development Agreements; “tailings” means materials left over after the mineral ore is crushed and valuable minerals are extracted from it;”. Amendment of section 9 - 19 Verify source ↗
Amendment of section 9
AI-assisted research summary: The licensing authority must not give consent under subsection (2) unless specified proof and clearances are provided.
19. The principal Act is amended in section 9 by deleting subsection (4) and substituting for it the following: “(4) Consent of the licensing authority where it is required under subsection (2) shall not be given unless- (a) there is a proof that substantial developments have been effected by the holder of mineral right in (cid:1) 7 No. 6 The Written Laws (Miscellaneous Amendments) (No.2) Act, 2019 (cid:1) (cid:1) Amendment of section 18 accordance with operations under sections 41(3) and 49(2); the programme of mining (b) there is a Tax Clearance Certificate issued by the Tanzania Revenue Authority; and (c) there is proof that other charges, fees and payables have been cleared.” - 20 Verify source ↗
Amendment of section 18
AI-assisted research summary: This section amends section 18 of the principal Act by adding “a holder of Minerals Import Permit” after “licensed broker” and by replacing the penalties in subsection (4).
20. The principal Act is amended in section 18 by: (a) adding the words “a holder of Minerals Import Permit” immediately after the words “licensed broker” wherever they appear in subsection (1); (b) by deleting paragraphs (a) and (b) of subsection (4) and substituting for them the following: “(a) in the case of an individual, to a fine of not less than five million shillings but not exceeding ten million shillings or to imprisonment for a term of not less than one year but not exceeding three years or to both; (b) in the case of a body corporate, to a fine of not less than twenty million shillings but not exceeding fifty million shillings.” Amendment of section 27C - 21 Verify source ↗
Amendment of section 27C
AI-assisted research summary: People who want to buy or sell minerals must do so at Mineral and Gem Houses, unless a licence holder may sell extracted minerals at a market of choice.
21. The principal Act is amended in section 27C, by- (a) adding immediately after subsection (1) the following new subsections: “(2) A person who wishes to buy or dispose minerals shall buy or dispose minerals at the Mineral and Gem Houses established under subsection (1). (3) Notwithstanding subsection (2), a holder of mining licence and special mining licence may dispose of mineral extracted from their respective licence areas at any market of choice. (4) Where there is no Mineral and Gem Houses the Commission shall- (a) establish buying stations whether mobile or stationed within the area where there is active mining activities; (b) issue broker’s licence in respect of specific buying station or stations. (5) The Minister may, for the purpose of this section and by notice published in the Gazette, exempt certain minerals from the requirement of this section.”; 8 (cid:1) No. 6 The Written Laws (Miscellaneous Amendments) (No.2) Act, 2019 (cid:1) (b) by renumbering subsection (2) as subsection (6). “Amendment of section 27E - 22 Verify source ↗
Amendment of section 27E
AI-assisted research summary: For small scale miners, the section’s requirement is optional.
22. The principal Act is amended in section 27E by adding immediately after subsection (1) the following proviso: “Provided that, for small scale miners the requirement of this section shall be optional.” Amendment of section 55 - 23 Verify source ↗
Amendment of section 55
AI-assisted research summary: Section 55(3) is amended to add the words “to a holder of a dealer’s or broker’s licence” after “recovered” in paragraph (c).
23. The principal Act is amended in section 55(3) by adding immediately after the word “recovered” appearing in paragraph (c) the words “to a holder of a dealer’s or broker’s licence”. Amendment of section 76 - 24 Verify source ↗
Amendment of section 76
AI-assisted research summary: Section 76 is amended to add the words “minerals from the Mineral and Gem Houses” after “acquire” in paragraph (a).
24. The principal Act is amended in section 76 by adding immediately after the word “acquire” appearing in paragraph (a) the words “minerals from the Mineral and Gem Houses”. Amendment of section 80 - 25 Verify source ↗
Amendment of section 80
AI-assisted research summary: This section amends section 80(2) by adding a requirement that the applicant specify the buying stations from which minerals may be bought.
25. The principal Act is amended in section 80(2) by- (a) adding immediately after paragraph (b) a new paragraph: specify the buying stations from which the applicant may buy minerals;” “(c) (b) renaming paragraph (c) as paragraph (d). Amendment of section 83 - 26 Verify source ↗
Amendment of section 83
AI-assisted research summary: A broker’s licence lets the holder buy or acquire gold or gemstones at a designated buying station and sell the minerals to a licensed dealer at the Mineral and Gem House.
26. The principal Act is amended in section 83 by deleting subsection (1) and substituting for it the following: “(1) A broker’s licence shall authorize the holder to buy or acquire gold or gemstones in a designated buying station as the licence may specify, and to sell or dispose of minerals so acquired to a licensed dealer at the Mineral and Gem House.” Amendment of section 86 - 27 Verify source ↗
Amendment of section 86
AI-assisted research summary: This provision amends the principal Act by adding a new Minerals Import Permit subheading and new sections after section 86.
27. The principal Act is amended- (a) by adding immediately after section 86 the following subheading: “(iii) Minerals Import Permit;” (b) by adding immediately after the proposed sub-heading (iii) the following new sections: “Minerals Import Permit - 86A Verify source ↗
(1) A person importing metallic
AI-assisted research summary: Importers of specified minerals must file a declaration, and some imports also need a permit; importers must also pay applicable royalties and inspection fees and follow the mineral import laws.
86A.-(1) A person importing metallic minerals, gemstones except tanzanite shall make a declaration in a prescribed form at the Mineral and Gem Houses or 9 (cid:1) No. 6 The Written Laws (Miscellaneous Amendments) (No.2) Act, 2019 (cid:1) at the buying stations indicating the type and quantity of minerals intended to be imported for the importation. purpose and tin, (2) A person importing diamonds, radioactive minerals, tungsten, tantalum, shall obtain an import permit upon making a declaration in a prescribed form and upon proof of compliance to international conventions and obligations. (3) The importer shall, upon disposal of minerals imported, pay royalties and inspection fees at the rate applicable. (4) The importer shall comply with the laws and regulations governing importation of minerals. Regulations on importation of minerals - 86B Verify source ↗
(1) The Minister may make
AI-assisted research summary: The Minister may make regulations about Minerals Import Permits, including the holder’s rights and obligations, declaration forms, permit format and content, and other required matters. The permit’s validity lasts for the time stated in the permit.
86B.-(1) The Minister may make regulations prescribing- (a) rights and obligations of the holder of a Minerals Import Permit; (b) declaration forms for minerals to be imported; (c) format and content of the Minerals Import Permit; (d) such other matters as may be required for purposes of Minerals Import Permit.” (2) The Minerals Import Permit issued under this section shall be valid for such time as may be stated in the permit.” Addition of section 100E - 28 Verify source ↗
Addition of section 100E
AI-assisted research summary: The principal Act is amended by adding a new section after section 100D titled “Mineral ores and tailings to be trading commodity.”
28. The principal Act is amended by- (a) adding immediately after section 100D the following new section: “Mineral ores and tailings to be trading commodity - 100E Verify source ↗
Mineral ores or tailings
AI-assisted research summary: Mineral ores or tailings owned or dealt with by small scale miners are treated as a trading commodity in Tanzania.
100E. Mineral ores or tailings owned or dealt with by small scale miners shall be a trading commodity 10 (cid:1) No. 6 The Written Laws (Miscellaneous Amendments) (No.2) Act, 2019 (cid:1) in Tanzania.” (b) renumbering sections 100E and 100F as sections 100F and 100G respectively. PART VI AMENDMENT OF THE VALUE ADDED TAX ACT, (CAP.148) Construction Cap.148
Part
PART VI
- 29 Verify source ↗
Construction
AI-assisted research summary: This section says this Part must be read together with the Value Added Tax Act, which it calls the principal Act.
29. This Part shall be read as one with the Value Added Tax Act, hereinafter referred to as the “principal Act”. Amendment of Schedule
Provision text is displayed from LexChat’s stored statute record. Use the official source links to verify amendments, commencement, and current legal force.
Ask AI about this statute
The Written Laws (Miscellaneous Amendments) (No.2) Act, 2019
Sign in to ask AI about this statute
Sign in to start authenticated, citation-grounded statute research.
Sign in