The Tax Administration (Registration of Small Vendors and Service Providers) Regulations, 2020

This text only shows section headings for citation, interpretation, and parts on registration of small vendors and service providers.

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Jurisdiction: Tanzania
Instrument: Regulation
Citation: The Tax Administration (Registration of Small Vendors and Service Providers) Regulations, 2020
Version: Undated source snapshot
Language: en
Official source: View official record ↗

business registration compliance income threshold record keeping registration registration fee renewal reporting changes service provider registration service providers small vendor registration small vendors tax compliance tax registration

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Statute overview

About this statute

This text only shows section headings for citation, interpretation, and parts on registration of small vendors and service providers. This provision appears to be a section heading about assistance by a local government authority, within the preliminary provisions and citation part. These Regulations may be cited as the Tax Administration (Registration of Small Vendors and Service Providers) Regulations, 2020. This section defines key terms used in the Regulations. The Commissioner General must keep a Small Vendors and Service Providers’ Register, and small vendors or service providers must report changes in their registered particulars.

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Provisions of The Tax Administration (Registration of Small Vendors and Service Providers) Regulations, 2020

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6
Section 6
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AI-assisted research summary: This text only shows section headings for citation, interpretation, and parts on registration of small vendors and service providers.

6. Citation. Interpretation. PART II REGISTRATION OF SMALL VENDORS AND SERVICE PROVIDERS Small vendors and service providers’ register. Eligibility for registration. Identification of small vendor localities. Registration. 1 Tax Administration (Registration of Small Vendors And Service Providers) GN. NO. 36 (Contd.) PART III GENERAL REGULATIONS

Part

PART III

7
Section 7
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AI-assisted research summary: This provision appears to be a section heading about assistance by a local government authority, within the preliminary provisions and citation part.

7. Assistance by local government authority. PART I PRELIMINARY PROVISIONS Citation
7
The Commissioner General may consult with
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AI-assisted research summary: The Commissioner General may consult with others to improve the quality of information in the register.

7. The Commissioner General may consult with the for purposes of enhancing the quality of information to be contained in the register and in particular for - (a) formalising small vendors providers’ businesses and their locations; and (b) doing any other things relevant for the service and purpose of these Regulations.
8
Notwithstanding the penalties provided under the
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AI-assisted research summary: A person who contravenes these Regulations may face a penalty, including a fine or imprisonment.

8. Notwithstanding the penalties provided under the Act, a person who contravenes any of these Regulations shall be liable to a penalty not exceeding 2 currency points, or shall, upon conviction be liable to a fine of shillings fifty thousand or to imprisonment for a term not exceeding one year or to both such fine and imprisonment. Dodoma, 27th December, 2019 PHILIP I. MPANGO Minister for Finance and Planning 5

Part

PART I

1
These Regulations may be cited as the Tax
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AI-assisted research summary: These Regulations may be cited as the Tax Administration (Registration of Small Vendors and Service Providers) Regulations, 2020.

1. These Regulations may be cited as the Tax Administration (Registration of Small Vendors and Service Providers) Regulations, 2020. Interpretation
2
In these Regulations, unless the context
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AI-assisted research summary: This section defines key terms used in the Regulations.

2. In these Regulations, unless the context Cap. 438 Cap. 287 Cap. 288 requires otherwise- “Act” means the Tax Administration Act; “the Commissioner General” has the meaning ascribed to it under the Act; “local government authority” means a district authority as defined (District Authorities) Act or an urban authority as defined under the Local Government (Urban Authorities) Act; the Local Government in “recognized location” means an area identified under Regulation 5 of these Regulations to be a business area for small vendors and service providers; “register” means the register prescribed in regulation 3 of these Regulations; and “small vendors and service providers” has the meaning as ascribed to it in the Act. PART II REGISTRATION OF SMALL VENDORS AND SERVICE PROVIDERS Small vendors and service providers’ register

Part

PART II

3
(1) The Commissioner General shall keep a
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AI-assisted research summary: The Commissioner General must keep a Small Vendors and Service Providers’ Register, and small vendors or service providers must report changes in their registered particulars.

3.-(1) The Commissioner General shall keep a register to be known as Small Vendors and Service Providers’ Register which shall contain the following particulars- 2 Tax Administration (Registration of Small Vendors And Service Providers) GN. NO. 36 (Contd.) (a) name and address of the small vendor or service provider; (b) type and scope of business; (c) estimated turnover or profit in a given period as may be determined by the Commissioner General; and (d) any other information that the Commissioner General may deem fit. (2) A small vendor or service provider shall be required to notify the Commissioner General of any change in the particulars specified under sub regulation (1). (3) The register shall be maintained by the Commissioner General and kept at each revenue office within a region, district or any authorized tax revenue office. Eligibility for registration Cap. 332
4
(1) A person shall be eligible to be registered as
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AI-assisted research summary: A person may register as a small vendor or service provider only if they stay within the minimum income tax threshold and operate in a locality approved by the local government authority.

4.-(1) A person shall be eligible to be registered as a small vendor or a service provider under these Regulations upon being. (a) within the minimum income tax threshold provided under the First Schedule to the Income Tax Act; and (b) within operational locality designated as fit business of small vendor or service provider by local government authority. (2) the Commissioner General may issue guidelines in a newspaper with a wide circulation prescribing criteria for registration of a small vendor or a service provider whose business nature is normal. (3) A person whose business turnover is above the minimum income tax threshold provided under the First Schedule to the Income Tax Act shall not be eligible for registration under this Regulation and shall be required to pay tax as required under the relevant tax law. these (4) Where a registered person under Regulations is found to be conducting business with turnover exceeding the minimum income tax threshold provided under the First Schedule to the Income Tax Act, such person shall be required to pay tax as required by the 3 Tax Administration (Registration of Small Vendors And Service Providers) GN. NO. 36 (Contd.) relevant tax law. Identification of small vendor localities

Part

Schedule to the Income Tax Act shall not be eligible for

5
Pursuant to regulation 4, the Commissioner
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AI-assisted research summary: The Commissioner General must identify and recognise, for registration purposes, the locations where small vendors and service providers operate, after consulting the relevant local authority or commissioner.

5. Pursuant to regulation 4, the Commissioner General shall, in consultation with a local government authority or District Commissioner or Regional Commissioner as the case may be, identify and recognise for registration purposes, locations where small vendors and service providers operate. Registration
6
(1) The Commissioner General shall,
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AI-assisted research summary: The Commissioner General must register small vendors and service providers in recognised locations, issue a registration card after the fee is paid, and notified changes must be reported. Registration lasts 12 months and can be renewed.

6.-(1) The Commissioner General shall, in consultation with a local government authority, or District Commissioner or Regional Commissioner as the case may be, register small vendors and service providers operating in a recognised location. (2) The Commissioner General shall issue a registration card upon payment of registration card fee of twenty thousand shillings to a small vendor or service provider who has been registered. (3) A small vendor or service provider who moves to another recognised location or operates a subsidiary business undertaking in a new location, shall be required to notify the Commissioner General of such change. (4) The Commissioner General may, in issuing a (2), assign regulation registration card under sub conditions. the provisions of (5) Notwithstanding this Regulation, a small vendor or service provider issued with an identity card by any authorized Government official or the President shall be deemed to have been registered under these Regulations and shall comply with the conditions and directives of the Commissioner General. (6) The registration made under these Regulations shall operate for a period of twelve months subject to renewal. 4 Tax Administration (Registration of Small Vendors And Service Providers) GN. NO. 36 (Contd.) PART III GENERAL REGULATIONS Assistance by local government authority Penalty local government authorities

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The Tax Administration (Registration of Small Vendors and Service Providers) Regulations, 2020

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About this statute

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Provisions of The Tax Administration (Registration of Small Vendors and Service Providers) Regulations, 2020

PART III

PART I

PART II

Schedule to the Income Tax Act shall not be eligible for

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