The Tax Administration (General) (Amendment) Regulations, 2024

This section names the amendment regulations, says they are to be read together with the principal Regulations, and states that they start on 1 July 2024.

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Jurisdiction: Tanzania
Instrument: Regulation
Citation: The Tax Administration (General) (Amendment) Regulations, 2024
Version: Undated source snapshot
Language: en
Official source: View official record ↗

amendment audit audit reports legal commencement notices of assessment objection procedure offence proceedings regulatory amendment regulatory drafting tax administration tax assessment tax audit tax audits

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Statute overview

About this statute

This section names the amendment regulations, says they are to be read together with the principal Regulations, and states that they start on 1 July 2024. This section amends regulation 13(1) so the deleted wording is replaced with a requirement of at least 14 days before the commencement of an audit. This section amends regulation 21(4) by replacing paragraph (b) with a new rule about what happens after discussions in a tax audit. This provision amends regulation 96 so that the objection period is fifteen days from receipt of the application under regulation 95. Regulation 99(1) is amended by replacing the words “the Act” with “tax law”.

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Legal text

Provisions of The Tax Administration (General) (Amendment) Regulations, 2024

Showing 8 of 8

1
These Regulations may be cited as the Tax
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AI-assisted research summary: This section names the amendment regulations, says they are to be read together with the principal Regulations, and states that they start on 1 July 2024.

1. These Regulations may be cited as the Tax Administration (General) (Amendment) Regulations, 2024 and shall be read as one with the Tax Administration (General) Regulations, 2016 hereinafter referred to as the “principal Regulations” and shall come into operation on the 1st day of July, 2024. Amendment of regulation 13
2
The principal Regulations are amended
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AI-assisted research summary: This section amends regulation 13(1) so the deleted wording is replaced with a requirement of at least 14 days before the commencement of an audit.

2. The principal Regulations are amended in regulation 13(1) by deleting the words “by notice and within such time as may be prescribed in the notice” and substituting for them the words “not less than fourteen days before commencement of audit”. Amendment of regulation 21
3
The principal Regulations are amended
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AI-assisted research summary: This section amends regulation 21(4) by replacing paragraph (b) with a new rule about what happens after discussions in a tax audit.

3. The principal Regulations are amended in regulation 21(4) by deleting paragraph (b) and substituting for it the following: “(b) after discussions, prepare an audit report and serve the person audited with the following: (i) a notice of the Commissioner’s position on the tax audit in the form prescribed in the Second Schedule with reasons thereof and tax computation; and (ii) a notice of assessment.”. Amendmen t of

Part

Schedule with reasons thereof

4
The principal Regulations are amended
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AI-assisted research summary: This provision amends regulation 96 so that the objection period is fifteen days from receipt of the application under regulation 95.

4. The principal Regulations are amended in regulation 96 by deleting the words “on or before expiration 1 GN. NO.539E (Contd.) Tax Administration (General) (Amendment) regulation 96 of objection time for lodging objection” and substituting for them the words “within a period of fifteen days from the date of receipt of application under regulation 95”. Amendmen t of regulation 99 Amendmen t of regulation 102
5
The principal Regulations are amended
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AI-assisted research summary: Regulation 99(1) is amended by replacing the words “the Act” with “tax law”.

5. The principal Regulations are amended in regulation 99(1) by deleting the words “the Act” and substituting for them the words “tax law”.
6
The principal Regulations are amended by
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AI-assisted research summary: This section amends the principal Regulations by deleting regulation 102 and replacing it with new text.

6. The principal Regulations are amended by deleting regulation 102 and substituting for it the following: “Institutio n of criminal proceeding s
102
Where
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AI-assisted research summary: If a notice of offence has been issued under regulation 99 and the offence is not compounded in time, or the offender is habitual, the Commissioner General may start criminal proceedings.

102. Where the Commissioner General has issued a notice of offence under regulation 99 and the offender has to be not applied compounded within the prescribed time or he is habitual offender, the Commissioner criminal General proceedings against the offender.”. the offence institute may for Amendmen t of Second Schedule

Part

Schedule

7
The principal Regulations are amended in the
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AI-assisted research summary: This section adds a new form to the Second Schedule for notifying a taxpayer of the Commissioner’s position on a tax audit.

7. The principal Regulations are amended in the Second Schedule by adding the following form immediately after the form relating to notice to conduct tax audit: 2 GN. NO.539E (Contd.) Tax Administration (General) (Amendment) (Made under regulation 21(4)) NOTICE OF THE COMMISSIONER’S POSITION ON THE TAX AUDIT To: TIN: VRN: Date of issue:……./……./20……... Issuing office……………………………………….. P.O. Box: …………………………………………… City/Town………………………………………....... Tel: ………………………Fax: ….…………...…… E-mail Address: …………….…………………….. Reference is made to the tax audit exercise commenced on ……………………covering ………………………………(name tax types) for the periods ……………………………………….. Notice is hereby given of the Commissioner’s position of the tax audit for the covered tax types as follows: ……………………………………………………………………………………………………………… ……………………………………………………………………………………………………………… ………………………………………………………………………………………………………………. (Mention Commissioner’s Position on the audited tax type with reasons thereof) “Together We Build Our Nation” <Name of signatory> Regional Manager/Commissioner - attach Tax Computation and Notice of Assessment Dodoma, 30th June, 2024 MWIGULU LAMECK NCHEMBA MADELU, Minister for Finance 3

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