The Tanzania Revenue Authority Act

1.–(1) The first meeting of the Board shall be convened by the Chairman and subsequently the Board shall meet as often as necessary for the transaction of business at such places and at such times as may be decided upon by the Board, but it shall meet at least once every month. (2) The Chairman shall preside at every meeting of the Board and in his absence the members present may appoint a member from among themselves to preside at that meeting. (3) The Chairman or, in his absence, a member appointed by the Board to act in his place may at any time call a special meeting upon written request by a majority of the members. (4) Notice of a Board meeting shall be given in writing to each member at least five days before the day of the meeting but an urgent meeting may be called at not less than five days’ notice at the request of two or more members. (5) A member of the Board under section 11(1)(a) to(e) may attend meetings of the Board in person or through a dully appointed proxy: 439 Meetings of Board Act No. 5 of 2022 s. 99 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE TANZANIA REVENUE AUTHORITY ACT [CAP. 399 R.E. 2023] Provided that, the appointed proxy shall be of a rank of Director or above. Quorum

2. Subject to subparagraph (4)(b) of paragraph 4 of this Schedule, five members shall form a quorum for a meeting of the Board. Decision of Board Disclosure of interest

3.–(1) All questions proposed at a meeting of the Board shall be decided by a majority of the votes of the members present and in the event of an equality of votes, the person presiding shall have a casting vote in addition to his deliberative vote. (2) A decision may be made by the Board without a meeting by circulation of the relevant papers among the members of the Board and by the expression of the views of the majority of the members in writing but any member shall be entitled to require that the decision be deferred and the matter on which a decision is sought be considered at a meeting of the Board.

4.–(1) A member of the Board who has a direct or indirect personal interest in a matter being considered or about to be considered by the Board shall, as soon as possible after the relevant facts have come to his knowledge, disclose the nature of his interest to the Board. (2) A disclosure of interest under subparagraph (1) shall be recorded in the minutes of the meeting of the Board and the member making such disclosure shall not, unless the Board otherwise determines in respect of that matter- (a) be present during any deliberation on the matter by the Board; or (b) take part in the decision of the Board. (3) For the purpose of the making of a decision by the Board under subparagraph (2) in relation to a member who has made a disclosure under subparagraph (1), the member who has made such disclosure shall not- (a) be present during the deliberations of the Board for the making of the determination; or (b) influence any other member or participate in the making by the Board of the determination. (4) When there is no quorum for the continuation of a meeting only because of the exclusion of a member from the deliberations on a matter in which he has disclosed a personal interest, the other members present may- (a) postpone the consideration of the matter until a quorum, without that member, is realised; or (b) proceed to consider and decide the matter as if there was a quorum. 440 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE TANZANIA REVENUE AUTHORITY ACT [CAP. 399 R.E. 2023] Minutes of proceedings

5.–(1) The Board shall cause the minutes of all proceedings of its meetings to be recorded and kept and the minutes of each meeting shall be confirmed by the Board at the next meeting and signed by the Chairman of the meeting. (2) The Chairman of the Board shall submit to the Minister a copy of the minutes of each meeting of the Board as soon as the minutes have been confirmed. Residual power of Board to regulate its proceedings

6. Subject to the provisions of this Schedule, the Board may regulate its own proceedings. 441 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.