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Tanzania
Airport Service Charge Act
Chapter 365
- Commenced on 19 August 1962
- [This is the version of this document at 30 November 2019.]
- [Note: This legislation was revised and consolidated as at 31 July 2002 and 30 November 2019 by the Attorney General's Office, in compliance with the Laws Revision Act No. 7 of 1994, the Revised Laws and Annual Revision Act (Chapter 356 (R.L.)), and the Interpretation of Laws and General Clauses Act No. 30 of 1972. All subsequent amendments have been researched and applied by Laws.Africa for TANZLII.]
- [Amended by Finance Act, 2003 (Act 15 of 2003) on 1 July 2003]
- [Amended by Finance Act, 2009 (Act 14 of 2009) on 1 July 2009]
- [Amended by Finance Act, 2012 (Act 8 of 2012) on 1 July 2012]
- [Amended by Tax Administration Act (Chapter 438) on 1 August 2015]
- [Amended by Finance Act, 2019 (Act 8 of 2019) on 1 July 2019]
1. Short title
This Act may be cited as the Airport Service Charge Act.2. Interpretation
In this Act, unless the context otherwise requires—"airport" means an area of land or water affording facilities for the take-off and landing of aircraft and appointed by the Minister to be an airport for the purposes of this Act;"air transport undertaking" means an undertaking whose business includes the carriage by air of passengers for hire or reward;"charge" means the airport service charge imposed by section 3;"collection agent" means an agent appointed as agent under section 6;"Minister" means the Minister responsible for finance; and"passenger" does not include a member of the crew of the aircraft concerned, or of another aircraft owned, operated or managed by the same undertaking as owns, operates or manages the aircraft concerned, when on duty.3. Imposition of airport service charge
4. Exemptions from charge
5. Power to make further exemptions
6. Appointment of agents
7. Collection and payment of charge
8. Issue of receipts
Every collection agent, and every servant or agent of a collection agent employed by the collection agent in that behalf, who collects the charge from a person liable to pay it shall —8A. Collection agent to remit charge to Commissioner
9. Power of restraint or removal
Where any person liable to pay the charge refuses or neglects to pay the same, any police officer, revenue officer and any servant or agent of a collection agent authorised by the collection agent in that behalf may—10. ***
[Repealed by Act No. 10 of 2015 s. 140]10A. ***
[Repealed by Act No. 10 of 2015 s. 140]11. ***
[Repealed by Act No. 10 of 2015 s. 140]12. Regulations
The Minister may make regulations for the better carrying out of this Act and, without prejudice to the generality of the foregoing, for the rendering of returns by collection agents, and may attach to the breach of any such regulation a penalty not exceeding the penalties prescribed in section 88B of the Tax Administration Act.[Cap. 438]History of this document
30 November 2019 this version
Consolidation
01 July 2019
Amended by
Finance Act, 2019
01 August 2015
Amended by
Tax Administration Act
01 July 2012
Amended by
Finance Act, 2012
01 July 2009
Amended by
Finance Act, 2009
01 July 2003
Amended by
Finance Act, 2003
19 August 1962
Commenced
Cited documents 0
Subsidiary legislation
Title
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Government Notice 742A of 2019 | |
Government Notice 260 of 1985 | |
Government Notice 275 of 2002 |