Motor Vehicles (Tax on Registration and Transfer) Act,
- Commenced on 16 June 1972
- [This is the version of this document at 30 November 2019.]
Part I – Preliminary provisions
1. Short titleThis Act may be cited as the Motor Vehicles (Tax on Registration and Transfer) Act, and shall be read as one with the Road Traffic Act.[Cap. 168]
Part II – Registration tax
3. Application of Part II
5. Payment of registration tax
6. ExemptionThe Minister may, if in his opinion it is in the public interest so to do by order published in the Gazette—
Part III – Tax on transfer
8. Tax on transfer
9. Payment of tax on transfer
Part IV – General provisions
11. InterpretationIn this Part, unless the context otherwise requires—"appropriate tax" or "tax" means either the registration tax payable under Part II or the tax on transfer payable under Part III; and"motor vehicle" in relation to registration tax means a motor vehicle to which Part II applies, and in relation to tax on transfer, means a motor vehicle to which Part III applies.[Cap. 4 s. 8]
12. ***[Repealed by Act No. 10 of 2015 s. 153]
13. Powers of licensing authorityIt shall be lawful for the licensing authority—
14. Receipt for taxThe licensing authority to whom any tax is paid under this Act shall give a receipt for it to the person paying the same:Provided that, where any payment is made by cheque the licensing authority may refuse to give the receipt until after the cheque has been duly honored by payment.
15. Repealed[Repealed by Act No. 10 of 2015 s. 154; Cap. 4 s. 8]
16. ForfeitureWhere a person is convicted of an offence under the Tax Administration Act with respect to tax payable under this Act, the court may in addition to any tax, penalty or fine imposed if the offence involves willful non-payment or evasion of tax, may order that the motor vehicle in relation to which the tax was not paid or was evaded be forfeited to the United Republic.[Act No. 10 of 2015 s. 154; Cap. 4 s. 8]
17. ***[Repealed by Act No. 10 of 2015 s. 155.]
18. ***[Repealed by Act No. 10 of 2015 s. 155.]
19. ***[Repealed by Act No. 10 of 2015 s. 155.]
20. Burden of proofIn proceedings for an offence under this Act or under regulations made hereunder, the burden to prove that—
21. ***[Repealed by Act No. 10 of 2015 s. 155]
22. Fees under Road Traffic ActA person shall not, by reason only of any tax under this Act be deemed to be exempt from liability to pay any registration fee or transfer fee payable under the Road Traffic Act.[Cap. 4 s. 8; Cap. 168]
23. RegulationsThe Minister may make regulations for the better carrying out of the purposes and provisions of this Act.
24. Construction of First ScheduleFor purposes of the First Schedule to this Act—"a new vehicle" means a vehicle which prior to its first registration in Tanzania was not registered elsewhere, or which is first registered in Tanzania within one year after its having been registered for the first time outside Tanzania;"registration outside Tanzania" means the registration of the vehicle in the name of its owner not being the manufacturer of the vehicle or his agent or any dealer in motor vehicles as such in accordance with the law of any country:Provided that where the Minister is satisfied that any motor vehicle has been in the possession of any person other than the manufacturer of the vehicle or his agent or any dealer in motor vehicles as such for a period of more than one year in any country under the law of which vehicles are not required to be registered in the name of the owner, he may deem that vehicle to have been registered outside Tanzania for that period;"the appropriate percentage" in relation to paragraph (2) of the said Schedule shall be—
25. OmittedRepeals and amendments.
26. OmittedRepeals and amendments.
27. OmittedRepeals and amendments.
28. OmittedRepeals and amendments.
History of this document
30 November 2019 this version
16 June 1972