Tanzania
Export Tax Act
Chapter 196
- Published in Tanzania Government Gazette
- Commenced on 13 June 1974
- [This is the version of this document at 31 July 2002.]
- [Note: This legislation has been thoroughly revised and consolidated under the supervision of 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. This version is up-to-date as at 31st July 2002.]
1. Short title
This Act may be cited as the Export Tax Act.2. Interpretation
In this Act unless the context otherwise requires–"Commissioner" means the Permanent Secretary to the Treasury;"crop authority" means any parastatal organisation dealing in agricultural produce or any by-product of any agricultural produce;"due date" means the date on which export tax on any commodity is payable;"export" means export out of Tanzania;"Minister" means the Minister for the time being responsible for finance;"parastatal organisation" means—(a)a body corporate established by or under any Act other than the Companies Act 1;(b)any company registered under the Companies Act not less than fifty per centum of the issued share capital of which is owned by the Government or a parastatal organisation or, where the company is limited by guarantee, a company in respect of which the amount that the Government or the parastatal organisation which is a member of such company has undertaken to contribute in the event of the company being wound up is not less than fifty per centum of the aggregate amount which all the members have undertaken to contribute; and references in this paragraph to a parastatal organisation include references to any such company;"proper officer" means—(a)the Commissioner;(b)any public officer appointed by the Commissioner to be a proper officer for the purposes of this Act;"tax" means the export tax imposed by this Act;"taxable commodity" means any commodity in respect of which export tax is payable under this Act.3. Imposition of export tax
4. Tax may be recovered by suit
Any tax, penalty or other sum payable under this Act shall be a debt due to the Government and may be recovered as a civil debt by a suit at the instance of the Commissioner or any proper officer authorised by the Commissioner in that behalf.5. Penalty for non-payment of tax
6. Summary recovery of tax and penalty
7. Provisions relating to crop authorities
Every sale of any taxable commodity by a crop authority shall be deemed for the purposes of this Act to be a sale for export unless such authority satisfies the Commissioner that the taxable commodity is not intended for export.8. Power to amend Schedule
9. Exemptions and refunds
If in the opinion of the Minister it is in the public interest so to do, he may, by order published in the Gazette—10. Collection by person other than Commissioner
Notwithstanding the other provisions of this Act the Minister may make an arrangement for the collection of the export tax on any taxable commodity by some person other than the Commissioner and may approve arrangements for the payment of the tax to such person before or after the export of the commodity, but nothing in any such arrangement shall exempt the exporter from any liability to pay the tax on such commodity unless the tax is paid in accordance with such arrangement.11. Regulations
12. Offences
Any person who—13. Where offence is committed by body of persons
Where any offence under this Act or under any regulations made under this Act is committed by a body of persons then, as well as such body of persons, any person who, at the time of the commission of the offence was concerned, as a director, a partner or an officer, with the management of the affairs of such body of persons, shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly, unless he proves to the satisfaction of the court that he had no knowledge and could not by the exercise of reasonable diligence have had knowledge of the commission of the offence.14. Powers of proper officers
Any proper officer may, for the purposes of the prevention of the evasion of tax, the recovery and collection of tax and the investigation and prosecution of offences under this Act, exercise the powers conferred on a proper officer appointed under the Value Added Tax Act 3, for the like purposes in respect of value added tax and offences under that Act, and shall have the like protection against legal proceedings in the exercise of those powers.15. Commissioner may compound offence
16. Repeal of R.L. Cap. 196
[Repeal of the Export Tax Ordinance]History of this document
31 July 2002 this version
Consolidation
13 June 1974
Commenced
Cited documents 2
Legislation 2
1. | Criminal Procedure Act | 50 citations |
2. | Civil Procedure Code | 43 citations |