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Income Tax (Application of Section 36) Order, 1974

Government Notice 156 of 1974

Income Tax (Application of Section 36) Order, 1974
Citation
Government Notice 156 of 1974
Primary work
Income Tax Act
Date
31 July 2002
Language
English
Type
Government Notice
Collections
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Tanzania
Income Tax Act

Income Tax (Application of Section 36) Order, 1974

Government Notice 156 of 1974

  • Published in Tanzania Government Gazette
  • Commenced
  • [This is the version of this document at 31 July 2002.]
  • [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.]
[Section 36(5); G.N. No. 156 of 1974]

1.

This Order may be cited as the Income Tax (Application of Section 36) Order.

2.

Every employer or class of employers specified in the Schedule hereto shall be an employer to whom section 36 of the Income Tax Act applies1.1Cap. 332

Schedule

(1)Every employer who employs four or more employees.
(2)Every employer who employs any number of employees in connection with his business of—
(a)Insurance agent;
(b)Travel agent;
(c)Forwarding and clearing agent;
(d)Shipping agent;
(e)Estate agent;
(f)Road transporter, whether of passenger or cargo;
(g)Printer.
(3)A person who carries on the profession of a lawyer, doctor, dentist, accountant, tax consultant, architect, building contractor, civil engineer, veterinary surgeon, engineering consultant in respect of employees employed by him in connection with his profession.
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History of this document

31 July 2002 this version
Consolidation

Cited documents 1

Act 1
1. Income Tax Act, 2004 23 citations

Documents citing this one 1

Gazette 1
1. Tanzania Government Gazette dated 1974-07-05 number 27